Rus News Journal

The order of the Ministry of Finance of the Russian Federation from May, 5th, 2008 N 54ٍ “ About the statement of the form of the tax declaration under the profit tax of the organisations and the Order of its filling “

It is registered in Ministry of Justice of the Russian Federation on June, 2nd, 2008

Registration N 11790

According to articles 80 and 81 Tax codes of the Russian Federation (Meeting of the legislation of the Russian Federation, 1998, N 31, item 3824; 1999, N 28, item 3487; 2001, N 53, item 5016; 2003, N 23, item 2174; 2004, N 27, item 2711; 2006, N 31, item 3436; 2007, N 1, item 28, item 31) with a view of realisation of positions of chapter 25 “ the Profit tax of the organisations “ Parts of the Russian Federation second the Tax code (Meeting of the legislation of the Russian Federation, 2000, N 32, item 3340; 2001, N 33, item 3413; 2002, N 1, item 4; N 22, item 2026; N 30, item 3027, item 3033; 2003, N 1, item 2, item 6; N 28, item 2886; N 52, item 5030; 2004, N 31, item 3220; N 34, item 3520, item 3522, item 3525; N 35, item 3607; N 41, item 3994; 2005, N 1, item 30; N 24, item 2312; N 30, item 3128; 2006, N 3, item 280; N 23, item 2382; N 31, item 3436, item 3443; N 45, item 4627; N 52, item 5498; 2007, N 1, item 31, item 39; N 21, item 2462; N 22, item 2563, item 2564; N 31, item 3991, item 3995, item 4013; N 49, item 6045, item 6071; N 50, item 6237, item 6245) I order :

1. To confirm the form of the tax declaration under the profit tax of the organisations according to appendix N 1.

2. To confirm the Order of filling of the tax declaration under the profit tax of the organisations according to appendix N 2.

3. To establish that the present order comes into force since July, 1st, 2008.

4. To establish that with coming into force of the present order become invalid:

the order of the Ministry of Finance of the Russian Federation from February, 7th, 2006 N 24ٍ “ About the statement of the form of the tax declaration under the profit tax of the organisations and the Order of its filling “ (registration number 7528 is registered in the Ministry of Justice of the Russian Federation on February, 20th, 2006; “ the Bulletin of statutory acts of federal enforcement authorities “ N 11, on March, 13th, 2006; “ “ N 41, on March, 1st, 2006) ;

the order of the Ministry of Finance of the Russian Federation from January, 9th, 2007 N 1ٍ “ About modification of the order of the Ministry of Finance of the Russian Federation from February, 7th, 2006 N 24ٍ “ About the statement of the form of the tax declaration under the profit tax of the organisations and the Order of its filling “ (registration number 8924 is registered in the Ministry of Justice of the Russian Federation on February, 9th, 2007; “ the Bulletin of statutory acts of federal enforcement authorities “ N 10, on March, 5th, 2007; “ “ N 44, on March, 2nd, 2007) .

the Vice-president of the Government of the Russian Federation - the Minister of Finance of the Russian Federation
A.Kudrin

Appendix N 2

the Order of filling of the tax declaration under the profit tax of the organisations

Section 1. Structure of the Tax declaration under the profit tax of the organisations for accounting and tax the periods

1. 1. In structure of the Tax declaration under the profit tax of the organisations (further - the Declaration) necessarily join: The title page (Sheet 01), subsection 1. 1 Section 1, Sheet 02, Appendices N 1 and N 2 to Sheet 02.

Subsections 1. 2 and 1. 3 Sections 1, Appendices N 3, N 4 and N 5 to Sheet 02, and also Sheets 03, 04, 05, 06, 07 join in structure of the Declaration and are represented to tax department, only if the tax bearer has incomes, expenses, losses or the means which are subject to reflexion in specified subsections, sheets and appendices, carries out operations with securities, is the tax agent or its structure includes the isolated divisions.

Subsection 1. 2 Sections 1 do not join in Declaration structure for the tax period.

Appendix N 4 to Sheet 02 joins in Declaration structure only for I quarter and the tax period.

Sheet 06 is filled only with not state pension funds.

Sheet 07 is filled with the organisations at reception of means of target financing, target receipts and other means specified in points 1 and 2 articles 251 of the Tax code of the Russian Federation (further - the Code), at Declaration drawing up only for the tax period.

1. 2. The noncommercial organisations which do not have a duty on payment of the profit tax of the organisations (further - the profit tax), represent the Declaration after the tax period under the form as a part of the Title page (Sheet 01), Sheet 02 and, at reception of means of target financing, target receipts and other means specified in points 1 and 2 articles 251 of the Code, Sheet 07.

1. 3. The organisations paying advance payments monthly proceeding from actually received profit by the accruing result from the beginning of year, represent Declarations in specified in point 1. 1 present Order volume for the accounting period (I quarter, half-year, 9 months) and the tax period (year).

Following the results of other accounting periods (for January, 2, 4, 5, 7, 8, 10, 11 months) such organisations represent the Declaration in volume of the Title page (Sheet 01), subsection 1. 1 Section 1 and Sheet 02. At realisation of corresponding operations and (or) presence of the isolated divisions in structure of Declarations join also subsection 1. 3 Sections 1, Appendices N5 to Sheet 02 and Sheets 03,04.

1. 4. The organisation which structure includes the isolated divisions, upon termination of each accounting and tax period represents to tax department in a place of the finding the Declaration made as a whole on the organisation with distribution of profit on isolated divisions (Code article 289) or on the isolated divisions which are in territory of one subject of the Russian Federation, at profit tax payment according to the second paragraph of point 2 of article 288 of the Code (further - group of the isolated divisions).

To tax department in the location of the isolated division of the organisation represent the Declaration including the Title page (Sheet 01), subsection 1. 1 Section 1 and subsection 1. 2 Sections 1 (at payment during accounting (tax) the periods of monthly advance payments), and also calculation of the sum of the tax (Appendix N 5 to Sheet 02), subject payment in the location of the given isolated division. At profit tax calculation on group of the isolated divisions which are in territory of one subject of the Russian Federation, the Declaration in the specified volume is represented in tax department in the location of the isolated division through which profit tax payment in the budget of this subject of the Russian Federation (further - the responsible isolated division) is carried out.

Tax bearers, according to Code article 83 carried to a category of the largest, the Declaration made as a whole on the organisation, and also the declaration on each isolated division (group of the isolated divisions), represent to tax department in a place of the account as the largest tax bearer in electronic form (on telecommunication communication channels) on the established formats if other order of representation of the information carried to the state secret, is not provided by the legislation of the Russian Federation.

In Title pages of Declarations on the isolated divisions of the largest tax bearer, represented it in tax department in a place of the account as the largest tax bearer, specifies codes of the reason of statement in the account (further - a check point), the appropriated organisations by tax departments in the location of the isolated divisions, and codes of these tax departments. On a requisite “ in (account) location “ the code " is underlined; 220 “.

1. 5. The agricultural commodity producers which have not passed to payment the uniform agricultural tax according to chapter 26. 1 “ System of the taxation for agricultural commodity producers (the uniform agricultural tax) “ parts of the second of the Code on the activity connected with realisation of agricultural production made by them, and also with realisation by the made and processed given organisations of own agricultural production which taxation is carried out according to article 2. 1 Federal law from August, 6th, 2001 N 110 - FZ “ About modification and additions in a part the second the Tax code of the Russian Federation and some other certificates of the legislation of the Russian Federation about taxes and tax collections, and also about a recognition become invalid for separate certificates (positions of certificates) legislations of the Russian Federation on taxes and tax collections “ (further - the agricultural commodity producers paying the profit tax) (Meeting of the legislation of the Russian Federation, 2001, N 33, item 3413; 2003, N 46, item 4443; 2007, N 49, items 6041) (further - Federal law N 110 - FZ) following the results of the accounting (tax) periods represent the Title page (Sheet 01), subsections 1 as a part of the Declaration. 1 and 1. 2 Sections 1, Sheet 02, Appendices N 1, N 2, N 3, N 4, N 5 to Sheet 02 with a code “ 2 “ - an agricultural commodity producer on a requisite “ the Sign of the tax bearer “. Subsection 1. 2 Sections 1, Appendices N 3, N 4, N 5 to Sheet 02 are represented only at calculation of monthly advance payments, in the presence of expenses, losses and the isolated divisions.

Indicators by other kinds of activity the agricultural commodity producers paying the profit tax, reflect in the Declaration in a generally established order with instructions in subsections 1. 1 and 1. 2 Sections 1, in Sheet 02 and in appendices to it of a code “ 1 “ on a requisite “ the Sign of the tax bearer “.

1. 6. The tax bearers who are residents of special economic zones according to the legislation of the Russian Federation, for profit tax calculation under the rate which is distinct from the rate, article 284 of the Code provided by point 1, following the results of the accounting (tax) periods represent as a part of the Declaration the Title page (Sheet 01), Sheet 02, Appendices N 1, N 2, N 3, N 4, N 5 to Sheet 02 with a code “ 3 “ on a requisite “ the Sign of the tax bearer “. Appendices N 3, N 4, N 5 to Sheet 02 are represented only in the presence of expenses, losses and the isolated divisions.

Indicators for profit tax calculation under the rate provided by point 1 of article 284 of the Code, residents of special economic zones reflect in the Declaration in a generally established order with instructions in Sheet 02 and in appendices to it of a code “ 1 “ on a requisite “ Sign of the tax bearer “.

1. 7. The organisations fulfilling duties of tax agents on calculation of tax base and the sum of the profit tax, on deduction at the tax bearer - to the Russian organisation and transfer in the federal budget of the specified tax (further - tax agents), represent tax calculation (further - Calculation) under the form confirmed by the present Order.

the Russian organisations - the tax bearers of the profit tax fulfilling duties of tax agents, represent Calculation as a part of subsection 1. 3 Sections 1, and also Sheet 03 “ Calculation of the profit tax kept by the tax agent (a source of payment of incomes) “. Thus in the Title page (Sheet 01) on a requisite “ in (account) location “ the code " is underlined; 213 “ or “ 214 “. Codes of representation of the tax declaration by the profit tax of the organisations in tax department are resulted in Appendix N 1 in the present Order.

the Organizations which have passed completely on payment of the uniform tax to the made income for separate kinds of activity, on the simplified system of the taxation, applying system of the taxation for agricultural commodity producers (the uniform agricultural tax), tax bearers, incomes and which expenses completely concern a gaming which is subject to the taxation according to chapter 29 of the Code, fulfil duties of tax agents and represent to tax departments following the results of the accounting (tax) periods Calculation as a part of the Title page (Sheet 01), subsection 1. 3 Section 1 and Sheet 03. Thus in the Title page (Sheet 01) on a requisite “ in (account) location “ the code " is underlined; 231 “.

Section II. The general requirements to an order of filling and Declaration representation

2. 1. The declaration is made by an accruing result from the beginning of year. All values of cost indexes of the Declaration are specified in full roubles. Values of indicators less than 50 copecks are rejected, and 50 copecks and are more approximated to full rouble.

the Declaration has through numbering of pages. In the top field of each page of the Declaration page serial number is put down. Numbering of pages of the Declaration is conducted in the continuous way, since the Title page, without dependence from quantity of concrete sections.

2. 2. The declaration is represented under the established form on the paper carrier or on the established formats in electronic form together with documents which according to the Code should be applied on the Declaration.

the Declaration on the paper carrier is filled manually or printed. Filling is made ball or perevoj by the handle black or dark blue colour.

correction of errors by means of correcting or other similar means is not supposed.

2. 2. 1. In each field of the Declaration one indicator is underlined only. In case of absence of the data for filling of the indicator provided by the Declaration, in a midfield the crossed out section is put.

2. 2. 2. At hand-written filling of the Declaration filling of fields with numerical indicators is made from left to right. In last blank cells the crossed out section is put. Thus the crossed out section represents a straight line spent on the middle svobodnyh cells on all length of a field.

For negative numbers the sign " is underlined; a minus “ (“ - “) In the first cell at the left.

Fractional numerical indicators are filled similarly to rules of filling of the whole numerical indicators. In a case if cells for instructions of a fractional part more than figures in last free cells the crossed out section is put. For example: the share of the tax base having on isolated division, makes 56,234 percent. The specified indicator should be filled on a format: 3 cells for the whole part and 8 cells for a fractional part. Hence, in the Declaration it should look as follows: 56-. 234-----. The rate of the profit tax at a rate of 6,5 % in the Declaration is filled on a format: 2 cells for the whole part and 2 cells for a fractional part also are underlined as: 6-. 5-.

Fields of text indicators are filled with printing letters from left to right.

2. 2. 3. In case of Declaration preparation by typewritten way absence of frames of values of indicators is supposed. Thus the size of a zone of an arrangement of value of an indicator should not change. The press is carried out by font Courier New in height of 12 points with depression in 5 points.

the appendix " See; the Sample of a writing of figures in the Declaration “

2. 3. In the top part of each page of the Declaration identification number of the tax bearer (further - an INN) and an organisation check point in an order defined in Section III " is underlined; the Order of filling of the Title page (Sheet 01) of the Declaration “. At instructions of an INN of the organisation in a zone from twelve cells the indicator is filled from left to right, since the first cell, in last two cells the crossed out section is put. For example: an INN 5024002119--.

2. 4. Tax bearers represent Declarations for the accounting period not later than 28 days from the date of the termination of the corresponding accounting period (point 3 of article 289 of the Code).

Declarations following the results of the tax period are represented by tax bearers, including paying advance payments monthly proceeding from actually received profit, not later than March, 28th of the year following the expired tax period (point 4 of article 289 of the Code).

Term of representation of the Declaration, and also term of payment of the profit tax, having on the day off (non-working) or the holiday, is transferred for the first working day after the day off or a holiday.

2. 5. The declaration can be presented the tax bearer to tax department personally or through its representative, is directed in the form of the item of mail with the inventory of an investment or transferred on telecommunication communication channels.

At Declaration sending by mail day of its representation date of sending of the item of mail with the investment inventory is considered. By Declaration transfer on telecommunication communication channels day of its representation date of its sending is considered. At Declaration reception on telecommunication communication channels the tax department is obliged to transfer to the tax bearer the receipt on reception in electronic form.

the Declaration is represented in electronic form according to Order of representation of the tax declaration in electronic form on the telecommunication communication channels confirmed by the order of the Ministry of Taxes and Tax Collection of Russia from April, 2nd, 2002 N BG - 3 - 32/ 169 (it is registered in Ministry of Justice of Russia on May, 16th, 2002 Registration N 3437; “ the Bulletin of statutory acts of federal enforcement authorities “ N21, on May, 27th, 2002; “ “ N 89, on May, 22nd, 2002) .

2. 6. Tax agents fill and represent Calculations in an order provided by the present Section.

2. 7. At representation in tax department in a place of the account the organisation - the assignee of the Declaration for last tax period and the specified Declarations for the reorganised organisation (in the form of joining to other legal body, merge of several legal bodies, division of the legal person, transformation of one legal person to another) in the Title page (Sheet 01) on a requisite “ in (account) location “ the code " is underlined; 215 “ or “ 216 “ and in its top part are specified to an INN and an organisation check point - the assignee. In a requisite “ the organisation/ the isolated division “ the name of the reorganised organisation is underlined.

In Section 1 specified above Declarations code OKATO of that municipal union in which territory there was a reorganised organisation is underlined.

2. 8. In case of acceptance by the organisation of the decision on the termination activity (closing) of the isolated division (further - the closed isolated division) the specified Declarations on the specified isolated division, and also the Declaration for the subsequent (after closing) the accounting periods and the current tax period are represented to tax department in the location (account) of the organisation.

Thus in the Title page (Sheet 01) on a requisite “ in (account) location “ the code " is underlined; 223 “ and in its top part it is underlined to a check point which has been appropriated the organisations by tax department in the location of the closed isolated division.

In Section 1 specified above Declarations code OKATO of municipal union in which territory there was a closed isolated division, is underlined taking into account point 4 positions. 1 present Order.

Section III. An order of filling of the Title page (Sheet 01) of the Declaration

3. 1. The Title page (Sheet 01) of the Declaration is filled with the tax bearer, except section “ It is filled with the worker of tax department “.

the Title page (Sheet 01) of the Declaration is filled with the tax agent in an order provided by the present Section (taking into account point 1 positions. 7 Sections 1 of the present Order).

3. 2. At filling of the Title page (Sheet 01) it is necessary to specify:

1) the INN and a check point which is appropriated the organisations by that tax department in which the Declaration (is represented to feature of instructions of an INN and a check point on the reorganised organisations, and also features of instructions of a check point in declarations on the isolated divisions of the largest tax bearer, on the closed isolated divisions are stated, accordingly, in points 2. 7., 1. 4. And 2. 8. The present Order).

Identification number the tax bearer (INN) and a code of the reason of statement on the account (check point) in the organisation location is underlined according to the Certificate on statement the account in tax department of the legal person formed according to the legislation of the Russian Federation, in the location on territories of the Russian Federation under form N 12 - 1 - 7, confirmed by the order of the Ministry of Taxes and Tax Collection of Russia from November, 27th, 1998 N GB - 3 - 12/ 309 “ About the statement of the Order and conditions of assignment, application, and also change of identification number of the tax bearer and forms of the documents used at the account in tax department legal and physical persons “ (it is registered in Ministry of Justice of Russia on December, 22nd, 1998, registration N 1664; “ the Bulletin of statutory acts of federal enforcement authorities “ N 1, on January, 4th 1999ك.; “ “ N 5 - 6, on January, 14th, 1999, N 11, on January, 21st, 1999) (Further - the order of the Ministry of Taxes and Tax Collection of Russia from November, 27th, 1998 N GB - 3 - 12/ 309), or to the Certificate on statement on the account of the legal person in tax department in the location in territory of the Russian Federation under form N 09 - 1 - 2, confirmed by the order of the Ministry of Taxes and Tax Collection of Russia from March, 3rd, 2004 N BG - 3 - 09/ 178 “ About the statement of the Order and conditions of assignment, application, and also change of identification number of the tax bearer and forms of the documents used at statement on the account, removal from the account legal and physical persons “ (it is registered in Ministry of Justice of Russia on March, 24th, 2004, registration N 5685; “ the Bulletin of statutory acts of federal enforcement authorities “ N 15, on April, 12th, 2004; “ “ N 64, on March, 30th, 2004) (Further - the order of the Ministry of Taxes and Tax Collection of Russia from March, 3rd, 2004 N BG - 3 - 09/ 178), or according to the Certificate on statement on the account of the Russian organisation in tax department in the location in territory of the Russian Federation under form N 1 - 1 - the Account, Russia confirmed by order FNS from December, 1st, 2006 N SAE - 3 - 09/ 826@ “ About the statement of forms of the documents used at statement on the account and removal from the account of the Russian organisations and physical persons “ (it is registered in Ministry of Justice of Russia on December, 27th, 2006, registration N 8683; “ the Bulletin of statutory acts of federal enforcement authorities “ N 6, on February, 5th, 2007; “ “ N on January, 4,12th, 2007) (Further - order FNS of Russia from December, 1st, 2006 N SAE - 3 - 09/ 826@).

a check point in the location of the isolated division - according to the Notice on statement on the account in tax department of the legal person formed according to the legislation of the Russian Federation, in the location of the isolated division in territory of the Russian Federation under form N 12 - 1 - 8, confirmed by the Order of the Ministry of Taxes and Tax Collection of Russia from November, 27th, 1998 N GB - 3 - 12/ 309, or to the Notice on statement on the account in tax department of the legal person under form N 09 - 1 - 3, confirmed by the order of the Ministry of Taxes and Tax Collection of Russia from March, 3rd, 2004 N BG - 3 - 09/ 178, or according to the Notice on statement on the account of the Russian organisation in tax department in territory of the Russian Federation under form N 1 - 3 - the Account, Russia confirmed by order FNS from December, 1st, 2006 N SAE - 3 - 09/ 826@.

The INN and a check point are specified by the largest tax bearers on the basis of the Certificate on statement in the account in tax department as the largest tax bearer of the legal person formed according to the legislation of the Russian Federation, under form N 9 - KNS, confirmed by the order of the Ministry of Taxes and Tax Collection of Russia from August, 31st, 2001 N BG - 3 - 09/ 319 “ About the statement of the Order of definition of features of statement on the account of the largest tax bearers - the Russian organisations “ (it is registered in Ministry of Justice of Russia on September, 25th, 2001, registration N 2950; “ the Bulletin of statutory acts of federal enforcement authorities “ N 41, on October, 8th, 2001; “ “ N 192, on October, 3rd, 2001) Or Notices on statement on the account in tax department of the legal person as the largest tax bearer under form N 9 - KNU, Russia confirmed by order FNS from April, 26th, 2005 N SAE - 3 - 09/ 178@ “ About the statement of form N 9 - KNU “ the Notice on statement on the account in tax department of the legal person as the largest tax bearer “ (it is registered in Ministry of Justice of Russia on May, 25th, 2005, registration N 6638; “ the Bulletin of statutory acts of federal enforcement authorities “ N 23, on June, 6th, 2005) ;

2) updating number.

At representation in tax department of the primary Declaration on a requisite “ updating number “ it is put down “ 0 - - “ at representation of the specified Declaration - updating number (for example, " is underlined; 1 - - “ “ 2 - - “ and etc.) .

At detection by the tax bearer in submitted it in tax department of the tax declaration of the fact neotrazhenija or incompleteness of reflexion of data, and also the errors leading to understating of the sum of the tax, subject payment, or doubtful data, and also the errors which are not leading to understating of the sum of the profit tax, subject payment, the tax bearer represents the specified Declaration to tax department.

the Specified Declaration is represented in tax department under the form operating during the tax period for which respective alterations are brought. At recalculation of tax base and the profit tax sum results of the tax checks spent by tax department for that tax period on which recalculation of tax base and the tax sum is made are not considered.

In case of impossibility of definition of the period of fulfilment of errors (distortions) recalculation of tax base and the profit tax sum is made for the tax period in which errors (distortion) are revealed.

At detection by the tax agent in submitted it in tax department fact Calculation neotrazhenija or incompleteness of reflexion of data, and also the errors leading to understating or overestimate of the sum of the profit tax, subject to transfer, the tax agent is obliged to make necessary changes and to present to tax department the specified Calculation.

the Specified Calculation is made and it is represented in an order provided by the present point. Thus in the Title page (Sheet 01) specified Calculation on a requisite “ in the location (the account) “ the code " is underlined; 231 “.

The specified Calculation should contain the data only concerning those tax bearers in which relation the facts neotrazhenija or incompleteness of reflexion of data, and also the errors leading to understating of the sum of the profit tax are found out;

3) the tax (accounting) period for which the Declaration is presented.

the Codes defining tax (accounting) periods, are resulted in Appendix N 1 in the present Order;

4) a tax department code, in which the Declaration is represented (it is specified in the documents resulted in subparagraph 1 of point 3. 2 present Order), a code of representation of the Declaration by (account) location.

Codes of representation of the Declaration in tax department in (account) location are resulted in Appendix N 1 in the present Order;

5) an organisation full name (the isolated division), corresponding to the name specified in (its) its constituent documents (at presence in the name of a Latin transcription that is underlined);

6) a code of a kind of economic activities of the tax bearer according to the All-Russian qualifier of kinds of economic activities خت029 - 2001 (OKVED); number of contact phone of the tax bearer;

7) quantity of pages on which the Declaration is made;

8) quantity of sheets of confirming documents or their copies, including documents or their copies confirming powers of the representative of the tax bearer (in case of representation of the Declaration by the representative of the tax bearer), enclosed to the Declaration.

3. 3. In title page section “ Reliability and completeness of the data specified in the present Declaration, I confirm “ it is underlined:

1) in case of acknowledgement of reliability and completeness of data in the Declaration the head of the organisation - the tax bearer it is put down “ 1 “; in case of acknowledgement of reliability and completeness of data the representative of the tax bearer it is put down “ 2 “;

2) at representation of the Declaration by the tax bearer on a line “ a surname, a name, a patronymic “ the surname, a name, a patronymic of the head of the organisation completely are specified postrochno. The personal signature of the head of the organisation, assured by the organisation press, and signing date is put down;

3) at representation of the Declaration by the representative of the tax bearer - the physical person on a line “ a surname, a name, a patronymic “ the surname, a name, a patronymic of the representative of the tax bearer completely are specified postrochno. The personal signature of the representative of the tax bearer, signing date is put down, and also the kind of the document confirming powers of the representative of the tax bearer is underlined;

4) at representation of the Declaration by the representative of the tax bearer - the legal body on a line “ a surname, a name, a patronymic “ the surname, a name, a patronymic of the physical person authorised according to the document, confirming powers of the representative of the tax bearer - the legal person are specified postrochno completely, to certify reliability and completeness of the data specified in the Declaration.

On a line “ the organisation name - the representative of the tax bearer “ the name of the legal person - the representative of the tax bearer is underlined. The signature of the person data about which are specified on a line " is put down; a surname, a name, a patronymic “ Assured by the press of the legal person - the representative of the tax bearer and signing date;

5) on a line “ the name of the document confirming powers of the representative of the tax bearer “ the kind of the document confirming powers of the representative of the tax bearer is underlined.

3. 4. Section “ It is filled with the worker of tax department “ contains data on Declaration representation (a way of representation (the code according to Appendix N 1 to the present Order is underlined); quantity of pages of the Declaration; quantity of sheets of confirming documents or their copies enclosed to the Declaration; representation date; number under which the Declaration is registered; a surname and the initials of a name and a patronymic of the worker of the tax department which has accepted the Declaration; its signature).

Section IV. An order of filling of Section 1 “ the Sum of the tax which is subject to payment in the budget, according to the tax bearer “ Declarations

4. 1. In Declaration Section 1 data on the sums of the profit tax which are subject to payment in the budget according to the tax bearer are specified.

Thus in the Declaration represented by the organisation, not paying the profit tax in the location of the isolated divisions, in Section 1 indicators are resulted as a whole on the organisation.

On the organisation incorporating isolated divisions, in the Declaration represented to tax department in a place of the account of the organisation, in subsections 1. 1 and 1. 2 Sections 1 payments in the budget of the subject of the Russian Federation are specified in the sums concerning the organisation without payments of isolated divisions entering into it.

In the Declaration represented to tax department in the location of isolated division (the responsible isolated division), in subsections 1. 1 and 1. 2 Sections 1 payments in the budget of the subject of the Russian Federation are specified in the sums concerning given isolated division (to group of the isolated divisions which are in territory of one subject of the Russian Federation).

Codes of budgetary classification are specified according to the legislation of the Russian Federation on budgetary classification.

The code administratively - territorial formation in which territory tax payment is carried out, is underlined according to the All-Russian qualifier of objects administratively - territorial division OK 019 - 95 (OKATO).

If a code concrete it is administrative - territorial formation less than 11 signs, the given code is reflected in the field of the Declaration taken away for it, since the first cell, in last blank cells zero are put down.

the Agricultural commodity producers paying the profit tax on activity, made agricultural production connected by realisation them, and also with realisation by the made and processed given organisations of own agricultural production, in the presence of other kinds of activity fill Section 1 taking into account the features specified in section V “ Order of filling of Sheet 02 “ Calculation of the profit tax of the organisations “ and section X “ the Order of filling of Appendix N 5 to Sheet 02 “ Calculation of distribution of advance payments and the profit tax in the budget of the subject of the Russian Federation the organisation having isolated divisions “ Declarations “ the present Order.

4. 2. In subsection 1. 1 Section 1 the sums of advance payments and the tax, subject to payment in budgets of all levels are specified following the results of the accounting (tax) period.

4. 2. 1. On the Line 040 the profit tax sum to surcharge in the federal budget, defined by subtraction from a line of 190 indicators of lines 220 and 250 Sheets 02 is underlined. The given indicator is underlined, if the indicator of a line 190 exceeds the sum of lines 220 and 250 Sheets 02 (a line 190 - a line 220 - a line 250, if a line 190 more sums of lines 220 and 250).

on a line 050 the profit tax sum to reduction in the federal budget, defined as a difference of the sum of lines 220, 250 and 190 Sheets 02 is underlined lines. The given indicator is underlined, if an indicator of a line 190 less sums of lines 220 and 250 Sheets 02 (a line 220 + a line 250) - a line 190, if an indicator of a line 190 less sums of indicators of lines 220 and 250).

on a line 070 the profit tax sum to surcharge in the budget of the subject of the Russian Federation, defined by subtraction from a line of 200 indicators of lines 230 and 260 Sheets 02 is underlined. The given indicator is underlined, if the indicator of a line 200 exceeds the sum of lines 230 and 260 Sheets 02 (a line 200 - a line 230 - a line 260, if a line 200 more sums of lines 230 and 260).

on a line 080 the profit tax sum to reduction in the budget of the subject of the Russian Federation, defined as a difference of the sum of lines 230, 260 and 200 Sheets 02 is underlined lines. The given indicator is underlined, if an indicator of a line 200 less sums of lines 230 and 260 Sheets 02 (a line 230 + a line 260) - a line 200, if a line 200 less sums of lines 230 and 260).

4. 2. 2. Agricultural commodity producers of a line 040, 050, 070, 080 subsections 1. 1 Section 1 with a code “ 2 “ on a requisite “ the Sign of the tax bearer “ fill proceeding from corresponding indicators of lines 270, 271, 280, 281 Sheets 02 with a code “ 2 “ on a requisite “ Sign of the tax bearer “. The specified lines of subsection 1. 1 Section 1 with a code “ 1 “ fill proceeding from indicators of lines 270, 271, 280, 281 Sheets 02 with a code “ 1 “.

Residents of special economic zones of a line 040, 050, 070, 080 subsections 1. 1 Section 1 with a code “ 1 “ on a requisite “ the Sign of the tax bearer “ fill proceeding from corresponding indicators of lines 270, 271, 280, 281 Sheets 02 with a code “ 3 “ on a requisite “ the Sign of the tax bearer “.

The organisations having isolated divisions, the sums of advance payments and the profit tax to surcharge or to reduction in budgets of subjects of the Russian Federation in the location of these isolated divisions (the responsible isolated divisions) and the site specify in Appendices N 5 to Sheet 02 and the data of lines 100 (to surcharge) and 110 (to reduction) the specified Appendices reflect, accordingly, in the lines 070 and 080 subsections 1. 1 Section 1.

4. 3. Subsection 1. 2 Sections 1 of the Declaration are filled only with those tax bearers who estimate monthly advance payments under the profit tax according to paragraphs 2 - 6 points 2 of article 286 of the Code.

On lines 120, 130, 140 the sums of the monthly advance payments which are subject to payment in the federal budget, and defined as one third of the sum specified on a line of 300 Sheets 02 are reflected. The monthly advance payments which are subject to payment during the accounting period, are paid in time not later 28 - go numbers of each month of this accounting period. Accordingly, the first, second and third term of payment is last day each of three terms of payment of the monthly advance payments having for quarter, following the accounting (tax) period.

On lines 220, 230, 240 the sums of the monthly advance payments which are subject to payment in the budget of the subject of the Russian Federation, and defined as one third of the sum specified on a line of 310 Sheets 02 are reflected.

Agricultural commodity producers indicators of lines 120, 130, 140 and 220, 230, 240 subsections 1. 2 Sections 1 (with a code “ 2 “ on a requisite “ the Sign of the tax bearer “) Define as one third of the sums specified in lines of 300 and 310 Sheets 02 (with a code “ 2 “ on a requisite “ the Sign of the tax bearer “) . Indicators of the specified lines of subsection 1. 2 Sections 1 with a code “ 1 “ define in a similar order proceeding from indicators of lines 300 and 310 Sheets 02 with a code “ 1 “.

Residents of special economic zones indicators of lines 120, 130, 140 and 220, 230, 240 subsections 1. 1 Section 1, with a code “ 1 “ on a requisite “ the Sign of the tax bearer “ define as one third of the sums specified in lines of 300 and 310 Sheets 02, with a code “ 3 “ on a requisite “ the Sign of the tax bearer “.

The organisation incorporating isolated divisions, at Declaration representation, including in the location of these isolated divisions (the responsible isolated divisions), the sums of the monthly advance payments which are subject to payment in the budget of the subject of the Russian Federation, are specified accordingly in the lines 220 - 240 and their sum should correspond to lines of 120 or 121 Appendices N 5 to Sheet 02.

4. 4. Subsection 1. 3 Sections 1 it is intended for instructions of the sums of the profit tax which is subject to transfer in the federal budget in the last quarter (month) of the accounting (tax) period on separate types of income, specified in Sheets 03, 04 Declarations.

4. 4. 1. In Subsection 1. 3 with a payment kind “ 1 “ On a line 010 the sum of the profit tax from incomes in the form of dividends (incomes of individual share in other organisations created in territory of the Russian Federation) is reflected.

On a requisite “ payment Term “ payment terms in the federal budget of the profit tax withheld by the tax agent at payment of the income are specified. According to point 4 of article 287 of the Code the profit tax is paid within 10 days from the date of income payment. Accordingly, on the specified requisite last day term of payment of the profit tax is underlined.

At payment of dividends partially (in some stages) the sum of the profit tax which is subject to payment in specified terms, is reflected in the lines 040. The sum of indicators of the given lines should correspond to an indicator of a line of 160 Section And Declaration Sheet 03.

If the quantity of terms of payment of dividends exceeds number of corresponding lines of subsection 1. 3 Sections 1 of the Declaration the tax agent represents necessary quantity of pages of subsection 1. 3 Sections 1.

4. 4. 2. In Subsection 1. 3 with a payment kind “ 2 “ On a line 010 the sum of the profit tax from incomes in the form of percent on the state and municipal securities, in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007, and also on incomes in the form of percent on bonds with the mortgage covering emitted till January, 1st, 2007, and to incomes of founders of trust management by the mortgage covering received on the basis of acquisition of mortgage certificates of participation, given out by operating mortgage covering till the January, 1st, 2007 kept by the tax agent (a source of payment of incomes) is reflected (Would undress Sheet 03 with types of income “ 1 “ and “ 2 “) .

In the lines 040 the profit tax sum is reflected at payment of percent by parts. The sum of the profit tax specified in these lines, should correspond to an indicator of a line 050 Would undress Declaration Sheet 03.

On a requisite “ payment Term “ last day term of payment of the profit tax of the organisations in the federal budget, withheld by the tax agent is underlined at income payment.

In a case if the organisation has a duty on payment of the profit tax from two types of income named in Section of Sheet 03, as a part of the Declaration the corresponding quantity of pages of subsection 1 is represented. 3 Sections 1.

4. 4. 3. In Subsection 1. 3 with a payment kind “ 3 “ On a line 010 the sum of the profit tax independently paid by the organisation from incomes in the form of percent, received (added) on the state and municipal securities, in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007 (with types of income " is reflected; 1 “ and “ 2 “ in Sheet 04).

On a requisite “ payment Term “ last day term of payment of the profit tax of the organisations from incomes under the state and municipal securities at which reference the recognition by the income received by the seller in the form of percent, the sums of the saved up percentage income (the saved up coupon income), subject to the taxation according to point 4 of article 284 of the Code at the addressee of incomes is provided is underlined.

The sum of indicators of lines 040 should correspond to the sum of indicators of lines 080 Sheets 04 for kinds of payments “ 1 “ and “ 2 “.

4. 4. 4. In Subsection 1. 3 with a payment kind “ 4 “ on a line 010 the profit tax from incomes in the form of dividends (incomes of individual share in the foreign organisations) is reflected.

On a requisite “ payment Term “ Last day payment term in the federal budget of the profit tax from incomes in the form of dividends (incomes of individual share in the foreign organisations) according to point 1 of article 287 of the Code is underlined.

the Sum of indicators of lines 040 should correspond to an indicator of a line 080 Sheets 04 with a type of income “ 4 “.

4. 5. In a case if the organisation has a duty on payment of the profit tax from the several types of income named in Sheet 04, as a part of the Declaration the corresponding quantity of pages of subsection 1 is represented. 3 Sections 1.

4. 6. The data specified in Section 1 of the Declaration, in line “ Reliability and completeness of the data specified on given page, I confirm “ prove to be true signatures of the head of the organisation or the representative of the tax bearer (taking into account point 3 positions. 3 Sections III of the present Order) also are put down signing date.

Section V. An order of filling of Sheet 02 “ Calculation of the profit tax of the organisations “ Declarations

5. 1. On a requisite “ the Sign of the tax bearer “ the code " is underlined; 2 “ if Declaration Sheet 02 is made by the agricultural commodity producer paying the profit tax on activity, made agricultural production connected by realisation it, and also with realisation by the made and processed given organisation of own agricultural production.

On a requisite “ the Sign of the tax bearer “ the code " is underlined; 3 “ If Declaration Sheet 02 is made by the resident of a special economic zone on the activity connected with inclusion of the organisation in the register of residents of a special economic zone.

Declaration Sheet 02 by other kinds of activity is made by the Agricultural commodity producer and the resident of a special economic zone with instructions on a requisite “ the Sign of the tax bearer “ a code “ 1 “.

5. 2. On a line 010 incomes of the realisation, generated by the tax bearer according to the tax account and 040 Appendices N specified on a line 1 to Sheet 02 are reflected.

On a line 020 the total sum vnerealizatsionnyh the incomes considered for the accounting (tax) period according to article 250 of the Code and specified on a line of 100 Appendices N 1 to Sheet 02 is reflected.

On a line 030 the expenses reducing the sum of incomes of realisation, generated according to articles 252 - 264, 279 Codes and 130 Appendices N specified on a line 2 to Sheet 02 are reflected.

On lines 010, 030, 050 incomes, expenses and the losses reflected in Sheets 05 and 06 Declarations are not considered.

On a line 040 the sums vnerealizatsionnyh the expenses specified on a line of 200 Appendices N 2 to Sheet 02, and also the losses equated to vnerealizatsionnym to expenses, and 300 Appendices N specified on a line 2 to Sheet 02 (Code article 265) are reflected.

On a line 050 the sums of the losses accepted for the taxation taking into account positions of articles 264 are reflected. 1, 268, 268. 1, 275. 1, 276, 279, 323 Codes and 360 Appendices N specified on a line 3 to Sheet 02 “.

In the lines 010 - 050 the sums of the received incomes in the form of means of target financing, target receipts and other incomes specified in article 251 of the Code, and the expenses made at the expense of these incomes which are considered separately from incomes and expenses of the activity connected with manufacture and realisation, and incomes and expenses from vnerealizatsionnyh operations are not specified.

On a line 060 the profit total sum (a loss) from realisation of the goods (works, services) and vnerealizatsionnyh operations (a line 010 + a line 020 - a line 030 - a line 040 + a line 050) is reflected.

5. 3. On a line 070 the total sum of the incomes excluded from profit, 060 Sheets 02 reflected on a line is underlined. Such incomes concern, in particular:

- Incomes on operations with separate kinds of the promissory notes specified in point 4 of article 284 of the Code;

- incomes of individual share in the foreign organisations, articles 275 of the Code reflected according to point 1 and subparagraph 2 of point 3 of article 284 of the Code (a line 010 Sheets 04 a code “ 4 “) ;

- a part of positive balance of the exchange rate differences which have arisen during the period from the date of receipt of foreign currency into the account of the organisation and before date of acceptance of bonds of an internal state currency loan of III series (OVGVZ to III series) to accounting, in the share having on realised (left) state securities of the Russian Federation of the corresponding kind, received at an innovation, it is proportional to their cost in cumulative cost of the state securities of the Russian Federation received at innovation OVGVZ of III series, the Russian Federation estimated at a Central Bank rate, established for November, 14th, 1999, according to point 4 of article 2 of the Law of the Russian Federation from December, 27th, 1991 N 2116 - 1 “ About the profit tax of the enterprises and the organisations “ (Sheets of Congress of People`s Deputies of the Russian Federation and the Supreme body of the Russian Federation, 1992, N 11, item 525; 1993, N 4, item 118; Meeting of the legislation of the Russian Federation, 1996, N 1, item 20; 1997, N 3, item 357; 1998, N 31, item 3819, item 3825; 1999, N 1, item 1; N 7, item 879; 2001, N 20, item 1973; N 33, item 3413) (further - the Law of Russian Federation N 2116 - 1), estimated under the form of calculation resulted more low;

- the sum of positive balance from revaluation of securities at the market cost, earlier included in tax base under the profit tax in the share having on realised (left) the state securities (for primary owners of the securities received as a result of an innovation of the state short-term bonds (state credit obligations), bonds of a federal loan (federal loan bond), OVGVZ III series);

- The sum of positive balance of exchange rate differences on OVGVZ III series, having on the realised (left) state securities (for primary owners of the securities received as a result of an innovation of state credit obligations, federal loan bond, OVGVZ III series);

- a part of the percentage income which is subject to an exception at repayment of the state securities, received as a result of an innovation, within profit on repayment of the specified securities (for primary owners of the securities received as a result of an innovation of state credit obligations, federal loan bond, OVGVZ III series);

- the sum of profit directed on a covering of a loss from realisation of securities, received as a result of an innovation, 040 Sheets 05 reflected on a line with a code “ 4 “. Directed on a covering of a loss the profit is reflected accordingly on a line 050 Sheets 05 with a code “ 4 “. This order also is applied by the professional participants of a securities market who are not carrying out dealer activity and being primary owners of securities, received as a result of an innovation;

- the incomes reflected in point 1 of article 3 of the Federal law from June, 6th, 2005 N 58 - FZ “ About modification of a part the second the Tax code of the Russian Federation and some other acts of the Russian Federation for taxes and tax collections “ (Meeting of the legislation of the Russian Federation, 2005, N 24, item 2312);

- Incomes of individual share in other organisations, and also percent on the state and municipal securities, in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007 the tax with which is withheld by the tax agent (a source of payment of the income) under rates according to article 284 of the Code (Sheet 03).

Provided by point 4 of article 2 of the Law of Russian Federation N 2116 - 1 order of definition of tax base under the bonds received at an innovation of the state securities (state credit obligations, federal loan bond, OVGVZ), is applied by primary owners of the specified bonds before full leaving of these bonds from balance of the organisations (Federal law N 110 - FZ).

the appendix " See; sum Calculation “

the Line 080 is filled only with the Central bank of the Russian Federation. In it the sum of profit received by the Central bank of the Russian Federation which is assessed under the tax rate of 0 percent is underlined.

5. 4. On a line 090 the sum of the privileges provided by the Law of Russian Federation N 2116 - 1 and applied according to article 2 of Federal law N 110 - FZ, and also article 5 of the Federal law from May, 31st, 1999 N 104 - FZ " is underlined; About the Special economic zone in the Magadan area “ (Meeting of the legislation of the Russian Federation, 1999, N 23, item 2807; 2005, N 52, item 5575; N 30, item 3128) (further - Federal law N 104 - FZ). In this connection on a line 090 profit reduction is reflected on:

- The profit received by the enterprises, specified in the paragraph of tenth point 6 of article 6 of the Law of Russian Federation N 2116 - 1, before end of realisation begun and realised at date of coming into force of Federal law N 110 - FZ programs on liquidation of consequences of radiating accidents;

- profit (released from the taxation according to the paragraph of fourteenth point 6 of article 6 of the Law of Russian Federation N 2116 - 1) before the termination of realisation target socially - economic programs (projects) housing construction, creation, building and the maintenance of the centres of professional retraining of military men, the persons discharged from military service, and members of their families which are carried out at the expense of loans, credits and the gratuitous financial help, given by the international organisations and the governments of the foreign states, foreign legal and physical persons;

- the profit invested in development of manufacture and social sphere in territory of the Magadan area (released from the taxation according to article 5 of Federal law N 104 - FZ).

5. 5. On a line 120 the tax base defined by summation of the data on a line of 100 Sheets 02 (behind a minus of the sum of a loss or a part of the loss reducing tax base for the accounting (tax) period and 110 Sheets 02 specified on a line) is shown, to a line of 100 Sheets 05 and a line 530 Sheets 06.

If the indicator on a line 120 has negative value it is underlined with a sign a minus (“ - “) And at calculations of indicators of lines 130, 180, 190 and 200 Sheets 02 it is considered as equal to zero.

Lines 130 and 170 are filled with the organisations concerning separate categories of tax bearers for which laws of subjects of the Russian Federation according to point 1 of article 284 of the Code lower the tax rate regarding the sums of the profit tax enlisted in budgets of subjects of the Russian Federation.

5. 6. In the lines 140 - 170 tax rates according to articles 284 and 288 are specified. 1 Code. The tax bearers having isolated divisions, put down only the tax rate for calculation of the profit tax which is subject to payment in the federal budget (a line 150).

On the specified lines the agricultural commodity producers paying the profit tax, specify the tax rates established by article 2. 1 Federal law N 110 - FZ.

5. 7. On a line 190 tax bearers specify the sum of the profit tax defined by multiplication of the size of tax base on the rate of the profit tax, specified in the lines 120 and 150, accordingly.

On a line 200 sum of the estimated profit tax of the budget of the subject of the Russian Federation the organisation which does not have isolated divisions, is defined by multiplication of lines 120 and (or) 130 (tax base) on the rates of the profit tax operating in the location of the tax bearer (a line 160 and (or) lines 170).

The tax bearers having isolated divisions, in budgets of subjects of the Russian Federation make profit tax calculation by separate calculation in Appendices N 5 to Sheet 02 in a cut of the isolated divisions or groups of the isolated divisions which are in territory of one subject of the Russian Federation. On a line 200 the value defined by such tax bearers by addition of the data about the sums of the estimated profit tax in budgets of subjects of the Russian Federation from lines of 070 Appendices N 5 to Sheet 02 on each isolated division, on the organisation without the isolated divisions entering into it or on group of the isolated divisions which are in territory of one subject of the Russian Federation is underlined.

5. 8. In the lines 210 - 230 the sums of the added advance payments for the accounting (tax) period are specified. In the lines 210 - 230 are specified:

- the organisations paying monthly advance payments not later 28 - go numbers of each month, with the subsequent calculations in Declarations for the corresponding accounting period, - the sums of the estimated advance payments according to the Declaration for the previous accounting period of the given tax period, and the sum of the monthly advance payments which were due to payment 28 - go numbers of each month of the last quarter of the accounting period;

- the organisations paying monthly advance payments on actually received profit, - the sums of the estimated advance payments according to the Declaration for the previous accounting period;

- the organisations paying advance payments only following the results of the accounting period, - the sums of the estimated advance payments according to the Declaration for the previous accounting period.

the Organizations at which the sum of the profit tax paid outside of the Russian Federation zachtena in the previous accounting period (lines 240 - 260) when due hereunder on account of the profit tax in the Russian Federation for the specified accounting period, (lines 210 - 230) reduce the sums of the added advance payments for the accounting (tax) period by the sum specified zachtennogo the profit tax.

the Tax bearers having isolated divisions, 230 define an indicator of a line in specified above in point 5. 8. An order. Thus the sum of the added advance payments of the budget of the subject of the Russian Federation as a whole on the organisation should be equal to the sum of indicators of lines of 080 Appendices N 5 to Sheet 02 on each isolated division, on the organisation without the isolated divisions entering into it or on group of the isolated divisions which are in territory one subekta the Russian Federation.

5. 9. In the lines 240 - 260 the sum of the profit tax which is paid outside of the Russian Federation and set off on account of the profit tax according to an order, established by Code article 311 is underlined.

5. 10. On a line 270 sum of the profit tax to surcharge in the federal budget is defined in the form of a difference of a line 190 and the sums of lines 220 and 250 if the indicator of a line 190 exceeds the sum of lines 220 and 250.

On a line 271 sum of the profit tax to surcharge in the budget of the subject of the Russian Federation is defined in the form of a difference of a line 200 and the sums of lines 230 and 260 if the indicator of a line 200 exceeds the sum of lines 230 and 260. Thus on the organisation which do not have isolated divisions, lines 270 and 271 should correspond to lines 040, 070 subsections 1. 1 Section 1 of the Declaration.

On a line 280 sum of the profit tax to reduction in the federal budget is defined in the form of a difference of the sum of lines 220 and 250 and lines 190, if an indicator of a line 190 less sums of lines 220 and 250.

On a line 281 sum of the profit tax to reduction in the budget of the subject of the Russian Federation is defined in the form of a difference of the sum of lines 230 and 260 and lines 200, if an indicator of a line 200 less sums of lines 230 and 260. Thus on the organisation which do not have isolated divisions, lines 280 and 281 are equal according to lines 050 and 080 subsections 1. 1 Section 1 of the Declaration.

the Organizations having isolated divisions, the profit tax sum to surcharge or to reduction in the budget of the subject of the Russian Federation in the location of these isolated divisions estimate in Appendices N 5 to Sheet 02 and reflect on corresponding lines of Sheet 02.

5. 11. In the lines 290 - 310 the sum of the monthly advance payments which are subject to payment in quarter, following the accounting period for which the Declaration is presented is underlined.

the Sum of payments on a line 290 is defined as a difference between the sum of the estimated profit tax for the accounting period, reflected on a line 180, and the sum of the estimated profit tax specified on the same line of Sheet 02 of the Declaration for the previous accounting period. If such difference is negative or equal to zero monthly advance payments are not carried out. The indicator of a line 290 is equal to the sum of indicators of lines 120, 130, 140, 220, 230, 240 subsections 1. 2 Sections 1.

For example, in the Declaration for 9 months on a line 290 the sum of monthly advance payments for IV quarter, estimated as a difference of a line of 180 Declarations for 9 months and lines of 180 Declarations for I half-year is underlined. Same size advance payments in the first quarter of a following tax period are paid.

In the Declaration for the first quarter on a line 290 the sum of the monthly advance payments which are subject to payment in the second quarter is underlined. The sum of monthly advance payments will be equal to the sum of the estimated tax on a line of 180 Declarations for the first quarter.

In the lines 300 and 310 the sums of monthly advance payments of the federal budget and of the budget of the subject of the Russian Federation which pay off similarly to indicator calculation on a line 290 are specified. On payment terms monthly advance payments in the specified levels of budgets are distributed by equal shares at a rate of one third of sum of payment for a quarter. If the payment sum does not share on three terms of payment without the rest the rest increases to monthly advance payment on a payment closing date.

the Organizations at which the sum of the profit tax paid outside of the Russian Federation zachtena in the accounting (tax) period when due hereunder on account of the profit tax in the Russian Federation, the sum of monthly advance payments estimate in specified above in point 5. 11 order also reflect in the lines 290 - 310 in full.

On the organisation incorporating isolated divisions, the sum of the monthly advance payments which are subject to payment in the budget of the subject of the Russian Federation in the location of these isolated divisions, is defined in the order specified above as a whole on the organisation and should be equal to the sum of lines of 120 and 121 Appendices N 5 to Sheet 02.

Lines 290 - 310 are not filled:

- in the Declaration for the tax period;

- the organisations paying only quarter advance payments following the results of the accounting period according to point 3 of article 286 of the Code;

- the tax bearers who have passed to calculation of monthly advance payments proceeding from actually received profit according to point 2 of article 286 of the Code.

5. 12. The agricultural commodity producers paying the profit tax on activity, made agricultural production connected by realisation them, and also with realisation by the made and processed given organisations of own agricultural production, are obliged to conduct the isolated account of incomes and expenses on such activity.

the Agricultural commodity producers paying the profit tax, separately fill Sheet 02 (a code “ 2 “ on a requisite “ the Sign of the tax bearer “) On the activity connected with realisation of agricultural production made by the specified organisations, and also with realisation by the made and processed given organisations of own agricultural production, and separately Sheet 02 by other kinds of the activity which are carried out by the specified organisations (a code “ 1 “ on a requisite “ the Sign of the tax bearer “) .

In a similar order Sheets 02 are filled with residents of special economic zones. Thus Sheet 02 by other kinds of activity with a code “ 1 “ on a requisite “ the Sign of the tax bearer “ with residents of special economic zones it is filled only till a line 200 inclusive. Indicators of lines 180, 190, 200 Sheets 02 with a code “ 1 “ join in indicators of the same lines of Sheet 02 with a code “ 3 “.

Section VI. An order of filling of Appendix N 1 to Sheet 02 “ Incomes of realisation and vnerealizatsionnye incomes “ Declarations

6. 1. On a line 010 the total sum of a gain from realisation of the goods (works, services), estimated according to articles 249, 250 Codes is reflected.

On a line 010 banks reflect the sum of the incomes provided by article 249 of the Code, taking into account positions of article 290 of the Code.

the Insurance organisations reflect the sum of the incomes provided by article 249 of the Code, taking into account positions of article 293 of the Code.

Professional participants of a securities market (including banks) reflect the sum of the incomes provided by articles 249, 298 Codes.

On the given line professional participants of the securities market which is carrying out dealer activity, reflect a gain from realisation or other leaving (including repayments) the securities, defined according to points 2, 5, 6 and 11 articles 280 of the Code. Sheets 05 are not filled with such organisations.

On this line professional participants of a securities market (including banks), carrying out dealer activity, also reflect a gain from realisation (repayment) the securities received as a result of an innovation.

Professional participants of a securities market (including banks), not carrying out dealer activity, on the given line reflect a gain on one of kinds of securities (including received as a result of an innovation), defined according to a registration policy of the organisation (point 8 of article 280 of the Code). The gain on operations with securities (including received as a result of an innovation) by other kind of securities is reflected in corresponding sheet of the Declaration (Sheet 05).

In the lines 011 - 030 the data about a gain by separate kinds of operations is cited.

Lines 020 - 022 are filled only with professional participants of a securities market.

On a line 020 the gain from realisation (leaving, in t is shown. ch. Repayments) securities, taking into account positions of points 5 and 6 articles 280 of the Code.

On a line 021 the sum of a deviation of an actual gain from realisation (leaving) the securities which are addressing and not addressing on the organised securities market, from floor price of transactions of the organised securities market is underlined.

On a line 022 the sum of a deviation of an actual gain from realisation of the securities, defined according to point 6 of article 280 and Code article 40 is reflected.

In case the actual price of realisation or other leaving of securities satisfies to the conditions provided by subparagraphs 1 and (or) 2 points 6 and last paragraph of point 6 of article 280 of the Code the line 022 is not filled.

On a line 023 the gain from enterprise realisation as property complex taking into account article 268 positions is shown. 1 Code.

6. 2. At filling of a line 100 tax bearers reflect vnerealizatsionnye the incomes generated according to article 250 of the Code, in particular:

- The percent received (added) under the state and municipal securities, other issue securities for date of payment by the emitter percentage (coupon) the income or date of realisation of securities or last date accounting period and assessed under the rates established by points 1, 4 articles 284 of the Code (article 271, 273, 281, 328 Codes);

- the percent received (added) under loan agreements, the credit, the bank account, the bank contribution, and also under other promissory notes (including securities) at a finding of promissory notes at the tax bearer (article 271, 273, 328 Codes). On this line, except the percent received (added) under the percentage bill, also are reflected received (added) percent in the form of discount under the discount bill;

- Incomes of individual share in other organisations, and also coupon (percentage) the income under the state and municipal securities, in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007 the tax on which is kept at a payment source. The data is formed on the basis of the tax account;

- banks, the insurance organisations, besides, on the given line reflect vnerealizatsionnye the incomes provided by articles 290, 293 Codes which have been not considered in incomes of realisation. On the given line incomes of banks of operations of purchase and sale of foreign currency are reflected, in particular;

- the incomes received from operations with financial tools of urgent transactions, addressing in the organised market (articles 250, 301, 303 - 305; 326 Codes), and also on hedging operations;

- the incomes of banks received from operations with financial tools of urgent transactions not addressing in the organised market (paragraph 2 of point 5 of article 304 of the Code) which basic active is the foreign currency, and execution is made by delivery of a basic active.

the Indicator on a line 100 should be more or is equal to the sum of lines 101, 102 and 103.

6. 3. On a line 200 the sum of the incomes which are not considered at definition of tax base is underlined.

Section VII. An order of filling of Appendix N 2 to Sheet 02 “ the Expenses connected with manufacture and realisation, vnerealizatsionnye expenses and the losses equated to vnerealizatsionnym to expenses “ Declarations

7. 1. The line 010 is filled with the organisations which are carrying out manufacture of the goods, performance of works, rendering of services.

On a line 010 or 040 (depending on the accepted registration policy for the taxation):

- banks reflect the sum of the expenses provided by article 253 of the Code taking into account positions of article 291 of the Code;

- the insurance organisations reflect the sum of the expenses provided by article 253 of the Code taking into account positions of article 294 of the Code;

- professional participants of a securities market (including banks) reflect the sum of the expenses provided by article 253 of the Code taking into account positions of article 299 of the Code.

On the given lines professional participants of a securities market (including banks), carrying out dealer activity, reflect expenses from operations on acquisition and realisation or other leaving of securities (including to repayment). Professional participants of a securities market (including banks), not carrying out dealer activity, reflect on this line expenses from operations on acquisition and realisation or other leaving (including to repayment) one kind of securities according to the chosen tax bearer in the way of definition of tax base (point 8 of article 280 of the Code). The expenses specified in the present paragraph, are formed taking into account requirements of articles 280, 329 Codes;

- not state pension funds reflect the expenses connected with maintenance of authorised activity.

Lines 010 - 030 do not fill the organisations applying a cash method of definition of incomes and expenses.

the Line 020 is filled with the organisations which are carrying out wholesale, melkooptovuju and retail trade (except for the organisations realising the goods of own manufacture). On a line 030 such organisations specify cost of the realised purchased goods.

On a line 040 organisations applying a method “ on charge “ reflect the expenses concerning indirect expenses, according to Code article 318.

the Organizations applying a cash method of definition of incomes and expenses, on a line 040 reflect the expenses recognised in reduction of tax base under the profit tax according to article 273 of the Code.

The indicator on a line 040 should be more or is equal to the sum of lines 041, 042, 044, 045, 046, 047.

On a line 041 the sums of taxes and tax collections added in an order, established by the legislation of the Russian Federation on taxes and tax collections, except for the uniform social tax (including concerning to indirect r are specifiedashodam), and also the taxes listed in article 270 of the Code.

On lines 042, 043 the expenses considered in an order, established by Code article 262 are specified.

the Line 044 is filled with the organisations which have provided in the registration policy for the taxation inclusion in structure of expenses accounting (tax) the period of expenses on capital investments at a rate of no more than 10 percent of initial cost of the basic means (except for the basic means received gratuitously) and (or) the expenses suffered in cases of completion, an additional equipment, reconstruction, modernisation, modernisation, partial liquidation of the basic means which sums are defined according to Code article 257.

On a line 045 the sums of the expenses which have been carried out by the tax bearer - the organisation, using work of invalids, and accepted for the taxation in an order established by subparagraph 38 of point 1 of article 264 of the Code are shown.

On a line 046 expenses of tax bearers - public organisations of invalids, and also tax bearers - establishments are shown, unique which proprietors of property are public organisations of invalids in an order established by subparagraph 39 of point 1 of article 264 of the Code.

At filling of lines of 045 and 046 declarations it is necessary to mean that the expenses specified in subparagraphs 38 and 39 points 1 of article 264 of the Code, cannot be included in the expenses connected with manufacture and (or) realisation podaktsiznyh of the goods, mineral raw materials, other minerals and other goods under the list defined by the Government of the Russian Federation in coordination with the all-Russian organisations of invalids, and also with rendering of the intermediary services connected with realisation of such goods, mineral raw materials and minerals.

On a line 047 expenses on buying on the ground areas and on buying on the conclusion of lease contracts of the ground areas specified in points 1 and 2 articles 264 are shown. 1 Code, and recognised as a miscellaneous cost connected with manufacture and (or) the realisation, considered in the current accounting (tax) period in an order provided by points 3 and 4 articles 264. 1 Code.

In the lines 048 - 051 decoding of 047 expenses specified on a line depending on a way of their recognition with a view of the taxation is resulted.

On a line 055 cost of acquisition (creation) of the realised property rights, except shares, shares is underlined.

On a line 060 the price of acquisition (creation) of the realised other property is shown (except for securities, production of own manufacture, the purchased goods, amortiziruemogo property), incomes from which are reflected on a line 014 “ the Gain from realisation of other property “ Appendices N 1 to Sheet 02, received in the accounting (tax) period, and also the expenses connected with its realisation.

On a line 061 cost of a net wealth of the enterprise realised by the tax bearer as a property complex is underlined.

the Line 070 is filled only with professional participants of a securities market and reflect the expenses connected with acquisition and realisation (leaving, in t. ch. Repayment) the realised (left) securities, taking into account positions of article 40 of the Code.

On a line 090 the sums of losses of the previous tax periods on objects of productions of services and economy, including objects housing - municipal and socially - cultural sphere which can be considered within 10 years in reduction of profit current accounting (tax) the period, the activity received by specified kinds, according to article 275 are shown. 1 Code.

On a line 100 it is shown corresponding current accounting (tax) to the period the sum of a loss from realisation amortiziruemogo the property, recognised as a miscellaneous cost of the current period in an order provided by point 3 of article 268 of the Code, and 060 Appendices N considered earlier on a line 3 to Sheet 02.

On a line 110 the sum of a loss from realisation of the right to the ground area, recognised as a miscellaneous cost of the tax bearer in the current accounting (tax) period according to subparagraph 3 of point 5 of article 264 is shown. 1 Code.

On a line 120 the sum of the extra charge paid by the buyer of the enterprise as a property complex, concerning expenses of the current accounting (tax) period and estimated in an order established by subparagraph 1 of point 3 of article 268 is shown. 1 Code.

On a line 131 the sum of the added amortisation for the accounting (tax) period, as on the basic means, including on amortiziruemym to the basic means allocated in separate amortisation group amortiziruemogo of property, and on non-material actives irrespective of, whether the similar property last day the accounting (tax) period is considered is reflected.

7. 2. The line 200 is filled with the organisations without dependence from an applied method of definition of a gain from realisation. Thus the organisations applying a cash method, on the given line reflect indicators in the presence of actually suffered expenses. The indicator on a line 200 should be more or is equal to the sum of lines with 201 on 205.

banks, professional participants of a securities market and the insurance organisations on a line 200 reflect vnerealizatsionnye the expenses provided by articles 265, 266, 269, 291, 292, 294, 299, 300, 328 Codes which have been not considered in expenses, 010 in lines 010 or 020 Appendices N 2 to Sheet 02, reducing incomes of realisation.

In particular, on the given line at realisation or other leaving (including repayment) securities the percentage income under securities, except the state or municipal securities, 100 Appendices N earlier considered on a line 1 to Declaration Sheet 02 is reflected. The specified percentage income is reflected on a line of 200 Appendices N 2 to Sheet 02 of the Declaration or on a line 010 Sheets 05 of the Declaration as a part of a gain from realisation of securities or the income of other leaving (including repayments).

On the given line expenses of banks from operations of purchase and sale of currency are reflected also.

Besides, on a line 200 tax bearers specify the expenses suffered on operations with financial tools of urgent transactions, addressing on the organised market (articles 265, 301, 303 - 305, 326 Codes), and also on hedging operations.

Line 200 joins expenses of banks on operations with the financial tools of the urgent transactions which are not addressing in the organised market (paragraph 2 of point 5 of article 304 of the Code) which basic active is the foreign currency, and execution is made by delivery of a basic active.

On a line 202 expenses on creation of a reserve of the forthcoming expenses directed on the purpose, providing social protection of the invalids, made by tax bearers - public organisations of invalids and the organisations using work of invalids in which invalids from total number of workers of the organisation make not less than 50 percent and a share of expenses on payment of invalids in expenses on payment not less than 25 percent, according to article 267 are reflected. 1 Code.

On a line 203 the loss from realisation of the right of the requirement, concerning to vnerealizatsionnym is shown to expenses current accounting (tax) the period according to point 2 of article 279 of the Code.

On a line 204 expenses on liquidation of basic means taken out of service, including the sums nedonachislennoj according to a target date of useful use of amortisation, and also expenses on liquidation of objects of not complete building and other property which installation is not finished (expenses on dismantle, dismantling, export of the disassembled property), protection of bowels and other similar works are shown.

On a line 205 expenses in the form of recognised as the debtor or subject to payment by the debtor on the basis of the judgement which have entered validity, penalties, by a fine and (or) other sanctions for infringement contractual or promissory notes, and also expenses on compensation of the caused damage are reflected.

7. 3. On a line 301 the expenses concerning by the previous accounting (tax) periods without dependence from the period of reception (detection) of documents confirming these expenses, made in the previous accounting (tax) periods are not subject to reflexion. The sum of lines 301 and 302 should be less or is equal to an indicator on a line 300.

Section VIII. An order of filling of Appendix N 3 to Sheet 02 “ Calculation of the sum of expenses, financial results on which are considered at the taxation of profit taking into account positions of articles 264. 1, 268, 268. 1, 275. 1, 276, 279, 323 Codes (except for reflected in Sheet 05) “ Declarations

8. 1. In the lines 010 - 060 Appendices N 3 to Sheet 02 are shown the data on realisation operations amortiziruemogo property taking into account the features provided for amortiziruemogo of property by articles 268, 323 Codes.

On a line 030 the total sum of a gain from realisation amortiziruemogo the property, considered according to Code article 249 is shown.

On a line 040 residual cost realised amortiziruemogo property and the expenses connected with its realisation is shown, incomes of which realisation are reflected on a line 030 “ the Gain from realisation amortiziruemogo property “.

On a line 050 the profit, and on a line 060 - a loss from realisation amortiziruemogo property is underlined. Thus results from realisation amortiziruemogo property, according to positions of article 323 of the Code, are formed separately.

8. 2. In the lines 070 - 170 Appendices N 3 to Sheet 02 are shown the data on the operations connected with realisation of the right of the requirement taking into account features of definition of tax base at a concession (cedation) of the right of requirements, established by Code article 279.

On lines 070, 100, 110, accordingly, the gain from realisation of the right of the requirement at its realisation as financial service (point 3 of article 279 of the Code) separately is underlined; a gain from realisation of the right of the requirement before maturity (point 1 of article 279 of the Code); a gain from realisation of the right of the requirement after maturity (point 2 of article 279 of the Code).

On a line 090 the loss from realisation of the right of the requirement as is shown to realisation of financial service.

On a line 140 the size of the loss got from realisation of the driver`s licence of the requirement before maturity within the sum of percent, estimated according to point 1 of article 269 of the Code is underlined.

On a line 150 the negative difference (loss) from realisation of the right of the requirement before the maturity, defined by the tax bearer according to point 1 of article 279 of the Code (a line 120 - a line 100 - a line 140, if a line 120 > is shown; lines 100).

On a line 160 the negative difference (a loss), got by the tax bearer is shown at a concession of the driver`s licence of the requirement after maturity according to point 2 of article 279 of the Code (a line 130 - a line 110, if a line 130 > lines 110).

the Indicator of a line 170 joins in a line of 200 Appendices N 2 to Declaration Sheet 02.

8. 3. In the lines 180 - 201 the data on the operations connected with activity of objects of productions of services and economy, including objects housing - municipal and socially - cultural sphere is shown. The gain on the specified activity, the expenses suffered by productions of services and economy separately is underlined.

On a line 200 the sum of losses current accounting (tax) the period on the activity connected with use of objects of productions of services and economy, including objects housing - municipal and socially - cultural sphere is underlined.

On a line 201 the sum of losses included in a line 200, but not recognised for the taxation in the current tax period because of default of the conditions provided by article 275 is underlined. 1 Code.

8. 4. In the lines 210 - 230 the data by definition of tax base of participants of the contract of trust management by property according to the requirement of article 276 of the Code is specified. On the given lines the data on trust management by securities and not state pension funds from placing of pension reserves is not specified.

On a line 210 incomes of the founder of the trust management, received within the limits of the trust management contract according to point 3 of article 276 of the Code irrespective of, whether they are for it a gain from realisation or vnerealizatsionnymi incomes are specified.

On a line 220 the expenses connected with realisation of the contract of trust management by property (including property amortisation, and also compensation of the confidential managing director) according to point 3 of article 276 of the Code irrespective of, whether they are for the founder the expenses connected with manufacture or vnerealizatsionnymi by expenses are specified.

On a line 230 the sum of the losses received in accounting (tax) the period from use of the property transferred in trust management, not recognised for the taxation at the founder (vygodopriobretatelja) trust management according to point 4 of article 276 of the Code is shown.

8. 5. In the lines 240 - 260 the data on the operations connected with realisation of the rights to the ground areas which results are considered with a view of the taxation according to article 264 point 5 is shown. 1 Code. At reception of a loss from realisation of the right to the ground area the loss sum is underlined on a line 260. The loss is defined on each ground area separately.

8. 6. In the lines 270 - 290 the data from realisation of shares, shares the participant, the shareholder of the organisations according to Code article 268 is specified.

8. 7. In the lines 300 - 330 the data on operations of acquisition of the enterprise as property complex is reflected.

On a line 320 the size of excess of the price of purchase of the enterprise as property complex over cost of its net wealth is underlined, that is the extra charge to the price, recognised as the expense and considered in aimingh the taxation according to subparagraph 1 of point 3 of article 268. 1 Code (a line 320 = a line 300 - a line 310, if a line 300 more lines 310).

On a line 330 the size of excess of cost of a net wealth of the enterprise as property complex over the price of its purchase, that is a discount recognised as the income and considered with a view of the taxation according to subparagraph 2 of point 3 of article 268 is underlined. 1 Code (a line 330 = a line 310 - a line 300, if a line 310 more lines 300).

8. 8. On a line 340 the total indicator of all gain on the operations reflected in Appendix N 3 to Sheet 02 of the Declaration is reflected.

8. 9. On a line 350 the total indicator of expenses on the operations reflected in Appendix N 3 to Sheet 02 of the Declaration, accepted in reduction of tax base in the current accounting (tax) period is underlined.

8. 10. On a line 360 the total indicator of losses on the operations reflected in Appendix N 3 to Sheet 02 of the Declaration, restored for the taxation in the current accounting (tax) period is underlined.

Section IX. An order of filling of Appendix N 4 to Sheet 02 “ Calculation of the sum of a loss or a part of the loss reducing tax base “ Declarations

9. 1. On a line of 010 Appendices N 4 to Sheet 02 the rest of not transferred loss is underlined the beginning of the tax period which consists of the rest of not transferred loss received till January, 1st, 2002, and not transferred loss received after January, 1st, 2002.

On a line 020 the sum of the rest of not transferred loss received till January, 1st, 2002 in which join is underlined:

- the sum of an outstanding loss of last tax periods (1997 - 2000) As of January, 1st, 2001;

- the loss sum for 2001, but not above the sum of the loss which is registered as of July, 1st, 2001.

Definition of the sum of the loss received till January, 1st, 2002, is made according to the Law of Russian Federation N 2116 - 1.

in the sum of the loss received after January, 1st, 2002 (a line 030), the losses estimated according to article 283 of the Code with breakdown on years of their formation (lines with 040 on 130) are shown.

9. 2. On a line 140 the tax base which is used at calculation of the sum of a loss of the previous tax periods, reducing tax base of the current tax period is underlined. The indicator on a line 140 is defined as the sum of the indicators reflected on a line of 100 Sheets 02, a line of 100 Sheets 05 and a line 530 Sheets 06. Thus indicators of Sheets 05 and 06 are considered on the given line in the part which have been not used on repayment of a loss.

On a line 150 the loss sum by which the tax bearer reduces tax base of the current tax period is underlined. The indicator on a line 150 is transferred to a line 110 Sheets 02 of the Declaration.

9. 3. Lines 160 - 180 are filled at Declaration drawing up for the tax period.

If in the expired tax period for which the Declaration is presented, the loss (a line 060 Sheets 02 taking into account updating on positive size of indicators of lines of 100 Sheets 05 and a line 530 Sheets 06) the rest of not transferred loss on the end of the tax period (the line 160) includes an indicator on a line 010 and the sum of a loss of the expired tax period is received.

the Rest of not transferred loss on the end of the tax period (a line 160 - 180) is transferred to lines 010 - 130 calculations, next year represented for the accounting (tax) period. Thus the sum of a loss of the expired tax period is underlined to last in the list of years for which losses are received.

On a line 170 rest of not transferred loss received till January, 1st, 2002, is defined as a difference of lines 020 and 150, but thus the indicator on a line 150 is accepted in the sum which is not exceeding a line 020.

On a line 180 rest of not transferred loss received after January, 1st, 2002, is defined as a difference of a line 160 and lines 170.

9. 4. At calculation of the sum of a loss or the part of a loss reducing tax base for the accounting (tax) period, agricultural commodity producers separately consider a loss received on activity, made agricultural production connected by realisation them, and also with realisation by the made and processed given organisations of own agricultural production.

the Specified organisations at calculation of the sum of a loss or a loss part fill Appendix N 4 to Sheet 02 with a code “ 2 “ on a requisite “ the Sign of the tax bearer “.

Section X. Order of filling of Appendix N 5 to Sheet 02 “ Calculation of distribution of advance payments and the profit tax in the budget of the subject of the Russian Federation the organisation having isolated divisions “ Declarations

10. 1. Appendix N 5 to Sheet 02 is filled with the tax bearer on the organisation without the isolated divisions and on each isolated division, including closed in the current tax period, or group of the isolated divisions which are in territory of one subject of the Russian Federation. The quantity of calculations depends on quantity of the isolated divisions or groups of the isolated divisions.

10. 2. The line 030 is filled on the basis of the data of a line 120 Sheets 02 of the Declaration.

At closing of the isolated divisions (group of the isolated divisions) during the tax period in Declarations for the accounting periods subsequent after closing and the current tax period on a line 031 the tax base as a whole on the organisation without the tax base having on closed isolated divisions is underlined. The difference between indicators of lines 030 and 031 should correspond to the sum of indicators on lines of 050 Appendices N 5 to Sheet 02 of the Declaration with a code “ 3 “ on a requisite “ Calculation is made “ on the closed isolated divisions.

On a line 040 the share of tax base on the organisation without the isolated divisions and on each isolated division or group of the isolated divisions, defined in an order established by articles 288 and 311 Codes is underlined.

The given lines 050 are defined by multiplication of an indicator of a line 030 (or lines 031 at presence at the organisation of the closed isolated divisions) for the given lines 040.

10. 3. On a line of 060 Appendices N 5 tax rates of the tax which is subject to transfer in budgets of subjects of the Russian Federation in which the organisation and its isolated divisions are located are specified.

10. 4. Indicators of a line 070 are defined by multiplication of the data of a line 050 for the line 060. The sum of lines of 070 Appendices N 5 on the organisation without the isolated divisions entering into it and on each isolated division (group of the isolated divisions) is transferred to a line 200 Sheets 02.

10. 5. On a line 080 on the organisation without the isolated divisions entering into it and on each isolated division (group of the isolated divisions) the sums of the added advance payments for the accounting (tax) period are specified. The added sums during the accounting (tax) period:

- for the organisation paying advance payments only following the results of the accounting period, the sum of the estimated advance payments according to the Declaration for the previous accounting period (a line of 070 Appendices N 5 to Sheet 02) is;

- For the organisation paying monthly advance payments not later 28 - go numbers of each month, with the subsequent calculations in Declarations for the corresponding accounting period, the sum of the estimated advance payments according to the Declaration for the previous accounting period of the given tax period (a line of 070 Appendices N 5 to Sheet 02), and the sum of the monthly advance payments which were due to payment not later 28 - go numbers of each month of the last quarter of the accounting period (a line of 120 Appendices N 5 to Sheet 02) is;

- for the organisation paying monthly advance payments proceeding from actually received profit, the sum of the estimated advance payments according to the Declaration for the previous accounting period (a line of 070 Appendices N 5 to Sheet 02) is.

the indicator on a line 080 also joins a part of the advance payments specified in the paragraph of fifth point 5. 8 present Order.

the Sum of lines of 080 Appendices N 5 to Declaration Sheet 02 should be equal to the sum reflected on a line of 230 Sheets 02.

10. 6. Lines of 090 Appendices N 5 to Declaration Sheet 02 are filled in case of presence of the sum of the profit tax which is paid outside of the Russian Federation and set off on account of the profit tax in the budget of the subject of the Russian Federation according to article 311 of the Code.

the Sum of the profit tax which is set off on account of the profit tax, is distributed between the federal budget and the budget of the subject of the Russian Federation proceeding from relative density of the sum of the profit tax in the specified budgets (lines 190 and 200 Sheets 02) in a profit tax total sum (a line 180 Sheets 02).

The estimated sum of the profit tax for the accounting (tax) period in budgets of subjects of the Russian Federation, paid by the organisation in a place of the finding without the isolated divisions entering into it and in the location of the isolated divisions (group of the isolated divisions), is subject to reduction by a part of the sum of the profit tax paid outside of the Russian Federation, in a following order.

the Part of the sum of the profit tax for which the profit tax which is due to payment in budgets of subjects of the Russian Federation for the accounting (tax) period decreases, defined in the order specified above, is distributed between the organisation without the isolated divisions entering into it and the isolated divisions (group of the isolated divisions) proceeding from a share of the tax base specified in line of 040 Appendices N 5 to Sheet 02 of the Declaration for the corresponding accounting (tax) period.

For the specified sums distributed between the organisation without isolated divisions entering into it and isolated divisions (group of the isolated divisions), the sums of the profit tax estimated for the accounting (tax) period according to Appendices N 5 to Sheet 02 of the Declaration for the corresponding accounting (tax) period, reflected on a line 070 decrease., the data of the added profit tax reflected on a line 080 Simultaneously decreases for the profit tax sums, zachtennye in the previous accounting period on account of the profit tax in the Russian Federation.

10. 7. Lines of 100 Appendices N 5 to Declaration Sheet 02 are filled in the event that indicators of lines 070 exceed, accordingly, the sums of indicators of lines 080, 090. The sum of the profit tax which is subject to surcharge (a line 100), is defined in the form of a difference of lines 070, 080 and 090.

If an indicator of lines 070 less sums of indicators of lines 080, 090 the profit tax sums, subjects to reduction (lines 110), are defined in the form of a difference of the sum of lines 080 and 090 with a line 070.

10. 8. In the lines 120 the monthly advance payments which are subject to payment in the budget of the subject of the Russian Federation in quarter, following the accounting period are reflected. The sum of monthly advance payment as a whole on the organisation (a line 310 Sheets 02) is distributed between the organisation without the isolated divisions and each operating isolated division (group of the isolated divisions) proceeding from the shares of tax base (%) resulted on a line of 040 Appendices N 5 to Sheet 02 of the Declaration (the sums of monthly advance payments on II, III and IV quarters - accordingly, proceeding from shares of tax base for I quarter, half-year, 9 months of the current tax period). The sums of monthly advance payments on the fourth quarter are also monthly advance payments on the first quarter of a following tax period which are reflected on lines of 121 Declarations for 9 months.

the Specified payments share equal shares on three terms of payment and are reflected in corresponding declarations in subsections 1. 2 Sections 1.

Lines of 120 Appendices N 5 to Declaration Sheet 02 in Declarations for the tax period are not filled.

10. 9. By Code article 19 it is established that in an order provided by the Code, branches and other isolated divisions of the Russian organisations fulfil duties of these organisations on payment of taxes and tax collections in the location of these branches and other isolated divisions.

In this connection branches and other isolated divisions, at putting on on them of duties on profit tax payment, pay the profit tax in the budget of the subject of the Russian Federation in a place of the finding on the basis of informed by it the organisation of data on the sum of advance payments and the profit tax in these budgets.

About putting on on the isolated divisions of a duty on payment of advance payments and the profit tax sums the mark on a requisite " becomes; duty putting on on profit tax payment on the isolated division “.

10. 10. The agricultural commodity producers having isolated divisions, fill Appendices N 5 to Sheet 02 with instructions on a requisite “ the Sign of the tax bearer “ a code “ 2 “ - the agricultural manufacturer.

Agricultural commodity producers of Appendix N 5 to Declaration Sheet 02 fill regarding tax base under the profit tax on the activity connected with realisation of agricultural production made by them, and also with realisation by the made and processed given organisations of own agricultural production, separately from Appendices N 5 to Declaration Sheet 02 by other kinds of activity (with a code “ 1 “ on a requisite “ the Sign of the tax bearer “).

the Residents of the special economic zone having isolated divisions, fill Appendices N 5 to Sheet 02 with instructions on a requisite “ the Sign of the tax bearer “ a code “ 3 “. By other kinds of activity of Appendix N 5 to Sheet 02 are made separately (with a code “ 1 “ on a requisite “ the Sign of the tax bearer “).

10. 11. At drawing up of Appendices N 5 to Sheet 02 of the Declaration with a code “ 3 “ on a requisite “ Calculation is made “ on the closed isolated division in Declarations for the subsequent accounting periods and the current tax period on a line 040 the share of tax base, and on a line 050 - tax base in the sizes estimated and reflected in Declarations for the accounting period, previous quarter in which it has been closed is underlined.

At decrease in tax base as a whole on the organisation (a line 120 Sheets 02) in comparison with the previous accounting period are subject to reduction earlier estimated profit tax as as a whole on the organisation, and on the isolated divisions, including the closed isolated divisions. The line of 050 Appendices N 5 to Declaration Sheet 02 on the closed isolated division in this case is defined by indicator multiplication on a line 040 on an indicator of a line 030.

In Appendices N 5 to Declaration Sheet 02 on the specified isolated divisions of a line 100, 120, 121 are not filled, indicators of other lines are estimated in a generally established order.

At drawing up of Appendices N 5 to Sheet 02 of the Declaration with a code “ 4 “ on a line 002 the group of the isolated divisions which are in territory of one subject of the Russian Federation, can include the organisation without the isolated divisions entering into it if the organisation is in territory of the same subject of the Russian Federation.

Section XI. An order of filling of Sheet 03 “ Calculation of the profit tax of the organisations from the incomes, kept by the tax agent (a source of payment of incomes) “ Declarations

11. 1. Not state pension funds do not fill Sheet 03 of the Declaration.

the Order of the taxation of incomes of individual share in other organisations is established by articles 275, 284, point 5 of article 286 and point 4 of article 287 of the Code.

the Order of calculation of the profit tax from incomes in the form of percent on the state and municipal securities, kept by the tax agent, is established by article 281, article 286 point 5, article 287 point 4, articles 328, 329 Codes.

the Tax estimated according to given calculation, is enlisted in the federal budget.

Sheet 03 is filled with reference to each decision on distribution of incomes of individual share. If payments by results of several decisions are carried out in the current period give some Sheets 03.

11. 2. In Section And “ Calculation of the profit tax from incomes in the form of dividends (incomes of individual share in other organisations created in territory of the Russian Federation) “ at intermediate payment of dividends on a requisite “ the Kind of dividends “ the code " is underlined; 1 “ at payment of dividends by results of a fiscal year - a code “ 2 “. On a requisite “ the Tax (accounting) period “ the period code for which distribution of dividends is carried out is underlined. The codes defining accounting (tax) periods, are resulted in Appendix N 1 in the present Order. On a requisite “ Fiscal year “ Concrete year is underlined, for accounting which (tax) the periods payment of dividends is made.

On a line 010 calculations are underlined the sum of the dividends which are subject to distribution between shareholders (participants) under the decision of meeting of shareholders (participants), including the sum of the dividends which are subject to payment to the organisations - to payers of the profit tax, payment to the shareholders (participants) who are not payers of the profit tax, in particular, to share investment funds, not being legal bodies, to subjects of the Russian Federation and others publicly - to legal formations, payment to physical persons - to residents of the Russian Federation, the foreign organisations and physical persons - not being residents of the Russian Federation.

On a line 020 calculations are reflected the sum of dividends reducing tax base according to article 275 of the Code and consisting of the sums of dividends, added to the foreign organisations (a line 030) and to the physical persons who are not residents of the Russian Federation (a line 040), and the dividends received by the tax agent the profit tax with which is withheld by a payment source (the tax agent) before (lines 050 and 060).

on a line 050 calculations are reflected the sum of dividends received by the tax agent after date of distribution of dividends between shareholders (participants) in previous accounting (tax) the period (except for the dividends specified in subparagraph 1 of point 3 of article 284 of the Code). The specified sums do not participate at formation of tax base under incomes of individual share in other organisations in previous accounting (tax) the period.

The section And Sheet 03 is not filled in that case when the tax agent cannot execute the duties established by article 24 of the Code.

On a line 060 calculations are reflected the sum of dividends received by the tax agent from the beginning of the current tax period before date of distribution of dividends between shareholders (participants) (except for the dividends specified in subparagraph 1 of point 3 of article 284 of the Code).

On a line 070 calculations are reflected the sums of the dividends which are subject to distribution to the Russian organisations - to payers of the profit tax, the organisations which are not payers of the profit tax, and physical persons - being residents of the Russian Federation.

On a line 071 the sums of dividends which are subject to distribution to the Russian organisations - to the payers of the profit tax specified in subparagraph 2 of point 3 of article 284 of the Code are reflected.

On a line 072 the sums of dividends which are subject to distribution to the Russian organisations (to the organisations - to payers of the profit tax, subjects of the Russian Federation and others publicly - to legal formations), specified in subparagraph 1 of point 3 of article 284 of the Code are reflected.

On a line 090 calculations are reflected tax base which is defined as the sum of the dividends added legal and physical persons, being residents of the Russian Federation, to addressees of dividends, minus the sums of the dividends received by the tax agent in the previous and current tax period (a line 010 - a line 020). The sum reflected on the given line, pays off according to point 2 of article 275 of the Code.

On a line 100 calculations by tax bearers are reflected the tax base which is a share the organisations - payers of the profit tax to which the tax rate according to subparagraph 2 of point 3 of article 284 of the Code is applied.

On a line 101 the tax base having on the Russian organisations (the organisations - payers of the profit tax, subjects of the Russian Federation, as well as others publicly - legal formations), and 0 percent assessed on the tax rate according to subparagraph 1 of point 3 of article 284 of the Code is reflected.

On a line 110 the sum of dividends defined according to article 275 of the Code and distributed in favour of shareholders (participants), not being payers of the profit tax is shown. The given indicator pays off as the sum of following sizes:

- the dividends which are subject to distribution to subjects of the Russian Federation and other publicly - to legal formations (except the sums reflected on a line 101), to share investment funds;

- products of the sum of the dividends distributed, in particular, to the organisations, translated on special tax modes, on the tax base reflected on a line 090, and delennuju for the sum of the dividends which are subject to distribution between shareholders, behind a minus of the sums of the dividends which are subject to distribution to the foreign organisations, and the sums of the dividends which are subject to distribution to physical persons - not being residents of the Russian Federation.

On a line 120 calculations are reflected the sum of dividends distributed in favour of shareholders (physical persons - residents) and defined according to point 2 of article 275 of the Code. The given size pays off as product of the sum of the dividends which are subject to distribution to physical persons - to residents of the Russian Federation, on size of the tax base reflected on a line 090, and delennoj for the sum of the dividends which are subject to distribution between shareholders, behind a minus of the sums of the dividends which are subject to distribution to the foreign organisations, and the sums of the dividends which are subject to distribution to physical persons - not being residents of the Russian Federation.

On a line 130 calculations are reflected the rate of the profit tax of 9 % irrespective of date of distribution of dividends.

On a line 140 calculations are reflected the estimated sum of the profit tax equal to product of tax base, a share the organisations - payers of the profit tax (a line 100), on the profit tax rate (a line 130), delennomu on 100.

On a line 150 calculations are reflected the sum of the profit tax estimated from dividends, paid in the previous accounting (tax) periods on concrete distribution.

On a line 160 calculations are reflected the sum of the profit tax added from dividends, paid in the last quarter (month) of the accounting (tax) period on concrete distribution.

At payment of dividends partially (in some stages) profit tax payment is reflected in the lines 040 subsections 1. 3 Sections 1 of the Declaration. Thus term is underlined the tax bearer proceeding from date of payment of dividends according to point 4 of article 287 of the Code.

11. 3. In Section “ Calculation of the profit tax from incomes in the form of percent on the state and municipal securities “ with a code “ 1 “ on a requisite “ Type of income “ the sum of the income in the form of percent on the state and municipal securities, in the conditions of release and which reference payment of the saved up coupon income by the buyer to the seller, and also the sum of the income in the form of percent on bonds with the mortgage covering emitted after January, 1st, 2007, and the income of founders of trust management by the mortgage covering received on the basis of acquisition of mortgage certificates of participation, given out by an operating mortgage covering after January, 1st, 2007 is not provided is reflected.

In Section with a code “ 2 “ on a requisite “ the Type of income “ the sum of the income in the form of the percent, received (added) on the state and municipal securities is reflected;

The income in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007, and also the income in the form of percent on bonds with the mortgage covering emitted till January, 1st, 2007, and the income of founders of trust management by the mortgage covering received on the basis of acquisition of mortgage certificates of participation, given out by operating mortgage covering till January, 1st, 2007.

On a line 010 the tax base on all addressees of incomes (a code " is underlined; 1 “ or “ 2 “) .

Decoding of the added sums of percent on the above-stated incomes is made on each addressee of incomes under the register with instructions of a full name of the addressee, the legal address of the addressee, the head of the organisation - the tax bearer, contact phone, date of transfer of dividends, the sum of the income, the sum of the profit tax (section).

On a line 020 (a code “ 1 “ or “ 2 “) the tax rate under the profit tax according to subparagraphs 1,2 of point 4 of article 284 of the Code accordingly is underlined.

On a line 030 (a code “ 1 “ or “ 2 “) Data is defined as product of lines 010 and 020, delennoe on 100.

the Sums of the added tax for the previous accounting periods are reflected on a line 040, and in the last quarter (month) of the accounting (tax) period as a whole - on a line 050.

the Estimated profit tax on payment terms is reflected in the lines 040 points 1. 3 Sections 1 of the Declaration. Thus payment term is underlined the tax bearer proceeding from date of deduction of the profit tax according to point 4 of article 287 of the Code.

11. 4. In Section In “ the Register - decoding of the sums of dividends (percent) “ On the Russian organisations - to payers of the profit tax of the organisations assessed under the tax rate of 9 or 0 percent, decoding of the paid sums of dividends (percent) is made on each addressee of incomes under the register with instructions of a full name of the addressee, the legal address of the addressee with instructions of a code of the subject of the Russian Federation according to Appendix N 2 to the present Order, a surname, a name, patronymics of the head of the organisation - the tax bearer, contact phone, the sum of the income, date of transfer of dividends, the profit tax sum.

Section XII. An order of filling of Sheet 04 “ Calculation of the profit tax of the organisations from the incomes, estimated under the rates which are distinct from the rate, article 284 of the Code specified in point 1 “ Declarations

12. 1. By each kind of a security tax bearers specify incomes in the form of percent on the state and municipal securities the profit tax on which is kept independently, and single sheets 04 are filled.

In Sheet 04 with a code “ 1 “ on a requisite “ the Type of income “ the sum of the income in the form of the percent, received (added) on the state and municipal securities, assessed under the rate of the profit tax of 15 percent is reflected.

In Sheet 04 with a code “ 2 “ on a requisite “ the Type of income “ the sum of the income in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007, assessed under the rate of the profit tax of 9 percent is reflected.

In Sheet 04 with a code “ 3 “ On a requisite “ the Type of income “ the sum of the income in the form of percent on the state and municipal bonds, subject to the taxation under the rate of the profit tax of 0 percent is reflected.

In Sheet 04 with a code “ 4 “ on a requisite “ the Type of income “ the sum of the income in the form of dividends (incomes of individual share in the foreign organisations), assessed under the rate of the profit tax of 9 percent is reflected.

In Sheet 04 with a code “ 5 “ On a requisite “ the Type of income “ the sum of the income in the form of dividends (incomes of individual share in the foreign organisations), assessed under the rate of the profit tax of 0 percent is reflected.

12. 2. On a line 010 with a code “ 1 “ on a requisite “ the Type of income “ The cumulative sum of the income in the form of percent on the state and municipal securities, estimated according to Code article 328 on which, according to conditions of their release and the reference, the percentage income arises at the reference in the secondary market, the income under the discount state and municipal securities which have been let out till January, 1st, 1999, defined as a difference between the price of realisation (repayment) and by acquisition, the income in the form of the percentage (coupon) income, under the state and municipal securities on which the interest rate, let out since January, 1st, 1999, proceeding from in advance declared (established) income in the form of the discount calculated as a difference between a face-value and by primary placing of bonds, under percentage incomes of the Russian organisations during possession of securities is not established is underlined, in particular, The received primary owners in exchange for state short-term beskuponnye bonds according to the governmental order of the Russian Federation from July, 20th, 1998 N 843 “ About measures on situation stabilisation in the markets of the state promissory notes of the Russian Federation “ (Meeting of the legislation of the Russian Federation, 1998, N 32, item 3873), and also the percentage income formed during possession by bonds of an external bonded loan of 1998 (for primary owners of the bonds received as a result of an innovation of the state securities).

On a line 010 with a code “ 2 “ on a requisite “ the Type of income “ Calculation incomes in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007, and also from incomes in the form of percent on bonds with the mortgage covering emitted till January, 1st, 2007, and incomes of founders of trust management by the mortgage covering received on the basis of acquisition of mortgage certificates of participation, given out by operating mortgage covering till January, 1st, 2007 are reflected, in particular.

On a line 010 with a code “ 3 “ on a requisite “ the Type of income “ calculation the percentage income assessed under the rate of the profit tax of 0 percent according to article 284 of the Code under securities, emitted till January, 20th, 1997 inclusive, and also under bonds of the state currency bonded loan of 1999, emitted is underlined at realisation of an innovation of bonds of an internal state currency loan of III series.

On a line 010 with a code “ 4 “ on a requisite “ the Type of income “ the cumulative sum of incomes in the form of dividends (incomes of individual share) which source are the foreign organisations (point 1 of article 275 of the Code) is reflected.

12. 3. On a line 020 the income reducing nalogovoju base, in particular, the income, added on percentage (coupon) incomes according to point 10 of article 282 of the Code is reflected.

On a line 030 the tax rate corresponding to a type of income is underlined.

On a line 050 with a code “ 4 “ on a requisite “ the Type of income “ The sum of the profit tax paid outside of the Russian Federation and included on account of the profit tax according to an order, established by articles 275, 311 Codes, in the previous accounting period is reflected.

On a line 060 with a code “ 4 “ on a requisite “ the Type of income “ the sum of the profit tax which is paid outside of the Russian Federation and set off on account of the profit tax according to an order, established by articles 275, 311 Codes is reflected. The tax bearers receiving dividends from the foreign organisation, have not the right to reduce the sum of the profit tax specified on a line 040 with code “ 4 “ for the sum of the profit tax estimated and paid in the location of a source of the income if other is not provided by the international contract.

The sums of the added profit tax for the previous accounting periods are reflected on a line 070, and in the last quarter (month) accounting (tax) the period - on a line 080.

the Estimated profit tax on concrete terms of payment of the last quarter (month) accounting (tax) the period is reflected in the lines 040 subsections 1. 3 Sections 1 of the Declaration. Thus term is underlined the tax bearer proceeding from date of deduction of the profit tax or payment of dividends according to point 4 of article 287 of the Code.

Section XIII. An order of filling of Sheet 05 “ Calculation of tax base under the profit tax of the organisations on the operations which financial results are considered in a special order (except for reflected in Appendix N 3 to Sheet 02) “ Declarations

Not State pension funds under incomes and the expenses received from placing of pension reserves, do not fill Sheet 05 of the Declaration.

13. 1. In Sheet 05 with a code “ 1 “ on a requisite “ the Type of income “ calculation of tax base on operations with the securities addressing on the organised securities market is reflected.

In Sheet 05 with a code “ 2 “ on a requisite “ the Type of income “ calculation of tax base on operations with the securities which are not addressing on the organised securities market is reflected.

In Sheet 05 with a code “ 3 “ on a requisite “ the Type of income “ calculation of tax base on operations with the financial tools of the urgent transactions which are not addressing on the organised securities market is reflected.

In Sheet 05 with a code “ 4 “ on a requisite “ the Type of income “ calculation of tax base on operations with the securities which are addressing and not addressing on the organised securities market, the received primary owners of the state securities as a result of an innovation is reflected.

the Given calculation with codes “ 1 “ “ 2 “ on a requisite “ the Type of income “ it is carried out on operations with securities, accordingly, addressing and not addressing on the organised securities market, taking into account the features established by articles 280, 281 Codes, in an order provided by article 329 of the Code.

Sheet 05 with codes “ 1 “ “ 2 “ “ 4 “ on a requisite “ the Type of income “ The professional participants of a securities market who are carrying out dealer activity do not fill. The professional participants of a securities market who are not carrying out dealer activity, fill calculation according to the registration policy for the taxation (points 8,11 of article 280 of the Code).

At realisation of the securities which are addressing or not addressing on the organised securities market (a code “ 1 “ or “ 2 “ on a requisite “ the Type of income “) In the expenses connected with manufacture and realisation, the price of acquisition of the realised securities in the order established by the tax bearer independently depending on the accepted method of the account of securities (FIFO, LIFO, at unit cost) (point 9 of article 280 of the Code) (Code article 329) is considered.

Calculation of tax base under the profit tax on operations with the securities which are addressing and not addressing on the organised securities market, the received primary owners of the state securities as a result of an innovation (a code “ 4 “ on a requisite “ the Type of income “) It is carried out taking into account the features established by paragraph 4 of article 2 and article 6 of Federal law N 110 - FZ, operating to full leaving from balance of state credit obligations, federal loan bond, OVGVZ, received as a result of an innovation (addressing and not addressing on the organised securities market).

Calculation of tax base under the profit tax on operations with the financial tools of the urgent transactions which are not addressing in the organised market (a code “ 3 “ on a requisite “ the Type of income “) 303, 304 and 305 Codes are carried out taking into account features of articles 301. The order of conducting the tax account under urgent transactions is established by articles 326 and 327 Codes.

In Sheet 05 the data by definition of tax base of participants of trust management by securities, except not state pension funds from placing of pension reserves also is reflected.

13. 2. In Sheet 05 with a code “ 1 “ on a requisite “ the Type of income “:

On a line 010 calculations with a code “ 1 “ on a requisite “ the Type of income “ the gain from realisation, leavings, in t is underlined. ch. Repayments of the securities addressing in the organised market.

Incomes of the tax bearer of operations on realisation or other leaving of securities (including repayments) are defined proceeding from the price of realisation or other leaving of a security, and also the sum of the saved up percentage (coupon) income paid by the buyer to the tax bearer, and the sum of the percentage (coupon) income paid to the tax bearer by the emitter (point 2 of article 280 of the Code).

the Gain from realisation (leaving, in t. ch. Repayments) issue state and municipal securities it is considered without the percentage (coupon) income having during possession by the tax bearer by these securities which payment is provided by conditions of release of such security, except for the state and municipal securities on which at the reference in the secondary market the percentage income is not excluded from the realisation price (articles 281, 328 Codes). On the given line it is shown, including the percentage income (percent in the form of discount) under the securities, reflected on charge in a line of 100 Appendices N1 to Sheet 02 which updating is carried out on a line of 200 Appendices N 2 to Sheet 02 at realisation or other leaving (including repayment).

On a line 020 calculations with a code “ 1 “ on a requisite “ the Type of income “ from realisation (leaving) of the securities addressing on the organised securities market, out of the organised securities market below floor price of transactions the sum of a deviation of an actual gain is reflected in the organised market for date of fulfilment of the transaction (point 5 of article 280 of the Code).

In case actual (market) the price of realisation or other leaving of securities is in an interval between the minimum and maximum prices of transactions with the specified security registered by the organizer of trade on a securities market for date of fulfilment of the corresponding transaction, the line 020 is not filled.

On a line 030 calculations with a code “ 1 “ on a requisite “ the Type of income “ the expenses connected with acquisition and realisation of securities, addressing on the organised securities market, including the expenses connected with the reference of investment shares of share investment funds are specified. Expenses the well-founded and documentary confirmed expenses which have been carried out (suffered) the tax bearer (point 1 of article 252 of the Code, point 2 of article 280 of the Code) admit.

Expenses at realisation (or other leaving) securities are defined proceeding from the price of acquisition of a security, the expenses connected with acquisition of securities, expenses for realisation, the sum of the saved up percentage (coupon) income paid by the tax bearer to the seller of a security. Thus the expense does not join the sums of the saved up percentage (coupon) income earlier considered at the taxation (point 2 of article 280 of the Code and subparagraph 7 of point 7 of article 272 of the Code).

On a line 040 the sum of losses, except the losses received during period of validity of the contract of trust management from use of property, transferred in the trust management, not recognised for the taxation at the founder (vygodopriobretatelja) trust management according to point 4 of article 276 of the Code is shown.

On a line 050 calculations with a code “ 1 “ on a requisite “ the Type of income “ the part of the sum of positive balance of the exchange rate differences which have arisen from the date of receipt of foreign currency into the account of the organisation and before date of acceptance OVGVZ III, IV, V series to accounting, in the share having on realised (left) state securities (for primary owners) (point 4 of article 2 of the Law of Russian Federation N 2116 - 1, by points 1, 2 articles 3 of Federal law N 58 - FZ) (Calculation of a part of the sum is resulted as Sheet 02 filling) is reflected, in particular.

13. 3. In Sheet 05 with a code “ 2 “ on a requisite “ the Type of income “:

On a line 010 calculations with a code “ 2 “ on a requisite “ the Type of income “ the gain from realisation, leavings, in t is underlined. ch. Repayments, the securities which are not addressing in the organised market.

Incomes of the tax bearer of operations on realisation or other leaving of securities (including repayments) are defined proceeding from the price of realisation or other leaving of a security, and also the sum of the saved up percentage (coupon) income paid by the buyer to the tax bearer, and the sum of the percentage (coupon) income paid to the tax bearer by the emitter (point 2 of article 280 of the Code).

the Gain from realisation (leaving, in t. ch. Repayments) issue state and municipal securities it is considered without the percentage (coupon) income having during possession by the tax bearer by these securities which payment is provided by conditions of release of such security, except for the state and municipal securities on which at the reference in the secondary market the percentage income is not excluded from the realisation price (articles 281, 328 Codes). On the given line it is shown including the percentage income (percent in the form of discount) under the securities, reflected on charge in a line of 100 Appendices N 1 to the Declaration Sheet 02 which updating is carried out on a line of 200 Appendices N 2 to Declaration Sheet 02 at realisation or other leaving (including repayment).

On a line 020 calculations with a code “ 2 “ on a requisite “ the Type of income “ The sum of a deviation of an actual gain from realisation of the securities which are not addressing in the organised market, below the settlement price taking into account 20 - a percentage deviation or a deviation from market price similar (homogeneous, identical) by a paper taking into account 20 - a percentage deviation (point 6 of article 280 of the Code) is reflected. The given line is filled in case of a deviation of the actual price of the transaction more than for 20 percent aside Falls from the average price similar (homogeneous, identical) a security calculated by the organizer of trade, or a deviation towards fall from the settlement price if there is no information on results of the auctions on similar (homogeneous, identical) to securities (point 6 of article 280 of the Code).

In case the actual price of realisation or other leaving of securities satisfies to the conditions provided by subparagraphs 1 and (or) 2 points 6 of article 280 of the Code the line 020 is not filled.

On a line 030 calculations with a code “ 2 “ on a requisite “ the Type of income “ the expenses connected with acquisition and realisation of securities, not addressing on the organised securities market, including the expenses connected with the reference of investment shares of share investment funds are specified. Expenses the well-founded and documentary confirmed expenses, carried out (suffered) by the tax bearer (article 252 point 1, point 2 of article 280 of the Code) admit.

Expenses at realisation (or other leaving) securities are defined proceeding from the price of acquisition of a security, the expenses connected with acquisition of securities, expenses for realisation, the sum of the saved up percentage (coupon) income paid by the tax bearer to the seller of a security. Thus the expense does not join the sums of the saved up percentage (coupon) income earlier considered at the taxation (point 2 of article 280 and subparagraph 7 of point 7 of article 272 of the Code).

On a line 040 the sum of losses, except the losses received during period of validity of the contract of trust management from use of property, transferred in the trust management, not recognised for the taxation at the founder (vygodopriobretatelja) trust management according to point 4 of article 276 of the Code is shown.

On a line 050 calculations with a code “ 2 “ on a requisite “ the Type of income “ The part of the sum of positive balance of the exchange rate differences which have arisen from the date of receipt of foreign currency into the account of the organisation and before date of acceptance OVGVZ III, IY, Y series to accounting, in the share having on realised (left) state securities (for primary owners) (point 4 of article 2 of the Law of Russian Federation N 2116 - 1, points 1 and 2 articles 3 of Federal law N 58 - FZ) (Calculation of a part of the sum is resulted as Sheet 02 filling) is reflected, in particular.

13. 4. In Sheet 05 with a code “ 3 “ on a requisite “ the Type of income “:

On a line 010 calculations with a code “ 3 “ on a requisite “ the Type of income “ are reflected vnerealizatsionnye incomes on operations with the financial tools of the urgent transactions which are not addressing in the organised market (point 19 of article 250 of the Code).

On a line 020 calculations with a code “ 3 “ on a requisite “ the Type of income “ the sum of a deviation of the actual price of the urgent transaction from the settlement price of the urgent transaction (point 2 of article 305 of the Code) is reflected. The given line is filled in case of a deviation of the actual price of the transaction for 20 percent towards increase or fall from the average price of the similar (homogeneous) financial tool of the urgent transactions, the trade calculated by the organizer (article 40, point 6 of article 280 of the Code).

On a line 030 calculations with a code “ 3 “ on a requisite “ the Type of income “ are reflected vnerealizatsionnye expenses on operations with the financial tools of the urgent transactions which are not addressing in the organised market (point 19 of article 265 of the Code).

On a line 040 the sum of losses, except the losses received during period of validity of the contract of trust management from use of property, transferred in the trust management, not recognised for the taxation at the founder (vygodopriobretatelja) trust management according to point 4 of article 276 of the Code is shown.

On a line 050 calculations with a code “ 3 “ on a requisite “ the Type of income “ the part of the sum of positive balance of the exchange rate differences which have arisen from the date of receipt of foreign currency into the account of the organisation and before date of acceptance OVGVZ III, IV, V series to accounting, in the share having on realised (left) state securities (for primary owners) (point 4 of article 2 of the Law of Russian Federation N 2116 - 1, points 1, 2 articles 3 of Federal law N 58 - FZ) is reflected. Calculation of a part of the sum is resulted as Sheet 02 filling.

In calculation with a code “ 3 “ on a requisite “ the Type of income “ the given line is filled with primary owners of securities (OVGVZ, federal loan bond), received at innovation OVGVZ of III series, if necessary only at execution of the rights and duties with financial tools of urgent transactions.

13. 5. In Sheet 05 with a code “ 4 “ on a requisite “ the Type of income “:

On a line 010 calculations with a code “ 4 “ on a requisite “ the Type of income “ the gain from realisation, leavings, in t is underlined. ch. Repayments, the securities which are addressing and not addressing in the organised market.

On a line 020 calculations with a code “ 4 “ on a requisite “ the Type of income “ From realisation (leaving) of the securities addressing on the organised securities market, out of the organised securities market below floor price of transactions the sum of a deviation of an actual gain is reflected in the organised securities market (point 5 of article 280 of the Code) and the sum of a deviation of an actual gain from realisation (leaving) of the securities which are not addressing in the organised market, below the settlement price taking into account 20 - a percentage deviation or a deviation from market price similar (homogeneous, identical) a security taking into account 20 - a percentage deviation (point 6 of article 280 of the Code). The given line under the securities which are not addressing in the organised market, is filled in case of a deviation of the actual price of the transaction more than for 20 percent towards fall from the average price similar (homogeneous, identical) a security calculated by the organizer of trade, or a deviation towards fall from the settlement price if there is no information on results of the auctions on similar (homogeneous, identical) to securities (article 40, point 6 of article 280 of the Code). In case the actual price of realisation or other leaving of the securities which are not addressing in the organised market satisfies to the conditions provided by subparagraphs 1 and (or) 2 points 6 and last paragraph of point 6 of article 280 of the Code the line 020 is not filled.

On a line 030 calculations with a code “ 4 “ on a requisite “ the Type of income “ expenses are reflected at realisation (leaving, in t. ch. Repayment) the securities received by primary owners of the state securities as a result of an innovation, defined proceeding from the paid cost of a security, the expenses connected with acquisition of securities, expenses for realisation (point 2 of article 280 and subparagraph 7 of point 7 of article 272 of the Code, article 6 of Federal law N 110 - FZ). Calculation of the paid cost of the securities which are addressing and not addressing on the organised securities market, is made by the tax bearer on the basis of the data of the tax account.

On a line 040 the sum of losses, except the losses received during period of validity of the contract of trust management from use of property, transferred in the trust management, not recognised for the taxation at the founder (vygodopriobretatelja) trust management according to point 4 of article 276 of the Code is shown.

On a line 050 in calculation with a code “ 4 “ on a requisite “ the Type of income “ in the event that on a line 040 calculations with a code “ 4 “ the profit the tax bearer has the right to exclude from profit is got:

- a part of the sum of positive balance of the exchange rate differences which have arisen from the date of receipt of foreign currency into the account of the enterprise or the organisation and before date of acceptance OVGVZ of III series, to accounting, in the share having on realised (left) the state securities (for primary owners) (paragraph 4 of article 2 of Federal law N 110 - FZ) (Calculation of a part of the sum is resulted as Sheet 02 filling);

- the sum of positive balance from revaluation of securities (state credit obligations, federal loan bond) at the market cost, earlier included in tax base (paragraph 4 of article 2 of Federal law N 110 - FZ);

- the sum of positive balance of exchange rate differences on OVGVZ III series, having on the realised (left) state securities (for primary owners) (paragraph 4 of article 2 of Federal law N 110 - FZ);

- a part of the percentage income which is subject to an exception at repayment of the state securities, received as a result of an innovation (state credit obligations, federal loan bond) within profit on repayment of the specified securities (paragraph 4 of article 2 of Federal law N 110 - FZ).

If on a line 040 calculations with a code “ 4 “ the loss the tax bearer has the right to direct on its covering profit on realisation (leaving, in t is reflected. ch. Repayments) the securities which are addressing and not addressing on the organised securities market. Tax bearers define the given sums independently and transfer from the given calculation, accordingly, to a line 050 Sheets 05 with a code “ 1 “ on a requisite “ the Type of income “ and at line 050 Sheets 05 with a code “ 2 “ on a requisite “ the Type of income “.

13. 6. On a line 060 calculations are reflected tax base as a positive difference of lines 040 and 050. If such difference is negative, the tax base admits equal to zero.

On a line 070 calculations are reflected the sum of a loss or a part of the loss received in previous (previous) tax (tax) (accounting (accounting)) the period (periods) (a line 090 Sheets 05 of the Declaration for the previous tax period).

On a line 080 calculations are underlined the sum of a loss or the loss part, recognised in accounting (tax) the period with a view of the taxation, reducing tax base for accounting (tax) the period (point 10 of article 280 and Code article 283).

On a line 090 calculations are underlined the sum of not considered loss which is subject to carrying over on future accounting (tax) the period. The indicator on a line 090 is defined as a difference of lines 070 and 080. If in the declaration for the tax period a line 040 < 0 the line 090 is equal to absolute value of an indicator on a line 040 plus an indicator on a line 070.

On a line 100 calculations are reflected tax base under the profit tax on the operations specified on codes “ 1 “ “ 2 “ “ 3 “ “ 4 “ on a requisite “ the Type of income “.

the Positive sum on a line 100 is reflected on a line 120 Sheets 02 of the Declaration.

Section XIV. An order of filling of Sheet 06 “ Incomes, expenses and the tax base received by not state pension fund from placing of pension reserves “ Declarations

14. 1. On a line 010 the income received from placing of pension reserves for the accounting (tax) period (the sum of lines with 020 on 110) is reflected.

On a line 020 the income of realisation or other leaving of securities (including repayments), addressing on the organised securities market, defined according to the treaty provisions, confirming realisation or leaving (including repayment) (articles 280,281, 329 Codes) is reflected.

On a line 020 the income of realisation or other leaving (including repayments) state credit obligations, federal loan bond, received as a result of an innovation also is reflected.

On a line 030 from realisation of the securities addressing on the organised securities market, from floor price of transactions the sum of a deviation of an actual gain is reflected in the organised securities market for date of fulfilment of corresponding transactions out of the organised securities market.

On a line 040 the income of realisation or other leaving of securities (including repayments), not addressing on the organised securities market (articles 280, 281, 329 Codes) is reflected.

Thus the income of realisation or other leaving (including repayments) the state and municipal securities which are not addressing on the organised securities market, is considered without the percentage (coupon) income having for the period of possession by the tax bearer by these securities which payment is provided by conditions of release of such security (Code article 281).

the Income of operations on realisation or other leaving of securities (including repayments) not addressing on the organised securities market, it is defined proceeding from the price of realisation or other leaving of such securities, and also the sum of the saved up percentage (coupon) income paid by the buyer to the tax bearer, and the sum of the percentage (coupon) income paid to the tax bearer by the emitter. Thus the income of the tax bearer of realisation or other leaving of securities do not join the sums of the percentage (coupon) income earlier considered at the taxation (point 2 of article 280 of the Code).

On a line 040 the income of realisation or other leaving (including repayments) the state securities which are not addressing on the organised securities market, received as a result of an innovation also is reflected.

On a line 050 the sum of a deviation of an actual gain from realisation of the securities which are not addressing on the organised securities market in case the deviation of the actual price of the corresponding transaction makes more than 20 percent towards fall from floor price of transactions of the organised securities market on similar (identical, homogeneous) a security or from the average price similar (identical, homogeneous) the security calculated by the organizer of trade on a securities market according to rules established by it following the results of the auctions for date of the conclusion of such transaction or for date of the nearest auctions, taken place about one day of fulfilment of the corresponding transaction if the auctions under these securities were spent at the organizer of trade at least once within last 12 months, or the actual price of the transaction on realisation of the securities which are not addressing on the organised securities market, less than the settlement price of this security is reflected, But no more than for 20 percent.

On a line 060 the sum of the income received in the form of percent under the state and municipal securities, the profit tax of 15 percent assessed under the rate which is defined according to points 5 and 7 articles 328 of the Code is reflected.

On a line 070 the sum of the income assessed under the rate of the profit tax of 9 percent which is defined according to points 5 and 7 articles 328 of the Code is reflected.

On a line 080 the sums of the income of participation in other organisations, payments assessed at a source under the rate of the profit tax of 9 or 0 percent are reflected.

On a line 090 the sum of the income in the form of percent on the state and municipal securities from which the tax agent withholds the profit tax under the rate of 15 percent is reflected.

On a line 100 the sum of the income assessed under the rate of the profit tax of 9 percent which is defined according to points 5 and 7 articles 328 of the Code is reflected.

On a line 110 the incomes received from realisation of other investments (investments), in particular, the income received from realisation of property (point 1 of article 249 of the Code), the added incomes under contracts of the bank contribution (Code article 250), and also incomes in the form of the percent, received on the sum of the rests of means of the pension reserves which are on bank accounts of fund are reflected.

14. 2. On a line 120 the sum of the placed pension reserves for the accounting period, and also the rests of the insurance reserve generated for January, 1st, 2002, subject to investment by independently not state pension fund or through the confidential managing director in accounting (tax) the period is reflected.

At definition of an indicator of the placed pension reserves following the results of accounting (tax) the period reflected on a line of 120 Sheets 06 of the Declaration, the sum of the placed pension reserves except for the income placed (the council of fund distributed under the decision) under solidary pension accounts for accounting (tax) the period is shown.

14. 3. On a line 130 the income of not state pension fund calculated proceeding from the rate of refinancing of Bank of Russia and the sum of placed pension reserves for accounting (tax) the period reflected on a line of 120 Sheets 06 of the Declaration is reflected.

In the lines 140 - 180 the incomes of not state pension fund calculated proceeding from the rate of refinancing of Bank of Russia of the sum of placed pension reserves for accounting (tax) the period, 120 Sheets 06 of the Declaration reflected on a line in the share having on kinds of received incomes accordingly are reflected.

On a line 140 the share of the income of not state pension fund from investments in the securities addressing on the organised securities market is reflected, namely:

({(a line 020 + a line 030 - a line 200 (except a miscellaneous cost)): [will put. znach. (A line 020 + a line 030 - the line 200 (except a miscellaneous cost)) + will put. znach. (A line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220 (except a miscellaneous cost)]} h a line 130).

On a line 150 the share of the income of not state pension fund from investments in the securities which are not addressing on the organised securities market is reflected, namely:

({(a line 040 + a line 050 - a line 210 (except a miscellaneous cost)): [will put. znach. (A line 020 + a line 030 - the line 200 (except a miscellaneous cost)) + will put. znach. (A line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (َِّْيـ110 - a line 220 (except a miscellaneous cost)]} h a line 130).

On a line 160 the share of the income of not state pension fund in the form of percent on the state and municipal securities is reflected, namely:

({a line 060): [will put. znach. (The line 020 + a line 030 - a line 200 (except a miscellaneous cost)) + will put. znach. (A line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220 (except a miscellaneous cost)]} h a line 130).

On a line 170 the share of the income of not state pension fund in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007, and also on incomes in the form of percent on bonds with the mortgage covering emitted till January, 1st, 2007, and to incomes of founders of trust management by the mortgage covering received on the basis of acquisition of mortgage certificates of participation, given out by operating mortgage covering till January, 1st, 2007 is reflected, namely:

({a line 070: [will put. znach. (The line 020 + a line 030 - a line 200 (except a miscellaneous cost)) + will put. znach. (A line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220 (except a miscellaneous cost)]} h a line 130).

On a line 180 the share of the income of not state pension fund received from realisation of other investments (investments) is reflected, namely:

({(a line 110 - a line 220 (except a miscellaneous cost)): [will put. znach. (A line 020 + a line 030 - the line 200 (except a miscellaneous cost)) + will put. znach. (A line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220 (except a miscellaneous cost)]} h a line 130).

14. 4. On a line 190 the sum of the expenses connected with reception of the income of placing of pension reserves, and a miscellaneous cost connected with reception of the income of placing of pension reserves, including management company compensations, depozitarija, professional participants of a securities market, expenses on payment of the employees who are engaged exclusively in placing of pension reserves, the obligatory expenses connected with storage, maintenance in working order property in which pension reserves, by its estimation according to the legislation of the Russian Federation are placed are reflected.

On a line 200 are reflected, in particular:

The expenses connected with realisation (or other leaving) the securities addressing on the organised securities market, their acquisitions defined proceeding from the price, according to treaty provisions, the expenses connected with acquisition and realisation (other leaving) such securities. If the price of realisation of the state and municipal securities addressing on the organised securities market, joins a part of the saved up coupon income the income and expense sum under such securities is estimated without the saved up coupon income (article 281,287, 328, 329 Codes);

the sum saved up percentage (coupon) the income, paid by the tax bearer to the seller of a security. The expense does not join the sums saved up percentage (coupon) the income, earlier considered at the taxation (article 280 point 2, Code article 328);

The paid cost of state credit obligations, federal loan bond, received as a result of an innovation. The data on these lines is filled on the basis of the made calculations of the paid cost of the state securities received as a result of an innovation in an order, provided by articles 2 and 6 Federal laws N 110 - FZ;

the sum of the expenses connected with acquisition and realisation (other leaving) state credit obligations, federal loan bond, received as a result of an innovation.

a Miscellaneous cost reflected also on a line 200, is defined as follows:

(a line 190 (except expenses on realisation (leaving) securities) h {(a line 020 + a line 030 - a line 200 (except a miscellaneous cost)): [will put. znach. (A line 020 + a line 030 - the line 200 (except a miscellaneous cost)) + will put. znach. (A line 040 + a line 050 - the line 210 (except a miscellaneous cost)) + will put. znach. (َِّْيـ110 - a line 220 (except a miscellaneous cost)]}.

On a line 210 are reflected, in particular:

the expenses connected with realisation (or other leaving) the securities which are not addressing on the organised securities market, their acquisitions defined proceeding from the price according to treaty provisions, the expenses connected with acquisition and realisation (other leaving) such securities. Expenses the well-founded and documentary confirmed expenses, carried out (suffered) by the tax bearer (point 1 of article 252 of the Code) admit;

the sum of the saved up percentage (coupon) income paid by the tax bearer to the seller of a security. Thus the expense does not join the sums of the saved up percentage (coupon) income earlier considered at the taxation (article 280 point 2, Code article 328);

the paid cost of the state securities received as a result of an innovation. The data on these lines is filled on the basis of the made calculations of the paid cost in an order provided by articles 2 and 6 Federal laws N 110 - FZ;

the sum of the expenses connected with acquisition and realisation (other leaving) the state securities received as a result of an innovation.

a Miscellaneous cost reflected also on a line 210 is defined as follows:

(a line 190 (except expenses on realisation (leaving) of securities) h {(a line 040 + a line 050 - a line 210 (except a miscellaneous cost)): [will put. znach. (A line 020 + a line 030 - the line 200 (except a miscellaneous cost)) + will put. znach. (The line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + will put. znach. (َِّْيـ110 - a line 220 (except a miscellaneous cost)]}.

On a line 220 the expenses connected with realisation of other investments (investments) are reflected, in particular. On the given line at realisation or other leaving (including repayment) debt securities percent, including in the form of the discount, earlier considered as vnerealizatsionnyj the income on a line 110 Sheets 06 of the Declaration are reflected.

a Miscellaneous cost reflected also on a line 220, is defined as follows:

(a line 190 (except expenses on realisation (leaving) securities) h {(a line 110 - a line 220 (except a miscellaneous cost)): [will put. znach. (A line 020 + a line 030 - the line 200 (except a miscellaneous cost)) + will put. znach. (The line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + will put. znach. (A line 110 - a line 220 (except a miscellaneous cost)]}.

14. 5. On a line 230 the percent of deductions on authorised activity from the income received from placing of pension reserves, established according to the current legislation (Federal law N 75 - FZ) is reflected.

14. 6. On a line 240 deductions on formation of the property intended in maintenance of realisation of authorised activity of fund according to subparagraph 4 of point 2 of article 296 of the Code, and also on formation of the insurance reserve, carried out according to subparagraph 3 of point 2 of article 296 of the Code are reflected.

the Deductions reflected on a line 240, are defined according to accounting for the accounting (tax) period. Shares of deductions according to subparagraphs 3,4 of point 2 of article 296 of the Code are reflected in the lines 250 - 320 as follows:

the sum of a line 240 is multiplied by an indicator of the profit received from the corresponding type of income of not state pension fund from placing of pension reserves and shares on the general indicator of profit received from the sums of the income of not state pension fund from placing of pension reserves, the refinancing of Bank of Russia calculated proceeding from rates, operating in the calculation period, and the sums of placing of a reserve, namely:

(a line 240 h {(a line 020 + a line 030 - a line 200): [will put. znach. (A line 020 + a line 030 - the line 200) + will put. znach. (A line 040 + a line 050 - a line 210) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220)]};

(a line 240 h {(a line 040 + a line 050 - a line 210): [will put. znach. (A line 020 + a line 030 - the line 200) + will put. znach. (A line 040 + a line 050 - a line 210) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220]};

(a line 240 h ({a line 060): [will put. znach. (A line 020 + a line 030 - the line 200) + will put. znach. (A line 040 + a line 050 - a line 210) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220]};

(a line 240 h {a line 070: [will put. znach. (A line 020 + a line 030 - the line 200) + will put. znach. (A line 040 + a line 050 - a line 210) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (A line 110 - a line 220)]};

(a line 240 h {a line 080: [will put. znach. (A line 020 + a line 030 - the line 200) + will put. znach. (A line 040 + a line 050 - a line 210) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (َِّْيـ110 - a line 220]};

(a line 240 h {a line 090: [will put. znach. (A line 020 + a line 030 - the line 200 (except a miscellaneous cost)) + will put. znach. (A line 040 + a line 050 - a line 210 (except a miscellaneous cost)) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (َِّْيـ110 - a line 220]};

(a line 240 h {a line 100: [will put. znach. (A line 020 + a line 030 - the line 200) + will put. znach. (A line 040 + a line 050 - a line 210) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (َِّْيـ110 - a line 220]};

(a line 240 h {(a line 110 - a line 220): [will put. znach. (A line 020 + a line 030 - the line 200) + will put. znach. (A line 040 + a line 050 - a line 210) + a line 060 + a line 070 + a line 080 + a line 090 + the line 100 + will put. znach. (َِّْيـ110 - a line 220)]}.

deductions according to subparagraphs 3 and 4 points 2 of article 296 of the Code, 240 Sheets 06 of the Declaration specified in line, are subject to carrying over to a line 010 Sheets 02 of the Declaration.

14. 7. In line 330 the profit (loss) on investments in the securities addressing on the organised securities market (a line 020 + 030 - a line 140 - a line 200 - a line 250) is reflected.

If at calculation on a line 330 the profit the tax bearer has the right to exclude the sum reflected on a line 340 from profit is got.

On a line 340 it is reflected, in particular:

a part of the percentage income which is subject to an exception at repayment of the state securities, received as a result of an innovation (state credit obligations, federal loan bond) within profit on repayment of the specified securities (article 2 of Federal law N 110 - FZ);

positive balance from revaluation of securities at the market cost, earlier included in tax base under the profit tax in the share having on realised (left) the state securities (for primary owners of the securities received as a result of an innovation).

If at calculation on a line 330 results from an investment of pension reserves in the securities addressing on the organised securities market, it is received a loss (a line 020 + a line 030 - a line 140 - a line 200 - a line 250), tax base on such operations admits equal to zero, and the loss sum is transferred in an order established in point 10 of article 280 NK.

On a line 350 the profit (a loss) on investments in the securities which are not addressing on the organised securities market (a line 040 + a line 050 - a line 150 - a line 210 - a line 260) is reflected.

If at calculation on a line 350 the profit the tax bearer has the right to exclude the sum reflected on a line 360 from profit is got.

On a line 360 the sum of positive balance of exchange rate differences on OVGVZ III series, having on realised (left) the state securities (for primary owners) is reflected.

If at calculation on a line 350 results from an investment of pension reserves in the securities which are not addressing on the organised securities market, it is received a loss (a line 040 + a line 050 - a line 150 - a line 210 - a line 260), tax base on such operations admits equal to zero, and the loss sum is transferred in an order established in point 10 of article 280 of the Code.

On a line 370 the income in the form of percent on the state and municipal securities (a line 060 - a line 160 - a line 270) is reflected. Positive value of the given line is reflected in line 010 Sheets 04 of the Declaration.

On a line 380 the income in the form of percent on the municipal securities emitted for the term of not less than three years till January, 1st, 2007, and also the income in the form of percent on bonds with the mortgage covering emitted till January, 1st, 2007, and the income of founders of trust management by the mortgage covering received on the basis of acquisition of mortgage certificates of participation, given out by operating mortgage covering till January, 1st, 2007 (a line 070 - a line 170 - a line 280) is reflected. Positive value of the given line is reflected in line 010 Sheets 04 of the Declaration. At negative value of a line 380 Sheets 06 of the Declaration on a line 010 Sheets 04 of the Declaration are reflected value of a line 380 Sheets 06 of the Declaration for the previous accounting period.

On a line 390 the profit on realisation of other investments (a line 110 - a line 180 - a line 220 - a line 320) is reflected.

In line 400 the sum excluded from profit on a line 390, in the form of the sum of positive balance of the exchange rate differences which have arisen from the date of receipt of foreign currency into the account of the enterprise or the organisation and before date of acceptance OVGVZ of III series to accounting, in the share having on realised (left) state securities (for primary owners) is reflected.

If at calculation on a line 390 the loss calculated as a line 110 - a line 180 - a line 220 - a line 320 is received, the tax base admits equal to zero, and the sum of a loss expressed by negative value of a line 390, is subject to carrying over to an order established by article 283 of the Code.

14. 8. On a line 420 the sum of a loss or a part of the loss received in previous (previous) tax (tax) the period (periods) from an investment of pension reserves in securities, addressing on the organised securities market, except the losses received on operations with securities, received is reflected at an innovation (a line 440 Sheets 06 of the Declaration for the previous tax period).

On a line 430 the sum of a loss recognised in the accounting (tax) period with a view of the taxation from an investment of pension reserves in securities, addressing on the organised securities market (point 10 of article 280 and Code article 283) is reflected.

14. 9. On a line 460 the sum of a loss or a part of the loss received in previous (previous) tax (tax) the period (periods) from an investment of pension reserves in securities, not addressing on the organised securities market, except the losses received on operations with securities, received is reflected at an innovation (a line 480 Sheets 06 of the Declaration for the previous tax period).

On a line 470 the sum of a loss recognised in the accounting (tax) period with a view of the taxation from an investment of pension reserves in securities, addressing on the organised securities market (point 10 of article 280 and Code article 283) is reflected.

On a line 480 the sum of not considered loss which is subject to carrying over for the future accounting (tax) period is reflected.

On a line 490 the tax base from realisation of other investments is reflected.

14. 10. On a line 500 the sum of a loss or a part of the loss received in previous (previous) tax (tax) the period (periods) from an investment of pension reserves in the securities addressing on the organised securities market, except the losses received on operations with securities, received is reflected at an innovation (a line 520 Sheets 06 of the Declaration for the previous tax period).

On a line 510 the sum of a loss recognised in accounting (tax) the period with a view of the taxation from an investment of pension reserves in the securities addressing on the organised securities market (point 10 of article 280 and Code article 283) is reflected.

On a line 520 the sum of not considered loss which is subject to carrying over for the future accounting (tax) period is reflected.

14. 11. On a line 530 the tax base from placing of pension reserves (a line 410 - a line 430 + a line 450 - a line 470 + a line 490 - a line 510) is reflected.

the Incomes received from authorised activity of funds, are considered according to articles 249, 250 Codes.

Incomes and the expenses connected with maintenance of authorised activity of fund (incomes of realisation of property and etc.) 010 and 030 Sheets 02 of the Declaration are reflected accordingly in lines.

Target receipts of not state pension funds according to subparagraphs 5 and 6 points 2 of article 251 of the Code admit the cumulative contribution of founders of not state pension funds and pension payments to not state pension funds if they in full go on formation of pension reserves of not state pension fund.

Target receipts are reflected by not state pension fund in the Report on target use of property (including money resources), works, the services received within the limits of charities, target receipts, target financing of the Declaration (Sheet 07).

At no-purpose use of such means since the moment when not state fund actually used them not on a special-purpose designation (has violated conditions of granting of these means), they admit the income of not state pension fund and for the taxation are subject to inclusion in structure vnerealizatsionnyh incomes and 020 Sheets 02 of the Declaration are reflected on a line.

Section XV. An order of filling of Sheet 07 “ the Report on target use of property (including money resources), works, the services received within the limits of charities, target receipts, target financing “ Declarations

15. 1. “ The report on target use of property (including money resources), works, the services received within the limits of charities, target receipts, target financing “ (Declaration Sheet 07) (further - the Report) the tax bearers who have received means of target financing make, target receipts and other means specified in points 1 and 2 articles 251 of the Code. The Report does not join means in the form of the budgetary appropriations allocated to budgetary establishments, means in the form of grants to independent establishments.

Proceeding from kinds of the means of a special-purpose designation received by the organisation, the organisation chooses names corresponding to them and codes from resulted in Appendix N 3 to the present Order of the table and transfers to column 1.

The data of the previous tax period is transferred to the Report on received, but to not used means which term of use has not expired and also on which there is no use term. Thus in column 2 date of receipt of means for accounts or in cash desk of the organisation or date of reception by the property organisation (works, services), having use term, and in column 3 - the size of the means which term of use in the previous tax period has not expired, and also not used means which do not have term of use, reflected in report column 6 for the previous tax period is underlined. Further in the report the data about the means received in the tax period for which the report is made is cited.

Columns 2 and 5 fill the charitable organisations formed according to the Federal law from August, 11th, 1995 N 135 - FZ “ About charities and the charitable organisations “ (Meeting of the legislation of the Russian Federation, 1995, N 33, item 3340; 2002, N 12, item 1093; N 30, item 3029; 2003, N 27, item 2708; 2004, N 35, item 3607), the noncommercial organisations at reception of means of target financing and the target receipts given by the transferring party with instructions of term of use and the commercial organisations, the received means of target financing according to point 1 of article 251 of the Code, on which use target date.

Specified in the report in column 7 incomes are subject to inclusion in structure vnerealizatsionnyh incomes during the moment when the addressee of such incomes actually used them not on a special-purpose designation (has violated conditions of their reception) (point 14 of article 250 of the Code). Thus for incomes in the form of the received target means used not for the designated purpose date of reception of the income date of realisation of expenses (subparagraph 9 of point 4 of article 271 of the Code) admits.

15. 2. At reception of the target means corresponding to codes with 010 on 110, resulted in Appendix N 2 to present Order, it is necessary to consider that the property received by the tax bearer and used by it for the designated purpose concerns means of target financing, defined by the organisation (physical person) - a source of target financing (subparagraph 14 of point 1 of article 251 of the Code).

the Organizations which have received means of target financing, are obliged to conduct the separate account of incomes and the expenses, received (made) within the limits of target financing. In the absence of such account at the organisation which have received means of target financing, the specified means are considered as subject to the taxation from the date of their reception (subparagraph 14 of point 1 of article 251 of the Code).

At reception of the target means corresponding to a code 010, it is necessary to mean that concept definition “ grants “ it is given in subparagraph 14 of point 1 of article 251 of the Code.

At reception of the target means corresponding to a code 080, it is necessary to consider that the specified incomes are subject to inclusion in structure vnerealizatsionnyh incomes in a case when the addressee actually used such means not on a special-purpose designation or did not use on a special-purpose designation within one year after the termination of the tax period in which they have arrived.

At reception of the target means corresponding to codes with 120 on 320, it is necessary to consider that the organisations - addressees of target receipts are obliged to conduct the separate account of the incomes (expenses), received (made) within the limits of target receipts (paragraph 1 of point 2 of article 251 of the Code). In the absence of such account at the noncommercial organisations which have received means of target receipts, the specified means are considered as subject to the taxation from the date of their reception.

the Basic means, non-material actives and other property are reflected in the report at market cost.

Deductions of lawyer chambers of subjects of the Russian Federation for the general needs of Federal chamber and deduction of lawyers for the general needs of lawyer chamber of the corresponding subject of the Russian Federation, made according to the Federal law from May, 31st, 2002 N 63 - FZ “ About lawyer activity and legal profession in the Russian Federation “ (Meeting of the legislation of the Russian Federation, 2002, N 23, item 2102; 2003, N 44, item 4262; 2004, N 35, item 3607; N 52, items 5267), are reflected accordingly in the lines 230 and 240.

Deductions of lawyers on the maintenance of corresponding Bar or the lawyer bureau, made in an order and the sizes defined by the above-stated Federal law, are reflected on a line 250.