Please note that newly registered organizations and individual entrepreneurs who are not currently operating, or entrepreneurs who are temporarily not engaged in entrepreneurial activity, are still required to submit reports to the simplified tax system, even in the absence of a tax base. Such reporting is called zero.
Before filling out a zero tax return on the simplified tax system, please note that there are separate sheets for different objects of taxation (Income and Income minus expenses). You only need to fill them out, not the entire form.
Income: Title Fox, Sections 1.1 and 2.1.1
Income-Expenses: Title Page, Sections 1.2 and 2.2
It is rented in the same terms as non-zero.
How to fill out a tax return
The procedure for filling out the tax paid in connection with the application of the simplified tax system was approved by order of the Federal Tax Service of February 26, 2Please read it before filling it out. In general, the report is not very complicated, it is filled out on the basis of KUDiR, but it is better, of course, to turn to specialists. The tax office carefully checks the reports and compares them with bank statements.
First you need to fill out the title page, most likely there will be no questions when filling it out. Next, fill out Section 1.2, if simplified income - expenses are applied and s object of taxation is income, it will Germany WhatsApp Number List also be necessary to fill out section 2.1.2. in the event that a trading fee has been paid and section 3 when using targeted financing, in section 1.1 we reflect the amount of tax payable/reduced.
What can replace the zero declaration on the simplified tax system
Instead of such a declaration, you can submit a single simplified declaration (EUD) . The form was approved by the Order of the Ministry of Finance dated July 10, 2007 No. 62n. This form is applicable if there is no activity at all and there is no movement on the accounts. In column 1 of this declaration, it is necessary to indicate "tax paid in connection with the application of the simplified tax system", in column 2 we put down "26.2", in columns 3 and 4 the year for which the Single Simplified Declaration is provided is indicated. EUD submission deadlines vary. The declaration is submitted no later than the 20th day of the month following the expired quarter, half year, 9 months, calendar year. Please note that for 2017, the deadline for submitting the EUD was 20 January 2018.
Quarterly reporting on USN
However, there are cases when the declaration on the simplified tax system is also submitted during the year. So it will need to be handed over for the 2nd quarter in the following cases:
If in June 2018 an entrepreneur or organization terminated activities on the simplified tax system. The declaration must be submitted by July 25, 2018. If a notice of termination of activity has been submitted to the tax office, then the declaration under the simplified tax system is submitted with code 50 “Termination of activity”.
If in the 2nd quarter of 2018 an entrepreneur or organization lost the right to "simplified" or a deliberate transition to OSNO was made, then by July 25 it is also necessary to submit a declaration to the tax authorities. In this case, the tax period code 95 “Transition to a different taxation regime” is applied.
Let's look at an example of filling out a declaration during the reporting year.
An example of filling out a declaration
IP Vasechkin Petr Ivanovich, using the simplified tax system - “Income”, completed his activity as an entrepreneur in June 2018, and he did not conduct any activity for 2018. Vasechkin must submit a zero declaration to the tax office by July 25, 2018, indicating the tax period code 50. A sample is in the form below.