The tax return is the main form of reporting for entrepreneurs and small and medium-sized enterprises using a simplified taxation system. It must be submitted at the end of the year, even if the activity was not carried out and the small or medium-sized business entity had no income. The declaration in this case is called zero, and the order of its submission is no different from the usual one.
Necessary
- - computer;
- - access to the Internet;
- - paper;
- - Printer;
- - fountain pen;
- - envelopes (when sent by mail).
Instructions
Step 1
One of the ways to submit the declaration is a personal visit to the tax office. In this case, it is printed in two copies, on the second one the tax officer who accepted it must make a corresponding note.
If this is your first visit to your territorial inspectorate (for example, you registered with another, but there was no other need to visit the fiscal authority yet), you can find out its location, opening hours and phone numbers on the website of the Federal Tax Service of Russia using the Find Inspectorate of the Federal Tax Service at the address of its registration or the legal address of the company. Depending on the tax office, they can receive declarations there in a special window or on duty in the lobby. In the second case, in the absence of the required specialist, you must call him by phone.
Step 2
If you prefer to mail your declaration, you do not need to print a second copy. But it is better to send the document in a valuable letter with a list of attachments and a return receipt.
In this case, the date of submission of the declaration is considered the day of its sending, and not the date of receipt by the tax authority. So save the receipt in case of controversy. You can find out the postal address of the Inspectorate of the Federal Tax Service with the index using the tax search service on the website of the Federal Tax Service of Russia, using the address directories of your region or by phone at the tax office itself.
Step 3
In recent years, the method of submitting a declaration, including zero, via the Internet has also been popular. There are enough services on the network that offer the service of remote submission of both regular and zero declarations. Most of them are paid, but you can find those where this service is provided free of charge.
The condition of cooperation with the service is a power of attorney filled in and certified by your seal and signature. It can usually be downloaded from the website of the selected service, and upon completion, send it by mail to its address or download a scan via a web form.
