In the life of every enterprise there are difficult periods when it is not able to carry out its direct activities for one reason or another. However, the tax office will in any case require a report on the work of the enterprise during this period, namely, a zero return.
Instructions
Step 1
Russian legislation provides for the submission of reports even for the period when the enterprise did not actually function. Even if all employees were fired, and they were not paid wages, the company did not perform cash transactions, and the money was not transferred to bank accounts, the organization's accountant must still submit documents confirming this.
Step 2
A zero declaration, filed under the simplified taxation system, is a mandatory document that individual entrepreneurs and LLCs submit to the tax office if they officially worked, but in fact did not carry out a single operation. Entrepreneurs will have to submit the corresponding package of documents to the FSS, MHIF and the Pension Fund of Russia.
Step 3
Zero reporting must be submitted within the same deadlines as regular reporting. In the event that an entrepreneur fails to submit a report to the tax office in time, the supervisory authority may impose large penalties on him. All zero declarations should be drawn up in accordance with the requirements that apply to regular reports.
Step 4
Those organizations that do not conduct any activity have the right to submit a report in a simplified form, namely, one declaration for several taxes at once. It should be noted that reports to federal funds are not included here, and they will have to be submitted in the usual form, regardless of whether salaries were accrued for the reporting period or not.
Step 5
Zero reporting is called such only conditionally. In the balance sheet, you still have to indicate some numerical values, for example, the amount of the authorized capital. It is also necessary to display exactly how it was formed. In the zero declaration, you will need to enter the amount of debt, which is divided between all founders according to their shares, from which the authorized capital was created.
Step 6
As a result, the company's accountant, as zero reporting, will need to submit to the tax office an order on accounting policy, a single simplified declaration, a statement of losses and profits, and a balance sheet.
