The number of reporting documents and the frequency of the need to submit them to the tax authorities depend on the taxation system used by an individual entrepreneur or legal entity. With a simplified system, this set is minimal, and all of them are submitted to the inspectorate no more than once a year.
Necessary
forms of reporting documents or their electronic versions
Instructions
Step 1
All reporting documents of an individual entrepreneur or legal entity applying the simplified taxation system are submitted once a year based on the results of the past year.
The first in turn is information about the average number of employees. They must be handed over by everyone, including an individual entrepreneur who has no employees. Just put zero in the required column.
The deadline for submitting this document is January 20th. You can hand it over by mail, via the Internet using the appropriate operator, by mail or personally take it to the inspection.
Step 2
The deadline for filing another mandatory document, a tax return, is longer. You can take it from the first working day after the New Year and ending on April 30th. If this date falls on a weekend, such as in 2011, the deadline is postponed to the last business day in May.
You can submit the declaration by mail, via the Internet or take it personally.
Step 3
Opinions differ as to whether an individual entrepreneur must certify the income and expense book with the tax inspectorate if it keeps it in electronic form. There is what is required, but at the end of the tax period, there is and what should not be, it is enough to print it out for verification when it comes to it.
If the book is kept in paper form, it is necessary to certify it with the tax office before making the first entry (that is, optimally at the very beginning of the year).
If you certify the printout of the electronic version of the document, then do it within the same time frame as submitting the declaration: no later than April 30 or the first working day of May.
The printout should be sewn in three threads, and paper with the number of sheets, date and signature is glued to their ends.
Step 4
Entrepreneurs and legal entities are also required to promptly notify the tax inspectorate and the pension fund about the opening and closing of their bank accounts - within seven days after the relevant transaction.
The notification form can be downloaded on the Internet or taken from the tax office and taken there in person or sent by mail. A certificate from the bank about opening or closing an account is attached to the notification.
