The actual absence of activity does not cancel the obligation of the entrepreneur to submit reports in due time. Only in this case it will be the so-called zero: the entrepreneur actually informs the tax office that he has no income. And that means that he has nothing to calculate taxes from.
Necessary
- - computer;
- - access to the Internet;
- - a specialized program or service for online accounting for small businesses;
- - printer (not in all cases);
- - paper (not in all cases);
- - envelopes (not in all cases);
- - Forms of the inventory of investments (not in all cases);
- - Forms of acknowledgment of receipt (not in all cases);
- - photocopies of reporting documents (not in all cases).
Instructions
Step 1
When applying the simplified taxation system, the first reporting document in terms of delivery is information on the average number of employees. It must be passed by everyone, including entrepreneurs who carry out activities, but do not have employees. In this case, as in the absence of both activities and employees, zero information must be submitted. The report form can be downloaded on the Internet or generated using an online service or a computer program. The field for the average number of employees is simply set to zero.
Step 2
Next in line is the book for accounting for income and expenses. If you use an electronic service to generate it (for example, "Elba" or "My Business"), it will be generated automatically based on the previously entered information on income and expenses, if applicable, during the year. And if you had nothing to write there, it means that the document will be zero by default. Please note that in a number of services, the book of income and expenses is formed by default for the current year, so try to finish with it by December 31st. And you can take it to the tax office for certification later.
Step 3
A special case if you keep a book of income and expenses in the old fashioned way - in paper form. You must assure her with the tax office before you make the first entry. And then do not write anything there (since you do not conduct any activity, it means that there is nothing to add to this document). But keep it for three years in case of a possible tax audit.
Step 4
Finally, before April 30, or the first business day after May 1, if the last day of the second month of spring falls on a weekend, you must submit your tax return. When filling out the declaration using a computer program or an online service, you must leave the fields for income and expenses blank. When filling out manually or on your own on a computer, it is better to use the instructions that can be found on the website of the Federal Tax Service of Russia.
Step 5
Zero information on the average number of employees and a declaration can be submitted to the tax office in electronic form through the online service of your choice (for this you need to fill out, print and certify with a signature and, if available, a seal, a power of attorney that can be downloaded on the service website and downloaded via the Internet its scan or send the original by mail to the specified address), by registered mail with a list of attachments and return receipt, or personally take it to the inspection. In the latter case, make copies of the documents so that the tax office makes a note of acceptance on them.
Step 6
The paper book of income and expenses or a printout of its electronic version will have to be personally taken to the tax office, and after 10 days, taken away in a certified form.
