The peculiarities of filling out a single tax declaration in connection with the use of the simplified tax system apply only to taxpayers who have chosen the difference between income and expenses as an object of taxation. For those who have taxed income, the procedure for filling out this document is the same, regardless of the financial result.
It is necessary
- - a declaration form, a special computer program (for example, "Legal entity taxpayer") or an Internet service for generating reports for simplified taxpayers;
- - a book of accounting of income and expenses for the past year or documents confirming income and expenses.
Instructions
Step 1
Complete the first page of the declaration. The necessary information is entered into it, regardless of your financial result.
Step 2
On the second page, in the "Object of taxation" field, indicate the number "2". This means that your object of taxation is the difference between income and expenses. This step also does not depend on the financial result of your activities for the tax period.
Step 3
In the section for advance payments, reflect the real situation: for which quarter so much was paid. Situations are not excluded when you worked in plus at the end of the quarter (six months, nine months) and, accordingly, made an advance payment, but at the end of the year it turned out to be a minus. This means that you overpaid the tax and it should be taken into account in further calculations on obligations to the state.
Step 4
Proceed to the third page, where there are fields for the amount of income and losses incurred. The easiest way is to transfer them to the corresponding fields from the ledger of income and expenses. If for some reason this document is not available (although the law requires promptness in its maintenance), arm yourself with a calculator and add up all the documented amounts.
Step 5
Subtract the amount of income from the amount of confirmed and credited expenses. The resulting result is your loss, which must be entered in the declaration.
