As soon as a company is registered with the tax office, the need for correct accounting immediately arises, even if production activities are not yet in progress. One of the most important points of accounting is the timely submission of quarterly or annual reports to the tax office. Failure or lateness is subject to penalties.
Instructions
Step 1
Enterprises are different. Sometimes they consist of one or two people, so there is absolutely no need to hire an accountant to submit reports. It is enough to know what forms of reporting should be submitted for the current quarter. Usually this can be found in the tax office itself or on its website on the Internet. Moreover, many companies offer to issue and calculate the balance on a computer in a matter of minutes. You can do it yourself if you have the appropriate program: "1C, Taxpayer", etc. Even if the company is idle or suspends its activities, it is necessary to submit the quarterly and annual balance sheets. In the absence of cash flow on the accounts of the enterprise, a zero balance is returned. It is also rented for newly registered enterprises that did not have time to start their activities in the current tax period.
Step 2
Remember that every enterprise, even an individual entrepreneur, is obliged to file an income tax return, even a zero one, within the time frame specified by the state. In addition, zero reports must be submitted to the FSS, PF and Goskomstat funds.
Step 3
The zero balance consists of tax and statistical reporting and the balance sheet itself. An individual entrepreneur, if he is not an employer, unlike an organization, can submit zero declarations once a year. For correct reporting, you must fill out the 4-FSS form (income and expense reports), VAT reports, tax returns, payroll for GPT and UST. Valid report forms can be downloaded from the respective sites on the Internet.
Step 4
Be aware that filling in the primary zero balance (Form 1) under the usual taxation system comes down to indicating in its liabilities the amount of the authorized capital. It is usually indicated on the balance sheet of the enterprise. The asset reflects the costs of the enterprise. The figures for subsequent zero balances, quarterly, annual, should be rewritten from the primary, changing dates, tax periods.
