If an individual entrepreneur or an enterprise applying the simplified taxation system does not intend to be liquidated, but has suspended its activities due to the fact that it does not receive income, it is necessary to report to the tax office. A zero declaration is filled in according to the simplified taxation system.
It is necessary
- - documents of the enterprise;
- - a pen;
- - Tax Code of the Russian Federation;
- - declaration form according to the simplified tax system;
- - company seal (if any).
Instructions
Step 1
Often there are organizations or individual entrepreneurs that conduct their activities seasonally, and in a certain tax period they do not receive income. In this case, they should enter the taxpayer identification number and the code of the reason for registration on each sheet on the declaration form under the simplified taxation system.
Step 2
Indicate the code of the tax period and the reporting year for which you are filling out this return. It should be borne in mind that, having no income and reporting to the tax service, individual entrepreneurs and companies applying the simplified taxation system are entitled to submit a zero return once a year. Thus, if your organization has suspended its activities, you need to fill out a declaration and submit it by March 31 of the year following the reporting year.
Step 3
Enter the number of the tax authority at the location of the organization or the place of residence of an individual, if the legal form of the enterprise is an individual entrepreneur.
Step 4
Indicate the name of your enterprise or the last name, first name, patronymic of an individual, if you are an individual entrepreneur, the code of the type of economic activity in accordance with the All-Russian Classifier of Economic Activities.
Step 5
If you do not have income from your activities, put dashes on the second and third pages of the declaration under the simplified taxation system, including in the lines intended for entering the amounts of accrued advance payments. An organization that does not receive income is exempted from paying quarterly and monthly advance payments.
Step 6
Confirm the accuracy and completeness of the information provided in the declaration with your personal signature and date. Attach the required package of documents and submit the completed declaration to the tax office.
