All entrepreneurs, including those who did not carry out activities in the reporting period, are obliged to submit tax reports on time. This applies to all reporting documents provided for under the simplified taxation system: declarations, information on the average number of employees and the book of income and expenses.
It is necessary
- - a computer;
- - access to the Internet;
- - Printer;
- - paper;
- - fountain pen;
- - printing.
Instructions
Step 1
The first reporting document for the past year that you must submit to the tax office is information about the average number of employees. This document must be taken to the inspection office or sent by mail no later than January 20th. This is a standard paper, the form of which can be downloaded on the Internet. Filling in is not difficult. Regardless of the conduct of activities and the availability of employees, entrepreneurs are required to submit it to the tax office. It's just that those who do not have them put zero in the corresponding column.
Step 2
A mandatory document for delivery is a single tax declaration in connection with the application of a simplified taxation system. The easiest way is to form it using a special service or an accounting program. Most services charge money for this. Among them there are also specialized ones for filing zero reporting for you. But you can solve the issue for free, for example, with the help of an electronic accountant "Elba".
The latter forms a declaration based on data on your income and expenses in the system. If there is no data there, the document will automatically turn out to be zero. You can submit the declaration via the Internet using the service. Another option is to download, print and take it to the inspection personally or send it by mail.
Step 3
Lack of activity does not replace the obligation to keep a ledger of income and expenses. The easiest way is to form it with the help of the same electronic accountant "Elba", fortunately, this service is also free.
It is enough just to set the required command in the interface. Based on the lack of data on income and expenses, the system itself will generate the required document.
It must be saved to a computer, printed, stitched in three threads, the place of stitching must be certified with a seal and signature indicating the number of sheets, signed and stamped in the right places and taken to the tax office. And after 10 days, pick up a certified document.
