Enterprises, organizations, individual entrepreneurs register with the tax office. Each tax period, they report to the tax service and submit tax and accounting reports. Such reporting includes a zero balance sheet and a zero declaration.
It is necessary
company documents, balance sheet form, pen, organization seal
Instructions
Step 1
The zero balance sheet is filled by accountants of companies that have just registered, but have not started their economic activities, as well as those that have suspended it for an indefinite period. This balance must be handed over before April 30 for the first quarter of the reporting year, before July 30 for the second quarter, before October 30 for the third quarter, before March 30 for the fourth quarter and the reporting year, if the company fills in a zero balance sheet for the year.
Step 2
In the form No. 1 of the balance sheet, approved by law, the company's accountant indicates the tax period for which the balance sheet is filled out, the name of the organization in accordance with the constituent documents, the last name, first name and patronymic of an individual entrepreneur in accordance with an identity document.
Step 3
In the corresponding field, the taxpayer identification number, the type of economic activity carried out by this company and its code according to the All-Russian Classifier of Types of Economic Activity are entered.
Step 4
In the form according to form No. 1, the accountant writes the organizational and legal form of the enterprise (LLC, OJSC, CJSC, etc.), its code according to the All-Russian classifier of organizational and legal forms, the form of ownership (private, state), its code according to the All-Russian classifier of forms property. Fills in in full the address of the location of the organization, the place of residence of the individual entrepreneur (postal code, region, city, town, street, house number, building, apartment).
Step 5
In the section "Non-current assets" of the balance sheet form, the accountant leaves all lines blank, in the section "Current assets" the amount of stocks is entered. For example, fifteen thousand rubles. The entire liability of the zero balance remains unfilled, except for the line authorized capital of the “Capital and reserves” section. The amount of the authorized capital corresponds to the amount of the reserves. In our case, this is also fifteen thousand rubles.
Step 6
The zero balance is signed by the head of the organization and the chief accountant, indicate their surnames, initials, put the date of filling and the seal of the enterprise.
