Even if an entrepreneur applying the simplified taxation system did not have any income in the reporting period (calendar year), he is obliged to submit a so-called zero return to the tax office. It can be formed using various programs and online services, including free ones. However, it will not be difficult to fill out the declaration form on your own either on a computer or by hand.
Instructions
Step 1
You fill out the title page of the declaration, as usual, by entering your TIN, the reporting period for which the declaration is submitted, the reporting year, etc. in the required fields. A good tip when filling out most of the items will be the explanations in the declaration form itself. It will not be superfluous to also use the instructions for filling out a single tax declaration in connection with the use of the simplified tax system. It is not difficult to find it on the Internet, the most reliable source is the websites of the regional offices of the Federal Tax Service of Russia. In the fields that are irrelevant for your case (for example, a checkpoint, which only organizations have, entrepreneurs are not supposed to) put dashes in each cell.
Step 2
Of greatest interest for such a case is the second page of the declaration, where the income received by the entrepreneur is reflected. But here, too, the algorithm is simple: in the graphs intended to reflect the income received at the end of the first, second, third quarters and the year, instead of numbers, you put dashes in each cell. An exception is the column intended for the amount of contributions to extrabudgetary funds. You are obliged to make these deductions, regardless of whether you have income or not: this obligation is assigned to you by default for the entire period of being in the status of an individual entrepreneur.
The rest of the sections of the declaration are filled out in the same order as in any other case.
Step 3
Do not forget to certify this document with your signature. You can send the finished declaration to the inspection by mail with a valuable letter with a list of attachments (and, if you wish, and for greater reliability, with a receipt acknowledgment, although your copy of the inventory with a postal receipt is also sufficient evidence). You can also personally take the declaration to the tax office and give it to the person on duty in the lobby or in a special window (depending on the inspection). In this case, it must be printed in duplicate or a copy taken from it to be marked with acceptance.
