Any organization and individual entrepreneur must timely form and submit reports to the tax authority, as well as other state funds. In the event that an organization has recently begun its activities or is temporarily not functioning, reports must still be submitted. If an entrepreneur or a legal entity does not submit a quarterly report within the established time frame, then administrative sanctions are applied to it, which are expressed in the imposition of a fine.
Instructions
Step 1
When opening your own business, questions immediately arise about the delivery of tax and other reporting. Reporting depends on the tax regime, the deadline for submitting reports to the tax office does not coincide with the deadlines for paying taxes. In accordance with the law, the reporting form must comply with the requirements of the Civil and Tax Codes.
Step 2
Entrepreneurs working under the simplified taxation system are required to prepare and submit the following quarterly reports: a statement of contributions to the territorial department of the Social Insurance Fund, which is provided by the 15th day of the month following the quarter; reporting to the Pension Fund is submitted by the 30th day of the month following the previous quarter; the balance sheet and report are submitted to the territorial tax authority by the 30th of the month following the quarter.
Step 3
If the entrepreneur does not use hired labor, then the reporting, respectively, is minimal. You can submit the quarterly report yourself by contacting the tax office, you can also issue a power of attorney for the person who will be responsible for reporting. In addition, the quarterly report is allowed to be sent by regular mail or sent electronically via the Internet. When using postal services, it is recommended to draw up an inventory of attachments. The date of submission of the report will be the day on which the letter with the documents was sent.
Step 4
The quarterly report will be the basis of the annual report, therefore its preparation and delivery is important for an entrepreneur as well. Payment of taxes in accordance with the quarterly report is carried out by the 25th day of the month following the quarter.
Step 5
In order for the documents to be accepted by the tax authority and state funds, they must be properly drawn up and the required details must be entered. Usually, this is done either by an accountant, or by the entrepreneur himself, or by an organization that provides services for the delivery of tax reports. If the organization does not carry out financial transactions and production stands still, then zero reporting is prepared. The transition to any other taxation system is possible only at the beginning of next year, if you submit an application to the tax authority in advance.
