To draw up a zero declaration, individual entrepreneurs and firms often turn to specialized organizations for this service. Some people, in order to save money or the seeming simplicity of drawing up a declaration, try to do it on their own. The procedure is not at all complicated, but it also needs to be learned. The term "zero balance" itself is not established by the legislation, so everyone understands it differently.
Instructions
Step 1
To compile a zero balance, copies of the following documents are needed: certificate of registration of an entrepreneur, TIN, extracts, statistics code, certificate of registration in the pension fund and social insurance fund.
Step 2
The balance must be dated on the last day of the reporting period, that is, on the 31st of the last month of the quarter. The name of the organization, organizational and legal form, type of activity and address are recorded in the declaration from the statutory documents. The TIN is taken from the certificate of registration from the tax authority.
Step 3
After that, you need to fill in the balance sheet asset and liability, all amounts are registered only in national currency. If the entrepreneurial activity was not carried out at all, then the authorized capital must still be reflected in lines 410 and 490. In order for the balance to converge, the source of the authorized capital should be indicated in the balance sheet asset, for example, if it is money in the current account, then it is filled in line 260. If these are fixed assets, then the amount must be entered in line 120, and if materials - in line 211. If the funds have not yet arrived, line 240 is filled in - this is a receivable.
Step 4
All these data are entered in the column at the "end of the period", so the column "beginning of the period" remained empty. This means that the authorized capital was contributed in the reporting year. If it was entered earlier, then the amounts should be entered in both columns.
Step 5
There should be no movements in current accounts upon submission of a zero declaration, and no wages to employees should also be accrued.
Step 6
The tax authorities must submit a declaration even if the activity has not been carried out since the moment of registration or if the entrepreneur or organization was registered on the last day of the reporting period. From the data specified in the declaration, the state authorities will find out whether the company has carried out activities. If the tax office does not receive a zero return, then this may attract special attention due to violation of current legislation.
