Sometimes a situation arises when an enterprise using the imputed income taxation system temporarily does not carry out activities that are subject to a single tax. In this case, many entrepreneurs have a question about the need to pay UTII and submit a tax return.
Instructions
Step 1
Refer to the Letter of the Ministry of Finance of the Russian Federation No. 03-11-04 / 3/37 dated 06.02.2007, which deals with the situation of lack of activity. This document establishes that taxpayers who have temporarily suspended business activities that fall under the UTII taxation in accordance with Ch. 26.3 of the Tax Code of the Russian Federation, do not pay a single tax on imputed income for the reporting period in which it was not conducted. Thus, there is no need to calculate the tax.
Step 2
Read the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 71 dated March 71, 2003, which says that, despite the lack of activity, enterprises subject to UTII are obliged to file a tax return in accordance with the established rules. At the same time, it is allowed to use one document instead of all reporting forms, which is called a single (simplified) declaration, approved by Order of the Ministry of Finance of the Russian Federation No. 62n of July 10, 2007.
Step 3
Fill out the cover sheet of the "zero" return as you would for your regular reporting. In section 2, put dashes for the codes of the lines in which you need to enter the values of the physical indicator and the tax base. If there is no activity during the entire tax year, then the dashes must also be placed in the appropriate lines in section 3. At the same time, be extremely careful when filling out the sections that correspond to the months where the activity was partially carried out.
Step 4
Submit a "zero" return to the tax office along with documents confirming the absence of activity during the reporting period. These include: explanatory letters, contracts for the repair of premises or equipment, termination of a lease, a court order, an emergency report, a certificate of temporary disability of an individual entrepreneur, an order on sanitary and preventive measures, etc.
