Reporting is an important step in the work of any company or individual entrepreneur, even if the activity is temporarily suspended. Indeed, in this case, no one canceled the timely submission of reports. If the time has come when there is no economic activity, and if there are no movements in the accounts, then it is time to prepare a zero balance.
It is necessary
- - balance sheet;
- - tax reporting;
- - statistical reporting.
Instructions
Step 1
An entrepreneur is obliged to submit to the tax authorities a declaration on maintaining a zero balance within the time frame established by law. Most often, a non-working company does not have a staff and does not even have an accountant; in this regard, some entrepreneurs believe that there is no need to report to anyone. However, if an individual entrepreneur or organization does not submit zero reporting on time, then the tax authorities impose administrative sanctions.
Step 2
The zero balance consists of a balance sheet, statistical and tax reporting. If the necessary papers are submitted in a timely manner, then the organization is exempted from paying property and profit tax. A standard tax return, income and expense statement, and generally accepted payroll should be prepared.
Step 3
For those who have chosen a simplified taxation system, the provision of accounting reports is not required, respectively, when compiling a zero balance, it is not necessary to demonstrate the result of accounting.
Step 4
In a zero balance, all fields should be zero, with the exception of statements about the organization. Signs of zero activity are the absence of turnover in the bank and cash desk, the absence of salary accruals, as well as the absence of any other expenses. All data are entered into assets and liabilities and are indicated in thousands of rubles.
Step 5
The zero balance sheet reflects the same information about the authorized capital, which is indicated in the balance sheet. The asset reflects the resources of the organization, in the liability - the amount of the authorized capital. If the statutory fund is formed from cash, then this should be reflected as a receivable. As a result, we can conclude that the zero balance is the same balance sheet that is compiled in the absence of movements in the accounts in the reporting period.
Step 6
After filling in the zero balance, two copies must be submitted to the tax authority. One remains with them, the second will be marked by the inspector and will remain with the entrepreneur. If the balance is sent by mail, then the letter must be sent with a notification, as there should be confirmation that the balance was sent on time.
