Even if an enterprise or an entrepreneur does not conduct business and has no income, this does not exempt from the obligation to maintain and timely submit accounting documentation. Under a simplified system, this is information about the average number of employees, a tax return and a book for recording income and expenses. The order of their submission is no different from the usual reporting.
It is necessary
- - a computer;
- - access to the Internet;
- - forms of reporting documents;
- - postal envelope, return receipt, list of attachments.
Instructions
Step 1
Information about the average headcount and the declaration can be personally taken to the tax office, sent by mail or submitted via the Internet using a special service.
In the latter case, you will need to pay for his services (a subscription or one-time fee depending on the service) and prepare a power of attorney (the form is downloaded on the service website), which is printed, stamped and signed and sent to the service address by mail or downloaded in scanned form through the website.
Reporting is generated and submitted to the tax office through the service interface.
Step 2
By mail, accounting documents are sent in a valuable letter with a list of attachments and a return receipt.
If you prefer to take them to the inspection in person, make a copy or print the original in duplicate and affix the necessary seals and signatures.
The second copy will be marked with acceptance.
Step 3
A separate story is a book for accounting for income and expenses. If you keep it in paper form, then you must be assured by the inspection at the beginning of the year. If in electronic, upon completion.
It must be personally taken to the tax office and, after 10 days, received in a certified form.
