Taxpayers applying the simplified taxation system, at the end of the tax period, in accordance with Article 346.23 of the Tax Code of the Russian Federation, are required to fill out a tax return and submit it at the place of registration of the organization or individual entrepreneur.
Instructions
Step 1
Read the Order of the Ministry of Finance of the Russian Federation No. 7n dated January 17, 2006, according to which the requirements and rules for filling out a tax declaration under the simplified tax system were approved, as well as the procedure for filling out the title page.
Step 2
Enter all the data in the tax return with a fountain pen or ballpoint pen in blue or black, you can also print the electronic version on a printer. On each filled-out page of the declaration, put down the taxpayer identification number, registration code and the serial number of the page at the top. Each line of the column must display one value of the indicator, if there is none, put a dash.
Step 3
Round off the entire value to the full ruble. If you make a mistake in any indicator, do not use corrective agents. Fill in the correct value and sign the company officials certifying the declaration and indicate the date the correction was made.
Step 4
Fill in all sections of the title page, with the exception of the item "To be completed by an employee of the tax authority". Put TIN and KPP at the top of the page, according to the Registration Certificate. Indicate in the field "Type of document" one of two values: "1" if the declaration is submitted for the first time, or "3" if the tax declaration has been supplemented and changed.
Step 5
Next, indicate the tax period and the reporting year. Fill in the "Provided in" field with the full name and code of the tax office to which the declaration is submitted. Reflect the full name of the enterprise as indicated in the incorporation documents. In the "Object of taxation" section, check the boxes opposite all the cells corresponding to the objects of taxation.
Step 6
Reflect in the first section of the tax return the amount of tax - the minimum and the single, which are payable to the budget. Enter the codes of the budget classification in accordance with the legislation of the Russian Federation, as well as the amount of taxes that are paid in connection with the use of the simplified taxation system in this tax period. Confirm with the signatures of the director and chief accountant of the enterprise the completeness and accuracy of all information noted in section 1 of the tax return.
Step 7
Calculate the single and minimum tax according to the simplified tax system and indicate in section 2 of the tax return. Select, depending on the specified object of taxation on the title page for filling in column 3 (corresponds to "income") or column 4 (corresponds to "income minus expenses").
