How is the zero declaration submitted?

Such a notion as the zero declaration appears on the horizon in cases when the entrepreneur for any reason was not engaged in economic activities. Yes, this also happens.

In this case, it is not necessary to assume that since the accountingthe period was quiet, then it is not necessary to report for it. In this situation, the IFNS will definitely expect a businessman. It is clear that the last one to submit to the tax authority is a zero declaration. This, however, does not change anything: the timing must be observed.

Obviously, the lack of entrepreneurialactivity is zero profit. And if it is not there, then the amount of taxes will be zero. Therefore, you do not have to pay the compulsory fees. However, one should not think that the matter will be limited to the surrender of an empty form. In fact, he is not so empty.

On some features

Russian legislation considers that zeroThe declaration must be provided in the event that there is a zero balance. That is, there was no activity, no one earned anything and, accordingly, there is nothing to talk about at all. If you express yourself more clearly, the lack of activity is a complete calm on the bills or in the cash register. But there may be a situation where there is no income, but expenses are being incurred. The entrepreneur, for example, paid for some goods, using money that was either in the cash register or in the account. What does it mean? The law tells us that in this case the activity was still being carried out. Consequently, there can not be any empty blank forms of speech.

When businessmen develop goodrelations with specialists from the tax inspection, then the zero declaration is not the last. Instead of the report, you can limit yourself to ordinary mail. Its content is as follows: "So, say, and so, I inform you that economic activity during the reporting period was not carried out. In addition, no salary was paid to any of the employees, and payments to individuals did not have a place." As you can see, the phrases are quite general. But sometimes the IFNS is not in the mood.

And then it is required to explain from the businessman,but why, in fact, activity was not conducted? The latter will have to write another message, where it will be necessary to answer this logical question. Incidentally, in recent times, it is quite widespread practice, when all relationships with tax authorities are delegated to special organizations. They require a little money. At the same time, all the issues discussed are solved quickly and, importantly, correctly.

It should also be noted that the zero declaration onUSN is given exclusively to the IFNS. As for legal entities, they are obliged to provide the necessary information to the bodies of the State Statistics, as well as to all known extrabudgetary funds. That is, in the FIU and FSS. As can be seen, individual entrepreneurs are in a slightly more advantageous position.

A lot of questions are raised by the zero declarationon UTII. The disputes between the Ministry of Finance and the Federal Tax Service continue. And if the tax inspection stands on the side of business and waits for zero declarations in the absence of activity, then, according to the Ministry of Finance, the provision of this reporting is not provided. So that.