How to create zero reporting. Submit a zero balance, reporting, declaration, usn, personal income tax
Immediately after registration, any enterprise and individual entrepreneur must organize and maintain records economic activity and submit reports on time. Even if, as such, entrepreneurial activity has not yet begun, "empty" reporting is needed. How to fill them in - read the article.
Reporting issue when not entrepreneurial activity, when it seems that there is nothing to report for, is not as elementary as it might seem at first glance. The work must be guided by the provisions of the Tax Code of the Russian Federation and data tax registers organizations.
In addition, people are misled by the terminology used by accountants and tax officials, namely the very common expressions - zero balance, report, calculation.
Do I need to submit ZERO reporting, declaration or zero balance for an individual entrepreneur, LLC in the Pension Fund of the Russian Federation or tax, located on the STS, UTII, OSNO
Regardless of, whether financial and economic activities are carried out or not. Operations are carried out on the current account and cash desk or not. Agreements are concluded or not. The taxpayer is obliged to report to the tax authorities and fill out "zero".
If there was no economic activity, there were no movements of funds on the current account and cash desk. The tax base there are no taxes, zero reporting is always prepared.
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Zero declaration according to the simplified tax system
Page 1 is filled with your data. In addition, you only need to select the object of taxation (income or income-expenses). As well as the tax rate, and fill in the OKATO code (for each region it has its own). And also enter the value of the BCF.
Leave the rest of the fields in the declaration equal to zero... At STS income-expenses in the declaration, you can show the expense. And postpone it to the next period.
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Instead of "zeroes", you can submit a single simplified declaration for the first quarter of 2019
Submit such a simplified declaration based on the results of the first quarter. (Appendix No. 1 to the Order of the Ministry of Finance dated 10.07.2007 No. 62n) those taxpayers who had no money flow in bank accounts and in the cash desk during the tax period. As well as objects of taxation for any of the taxes (clause 2).
Please note that you are not required to fill in exactly single declaration... If you wish, you can file zero returns for each of your taxes instead. Which require a report at the end of the first quarter.
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Zero declaration and reporting on UTII
The Ministry of Finance believes that the Declaration on UTII cannot be zero! It is always calculated in accordance with physical indicators. Even if there is no economic activity. And the Taxpayer is obliged to hand it over in due time. According to the Letter of the Ministry of Finance of Russia dated April 15, 2014 N 03-11-09 / 17087. Prior to deregistration as a taxpayer, the amount of the single tax is calculated for the relevant type of entrepreneurial activity based on the available physical indicators and basic profitability per month.
TAX believes that the Zero UTII can be passed !?
If the "imputed" activity was not carried out due to the lack of physical indicators (for example, due to termination of the lease). Then UTII for the idle period is zero. Accordingly, the taxpayer has the right to submit a "zero" return. This conclusion follows from the decision Arbitration court West Siberian District of August 17, 2016 No. F04-3635 / 2016.
Tax officials in the information message report. That the temporary suspension of activities taxed UTII does not exempt from the obligation to pay UTII. And submit a declaration for this period. At the same time, if the possession or use of the property necessary for this activity is terminated. Then there are no physical indicators for calculating UTII. In this case, the amount of UTII payable for the relevant tax period will be zero rubles.
MINISTRY OF FINANCE CONSIDERS
that until the company or entrepreneur starred in tax authority from the register as payers of UTII. They will remain so, with all the resulting responsibilities. Since the provisions do not provide for the possibility of filing zero declaration... The declaration can be submitted only with non-zero values of physical indicators and the amount of the single tax calculated to be paid to the budget. If the “imputed” activity is terminated, then it is necessary to deregister in accordance with the procedure established by the Tax Code of the Russian Federation. By submitting an application within five days. Moreover, violation of the deadline for filing an application will entail the need payment of UTII for the whole month. In which it was filed. Since the date of deregistration as a UTII payer in this case will be the last day of this month.
Such a concept as "temporary suspension of activities", in tax legislation no. And if the company, having ceased forever or for a certain period of time, the conduct of "imputed" activities. Not deregistered as a single tax payer. Then you need to understand the risk of negative consequences in the form of the continuing tax burden on UTII. In this case, the tax should be calculated based on the values of physical indicators for the last period. When there were such. For example, for last month quarter in which trade was carried out through a rented store. Otherwise, the tax may be additionally assessed based on the results of the audit.
Attention! If the "snooper" does not want to pay tax for the period of downtime. Then the only truly safe option remains.
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Zero declaration for the Unified agricultural tax
The title part of the declaration is filled in. The rest of the pages are filled with dashes.
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Zero Ledger of Income and Expenditure - KUDiR
Even with zero STS, an individual entrepreneur (or organization) must have a zero ledger of income and expenses. You do not need to certify it from the tax office since 2013.
Zero declarations to the FIU, TAX and FSS ("injuries")
Zero reporting of SZV-M to the Pension Fund of the Russian Federation monthly reporting
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Zero reporting 2-NDFL
Performance "zero" certificate in the form 2-NDFL not provided. In case of a request from the tax office, write a letter in which you state the reason for the non-accrual wages... They can also request a certificate from the bank that there were no movements in the accounts.
Note: This is not possible for a running company.
Zero declaration 3-NDFL
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Zero declaration for individual entrepreneurs and Organizations on OSNO
Zero VAT return
You only need to complete page 1 and page 2 of the VAT return. The checkpoint code is only for organizations, for individual entrepreneurs - dashes.
Tax period (code): 21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter (upon liquidation - 51-I, 54-II, 55-III, 56-IV quarter) OKATO codes for each region is your own, enter your OKATO. KBK VAT is the same for everyone.
Deadlines for submitting a zero VAT return, Q1 - until 20.04, II quarter - until 20.07, III quarter - until 20.10, IV quarter. - until 20.01
There are no penalties for submitting a zero declaration, zero VAT report. For the provision not on time - 1000 rubles.
Zero declaration Income tax
Note: Organizations and individual entrepreneurs for lease on OSNO
Fill in only the Title Page, Section 1 (1.1, 1.2) and Sheet 02. Taxpayers who do not calculate monthly advance payments of corporate income tax, Subsection 1.2 of Section 1 (page 3) do not submit.
At the place of location (registration) (code): 213 - at the place of registration of the largest taxpayer; 214 - by location Russian organization; 221 - by location a separate subdivision a Russian organization with a separate balance sheet; 245 - at the place of registration with the tax authority foreign organization; 281 - at the location of the object real estate(in relation to which a separate procedure for calculating and paying tax has been established).
OKATO codes for each region are different, enter your OKATO.
Reorganization form, liquidation (code): for transformation - "1", for merger - "2", for division - "3", for affiliation - "4", for division with simultaneous attachment - "5" or a dash.
Deadlines for submitting the zero income tax return for the 1st quarter. - until 28.04, II quarter - until 28.07, III quarter. - until 28.10, IV quarter. - until 28.03
Tax period (code) (cumulative): 21 - I quarter, 31 - Half year, 33 - 9 months, 34 - Year. Upon liquidation - 50.
There are no penalties for submitting a zero declaration, zero income tax report. For the provision not on time - 1000 rubles.
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Financial statements: Zero balance sheet and income statement
Note: Lease by Organizations. Individual entrepreneurs do not rent.
Have commercial organizations balance cannot be empty in principle, due to the authorized capital. Look at the charter, what is the size of your authorized capital. For example - 10,000 rubles, this is the minimum possible Criminal Code under the law.
In the liabilities of the balance sheet in lines 1310 (authorized capital), 1300 (total for section III) and 1700 (Balance) in the sample, we put 10 (in the balance data in thousands of rubles).
In the asset of the balance, you can put either materials on the same amount, then we put the number 10 in lines 1210 (Inventories), 1200 (Total for section II) and 1600 (Balance). Or, on line 1250 (Cash), as well as put 10 on lines 1200 (Total for Section II) and 1600 (Balance).
Terms of delivery of "zero balance" I quarter. - until 30.04, II quarter - until 30.07, III quarter. - until 30.10, IV quarter (annual) - until 30.03
Penalties for providing zero balance (report) are not provided, commercial organizations cannot have a completely empty balance sheet because of the authorized capital. For the provision not on time - 200 rubles.
For SP concepts zero balance- does not exist, since the preparation of the balance sheet, including the zero balance, is a statutory obligation only for organizations. Accordingly, individual entrepreneurs are handed over, in the absence of entrepreneurial activity, only zero reporting on taxes and fees. Accounting statements and, of course, the so-called "zero balances" entrepreneurs do not surrender!
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Zero certificate of the average headcount
Note: For lease by Organizations
Information on the average number of employees is presented in the form "Information on the average number of employees for the past calendar year" (form code for KND 1180011), approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174. If you don't have workers. Then put ZERO in the corresponding line. And hand it over to the tax office.
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Unified (simplified) tax return
Note: For lease by organizations and individual entrepreneurs instead of filing returns for other taxes.
Concepts zero balance and zero reporting directly comes into contact with such a form of tax reporting as a single (simplified) tax declaration. At present, when drawing up a single (simplified) declaration, one should be guided by the form and procedure approved by order of the Ministry of Finance dated 10.07.2007 No. 62n.
When can you submit a simplified tax return?
- on paper (for example, through an authorized representative of the organization or);
- v in electronic format through telecommunication communication channels. If the average number of employees for the previous year (in newly created or reorganized organizations - for the month of creation or reorganization) exceeds 100 people, then in the current year it is possible to submit declarations only in this way. This also applies to organizations that are classified as the largest taxpayers. They must pass tax reporting(including annual declarations) in electronic form via telecommunication channels in interregional inspections by the largest taxpayers.
Free download:
- an example of filling out a single (simplified) declaration in the .xls format
- an example of filling out a single (simplified) declaration in .pdf format
- Download an empty form and rules for filling out a single (simplified) KNVD declaration 1151085 without a frame
Can the tax office require an organization to submit a single (simplified) tax return instead of zero tax returns for each tax?
No, he can not. There are a number of restrictions for the application of a single (simplified) tax return, which are established by paragraph 2 of Article 80 Tax Code RF. At the time of reporting, only the organization itself knows whether all these restrictions are met or not. Therefore, she decides whether to submit the declaration in a single (simplified) form or not. After all, if then the tax inspectorate comes with a check and discovers that the organization did not have the right to report on a single (simplified) form, its declarations under the Tax Code of the Russian Federation.
Thus, the application of a single (simplified) tax return - it is a right, not an obligation of the organization... That is, organizations can submit instead of her "zero" declarations for each of the taxes.
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A single simplified declaration for an individual entrepreneur will not replace 3-NDFL
An individual entrepreneur located on common system taxation and does not have income from entrepreneurial activity, cannot submit a single (simplified) declaration.
According to the definition of the Constitutional Court of the Russian Federation of July 11, 2006 N 265-O, the obligations of an individual entrepreneur arising from his status include the obligation to submit a personal income tax return, which is not dependent on the results of entrepreneurial activity, that is, on the fact of receiving income in the corresponding tax period.
There is a table of reporting of declarations when they are submitted only in electronic form on the Internet.
Accountant's calendar. Due dates for taxes, declarations, balance sheets, accounting statements for 2019, 1 quarter, half a year, 9 months.
There is a table with a list of individual entrepreneurs' reporting and the timing of their submission to the IFTS, PF RF, FSS in 2019
Z Registered enterprises, including LLCs, quite often do not actually function. Regardless of the reasons for business downtime (start-up, change of founders, implementation of an optimization scheme, financial difficulties) the firm must be accountable. For such cases, zero reporting to the IFTS and off-budget funds is provided.
Documentation in the form of "zeroes" indicates the absence of economic activity and income, that is, it is a confirmation of the legality of non-payment of taxes and other mandatory contributions... The specialists of the fiscal authorities meticulously analyze zero reporting, because it can be regarded as an attempt to evade tax obligations. Therefore, the reports should not contain errors and even more violations.
How to submit zero reporting to the tax office
The list and forms of documents depend on the applied taxation system. To correctly draw up zero reporting, you need special knowledge and experience, but in a non-working company full-time accountant often not. In this case, it is optimal to use the services of an outsourcing company - one-time or periodically. When preparing documentation on your own, it is important to delve into the issue, since errors and violations of deadlines are fraught with penalties.
OSNO - general taxation system. You need to submit zero balance sheet, income tax and VAT declarations. Profit and VAT can be replaced with a single simplified tax return subject to the following conditions - in the reporting period there were no movements in cash and current accounts, there are no taxable items on the balance sheet. The zero balance sheet must be submitted by March 31 of the year following the calculated one (in this case, the balance is only called zero, at least the document contains information about the authorized capital of the Company). Declarations are submitted on a quarterly basis - for profit by the 28th day, for VAT by the 25th day, uniform by the 20th day of the month following the reporting quarter.
STS - simplified taxation system. Here, zero reporting to the IFTS is submitted in the form of a declaration according to the simplified tax system, the form is selected according to the applicable tax model - "income" or "income minus expenses". In both cases, it is filled title page and section 1. The organization is obliged to pass the "zero simplified form" by March 31, registration is allowed in both electronic and paper form.
UTII - single tax on imputed income. For organizations in this special mode, zeroes are "banned". If there is no activity, it is necessary to pay tax on a quarterly basis or liquidate the company. To free myself from tax payment for a quarter, it is necessary to deregister in a timely manner with the Federal Tax Service Inspectorate.
How to submit zero reporting of LLC to off-budget funds
FSS. To the Fund social insurance zero reports are submitted in the 4-FSS form (employer's contributions for insurance against occupational diseases and industrial injuries). It is now necessary to report on other insurance premiums, for example, for child care or disability, to the Federal Tax Service Inspectorate. Documentation is submitted on a quarterly basis - for paper reporting by the 20th day, for electronic documentation by the 25th day of the month following the reporting quarter.
FIU. Form RSV-1 v Pension Fund canceled, instead of it, the IFTS must submit a calculation for insurance premiums KND 1151111 (all insurance payments, except for payments for industrial injuries - these data are submitted to the FSS). The FIU requires monthly reports in the SZV-M form (information on insured persons). Not here at all monetary indicators are indicated insurance numbers and personnel tax number. Completion date - up to the 15th day of each month.
Reporting formats are the same for both extrabudgetary funds... With an average headcount of more than 25 people, documents are submitted electronically. If there are 25 or fewer employees, you can choose electronic or paper format.
A responsibility
Everyone is interested in how to submit zero reporting to LLC without violations. Everything is simple here - draw up documentation in accordance with the legislation, take into account innovations and strictly adhere to the deadlines.
For late submission of zeros, each instance assigns fines. In the IFTS - 1000 rubles for each annual declaration. In the Pension Fund and the Social Insurance Fund - 1000 rubles each. Additionally, a fine may be imposed on an official in the amount of 300–500 rubles. The sums are small, but it is cheaper and safer to spend this money on paying for professional accounting outsourcing.
Contact RosCo - we will competently prepare zero reporting for LLCs of any field of activity, submit documents on time, advise on the issue of interest.
Despite the fact that an individual entrepreneur is not a legal entity, he is also obliged to submit reports on the conduct of his activities. All documents must be submitted within the legal deadline. The reporting is done once a quarter.
To which controlling structures do you need to report:
- Tax service.
- Russian Pension Fund.
- Social Insurance Fund.
- Statistical bodies.
Exception
Once a year, individual entrepreneurs who use the simplified taxation system and do not have employees submit reports.
When does the reporting obligation arise?
All SP that have passed state registration, automatically become burdened to provide reports on their activities. In the event that there is no real case yet, the entrepreneur must still submit everything to the inspecting authorities. necessary information... The so-called "zero declarations" and "zero reports". Even if a year has passed after the registration of the individual entrepreneur, and no transactions were made with the account and the businessman did not make a profit.
What is a zero report?
It is necessary to distinguish between the types of zero reports (BUT):
- BUT with a common taxation system;
- BUT at simplified system taxation;
- BUT with a single tax on temporary income;
- BUT with a single tax on temporary income + with a simplified taxation system.
A null report is such if:
- for the past period, not a single transaction was made with the current account;
- the business owner did not draw up and did not present acts, invoices, checks, invoices;
- had to stop for a while the activity of the enterprise due to any circumstances.
Compilation rules
The zero balance must be filled out correctly. Any report is a complex structure that takes several pages. In the columns you need to enter the registration data of the organization, the percentage of taxes, codes, etc.
Fill out the papers slowly and carefully. Even minor errors and clerical errors will not pass by the inspection authorities. You will have to explain yourself to the tax office and pay interest. In case of gross violations, they can also close the account and liquidate the company. It is advisable to track changes in legislation and study new rules for filling out reporting forms.
Period for providing zero IP reports
The terms and volume of submission of zero reports are identical to the terms and amount of submission of non-zero reports.
Let's explain on example of STS... The preparation of a zero report under the simplified taxation system occurs, as noted, once a year. Individual entrepreneur it is necessary to submit it by the end of April of the following reporting year. That is, the reporting for 2015 must be submitted by April 30, 2016.
The so-called "average number" is submitted to the tax service every year until January 20.
Individual entrepreneurs who work under the simplified taxation system are exempted from drawing up documentation for the FIU. However, the obligation to fulfill insurance premiums nobody canceled.
Important
To make it easier for yourself the procedure of paperwork in reporting period, we must not forget about the significant detail. All documents are drawn up in 2 copies. One of them keeps the SP. This option must be stamped with the tax service. If you send reports by mail, then be sure to keep the receipt of sending, as well as an inventory of the valuable letter with a postage stamped on it.
Sanctions
If the zero report is not submitted on time, then the regulatory authorities can impose a system of fines on the individual entrepreneur. If the delay is significant, then the organization's current account may be closed altogether. Among the sanctions that can be applied to individual entrepreneurs violating the law, there is something harsher. This is deletion from the list of registered companies. Therefore, it is necessary to submit all papers on time. Don't make yourself unnecessary trouble.
Considering all the complexity of the accounting process for an individual entrepreneur, you can ask for help from our specialists who will advise you on all issues of interest, as well as provide all possible assistance in your affairs.
The company is registered, but there is no turnover? Despite this, you still have to submit reports to the regulatory authorities. Which zero reports to submit depends on the taxation system. The reporting periods, standard and zero, are the same.
It so happens that newcomers to the market do not conduct business for the first time. That is, the company is registered, but there is no turnover. Despite this, such a company will still have to submit reports to the regulatory authorities. Reports that do not contain value indicators are called null reports.
Which zero reports to submit depends on the taxation system. The reporting periods, standard and zero, are the same.
Zero reporting of LLC on OSNO
Being on general regime, companies are required to submit a number of declarations: for VAT, profits, property. In addition, you need to submit forms 4-FSS, SZV-M, SZV-STAZH, calculation of insurance premiums, 6-NDFL and 2-NDFL. Financial statements are submitted once a year.
There is a lot of reporting, but some reporting, in principle, cannot be zero. For example, there cannot be zero SZV-M. This type of report is submitted to insured persons regardless of payments. If the company did not have activities, and therefore no payments to employees, it will still have to be submitted SZV-M.
The balance cannot be zero either; it will at least contain the amount of the authorized capital.
The situation is different with declarations. Zero is acceptable for all types. Usually, only the title page is filled in in the zero declaration, and the cells in the remaining sections are crossed out.
Forms 6-NDFL and 2-NDFL are submitted by tax agents. LLC becomes tax agent only at the time of payment of income to the employee. If there were no payments, the LLC is not an agent. Therefore, in the absence of activity in the company, 6-NDFL and 2-NDFL can not be taken.
If during the reporting period there are no turnovers in the bank and cash desk, and there is no object of taxation, the LLC has the right to submit a single (simplified) declaration. This type of report replaces declarations for several taxes at once. At its core, a simplified declaration is zero, since it does not contain tax amounts.
Zero reporting of LLC on special mode
LLCs on special modes are exempted from a number of taxes. They do not need to file a VAT or profit declaration.
LLC on the simplified tax system report their income and expenses tax office in the declaration according to the simplified tax system. If the activity was not carried out, you need to submit a zero declaration for the simplified tax system. The deadline for filing a zero is until March 31. Zero reporting 2018 is sent to the Federal Tax Service by 31.03.2019.
Also, simplified persons must submit zero reports in the 4-FSS form and the calculation of insurance premiums if there were no payments.
LLC on UTII submit an imputed tax return. Companies pay tax regardless of whether the business was in progress or not. Therefore, even in the absence of activity, it is impossible to submit a zero declaration for UTII.
A responsibility
Submission of zero reporting is mandatory in most cases. If you do not submit a zero report, the company will be fined for each type of non-submitted report. The fine for LLC will be 1,000 rubles. In addition, the official will be fined 300-500 rubles.
Zero reporting not submitted on time can lead to the blocking of the company's current account.
FTS or foundations can request an explanatory letter from the LLC. In it, the company must explain why the activity is not being carried out.
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Inspection authorities usually do not require additional documents to confirm zero reporting with zero activity. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes the inspecting authorities can contact the bank in which the company's current account is located and request a statement of the movement Money... All the necessary information will be obtained from it.
In addition, the FTS has the right to block the company's current account if the reports are not submitted within 10 days after the deadline... The Pension Fund will also fine the organization for the delay in reporting, but in the amount of 100 rubles, and if the calculations are not submitted for more than 181 days, then by 1000 rubles. In the absence of entrepreneurial activity during tax period: there is no cash flow on the current account and on the cash desk of the organization, there are no other tax liabilities, zero reporting is submitted. The composition of zero reporting may differ depending on the type of taxation system of the company and the reporting period.
The composition of zero reporting with zero activity is as follows
VAT declaration - must be submitted quarterly by the 20th day following the end of the tax period.
- Income tax declaration - must be submitted quarterly by the 28th day following the end of the tax period.
- Property tax declaration - must be submitted quarterly by the 30th day following the end of the tax period.
- Reporting to the FSS - is submitted quarterly by the 15th day following the end of the tax period.
- Reporting to the Pension Fund of the Russian Federation - is submitted quarterly by the 15th day of the second month following the end of the tax period.
- Financial statements are submitted once a year until March 31.
In the absence of cash flows and the occurrence of taxable items, you can fill out a single simplified declaration, which will replace reports on income tax and VAT. You need to send it to the Federal Tax Service before the 20th after the end of the quarter. Individual entrepreneurs who do not have employees do not submit reports to funds. For firms and entrepreneurs with employees, a zero declaration under a simplified system is submitted to the STS (once a year until March 31 - for firms and until April 30 - for individual entrepreneurs) and settlements with the Pension Fund of the Russian Federation and the FSS. The submission dates are the same. By the way, you can also fill out a single simplified declaration form.
It is important that the tax office does not accept empty imputed tax reports (UTII). On UTII, the calculation of tax does not depend on the income received and the expenses incurred. Even if the activity was not carried out, and the taxpayer was not deregistered, he is obliged to pay tax and draw up reports. The deadline for sending the report is the 20th day of the month following the end of the quarter. Accounting reporting and reporting to funds will be zero. Another important point: when drawing up financial statements, you also cannot leave the balance columns empty. The organization has authorized capital, possibly, cash on the account or in the cash desk, some kind of property. With absence business transactions during the reporting period, these figures should be reflected in the financial statements.
What will happen if you do not submit zero reporting
If the taxpayer does not report on time, he will be fined. Zero reporting is no exception. Failure to submit reports will result in sanctions tax office in the form of monetary penalties:
1. from the organization 1000 rubles;
2. from officials from 300 to 500 rubles.
Penalties are charged for each failed calculation or declaration
You will have to pay to the tax office, the Pension Fund, and the Social Insurance Fund. For example, the minimum fine for any non-submitted declaration is 1,000 rubles, and no matter how delayed you are, one day or a month, you will have to pay a fine.
Even if you have paid the fine, reports must be submitted in full.
In addition, the FTS has the right to block the company's current account if the reports are not submitted within 10 days after the deadline. The Pension Fund will also fine the organization for the delay in reporting, but in the amount of 100 rubles, and if the calculations are not submitted for more than 181 days, then by 1000 rubles.
Do I need to confirm the right to zero reporting
Usually, inspection bodies do not require additional documents to confirm zero reporting. But in some cases, they are asked to attach a letter stating that during the reporting period the organization did not receive income and did not conduct activities. Also, sometimes the inspecting authorities can contact the bank where the company's current account is located and request a statement of the cash flow. All the necessary information will be obtained from it.
Can a director not receive a salary
Since contributions to funds are calculated from wages, the question arises: the company is registered, it has one director, but there is no salary? Many organizations in which the founder is the director, in the absence of activity, do not pay salaries.
If there are claims from the regulatory authorities, you can refer to the letter of the Ministry of Finance dated 09/07/2009 No. 03-04-07-02 / 13, which says that if an employment contract is not concluded with the director, then the responsibilities for calculating wages no fee arises. According to Art. 273 of the Labor Code of the Russian Federation, the sole founder cannot conclude an employment contract with himself. Subsequent payments subject to profit will be treated as dividends.