Fill in the zero declaration on un. How to fill out a zero tax return for a company
All organizations and individual entrepreneurs submit tax reports annually, regardless of whether financial and economic activities were carried out in the reporting period or not.
As such, the concept of zero reporting does not exist. This name is used by tax inspectors and accountants. According to the simplified tax system, “Nulevka” is given by companies and entrepreneurs who, for whatever reason, had no income and, as a result, the calculated tax is zero.
It is important to consider the following nuances:
- If the amount of fixed insurance premiums for an individual entrepreneur is greater than or equal to the amount of tax, then the entrepreneur can provide "zero" under the simplified tax system. But if he has a staff of employees, it will not work to reduce the tax base by more than 50% of the amount of contributions.
- LLC in this case cannot submit a zero declaration, because in the absence of employees there is still a director (owner of the organization). Maximum - similarly reduce the tax base by 50% due to insurance premiums.
- If a company or an individual entrepreneur with an object of taxation “income minus expenses” carried out financial and economic activities and received income, but a significant loss was formed at the end of the reporting year, they also cannot generate zero reporting. Which is understandable, because there is a certain minimum tax threshold (1%), which is paid on the "simplification" in this case.
Deadlines and possible sanctions
Zero declaration on the simplified tax system is provided annually at the end of the reporting period:
- for individual entrepreneurs - until April 30 or the beginning of May, depending on the weekend;
- for LLC - until March 31.
Organizations and individual entrepreneurs upon liquidation must provide a form for an incomplete reporting period. The term in this case is no later than the 25th day of the monthfollowing the one in which the activity was terminated.
There are no advance payments for zero profit. Penalties for errors in the report are not provided. The only fine is 1000 rubles for violation of the deadlines.
Procedure for filling out a zero declaration
Since there are no calculations in "null", its preparation does not provide for special difficulties. Used declaration form according to KND 1152017.
The form is filled in a certain sequence:
Page | Content |
---|---|
Page 001. Title Page |
|
Page 002. Section 1.1 (in the case of STS “income”) or section 1.2 (in the case of “income minus expenses”) |
|
Page 003. Section 2.1.1 (in case the object of taxation is income) or section 2.2 (in case “income minus expenses” is used). |
|
On page 2 and 3, the checkpoint / TIN of the enterprise is duplicated. The reliability of these data is confirmed by the signature of the general director of the company or individual entrepreneur with the initials, the date of the report and the seal on the front page.
Every year, all enterprises and individual entrepreneurs submit tax reports. This obligation remains even if income for the reporting period has not been received. It is necessary to report to the Federal Tax Service Inspectorate, ignoring the obligation to submit reports on time will result in penalties.
We will figure out how to fill out the “zero” declaration on the simplified tax system yourself. Let's talk about the intricacies of design and the requirements for it.
Basic filling requirements
The lack of performance results greatly simplifies the preparation of a "zero" declaration ", no calculations are necessary. All that is required is to carefully fill in the established form with all the necessary information and details.
For information: to fill out the zero declaration, the standard form for the simplified tax system is used.
General rules for filling out the form:
- the title page must be completed by all without exception IP and LLC;
- each cell corresponds to only one character - a digit or letter;
- in the absence of information, a dash is put in the cell;
- sections 1.1 and 2.1 are intended for entering information by enterprises operating in the “Revenue” mode;
- sections 1.2 and 2.2 draw up companies and entrepreneurs in the simplified tax system according to the formula “Income minus expenses”;
- the first and second sections begin with the code of the object of taxation: figure 1 corresponds to the object "Revenues", figure 2 - "Revenues minus costs";
- the page numbering is end-to-end; numbers are put in the “Page” fields located at the top of each sheet.
Cover page design
Consider how to correctly fill out a zero declaration on the example of reporting IP Gartunova M.N.
We begin to fill in from the top of the first page, entering the necessary information in each field.
Field name | Information |
---|---|
The information from the registration documents issued for the opening of the IP or company is entered |
|
Adjustment number | Designation 0 - upon submission of the form for the year, 1 - upon delivery of the amended declaration, 2, 3, etc. - with subsequent adjustments |
Taxable period | 34 - upon delivery of annual reports, 50 - upon change of tax regime, reorganization or any other changes in the status of the enterprise, or its closure before the end of the year |
Reporting year | Period for which work information is presented |
Tax authority code | The first four digits of the TIN, or indicated in the registration documents. In the presented example, 7404 |
At the location of the account | 120 - for individual entrepreneurs, 210 - for companies. If there was a reorganization of the enterprise, then the code is 215 |
Taxpayer | Company name or full name IP |
OKVED activity type code | It is affixed from the extract of the Unified State Register of Legal Entities (for LLC) or EGRIP (for IE) |
Reorganization Form | They are filled only by reorganized or restructured enterprises, as well as those subject to liquidation. The codes used (from 0 to 6) indicate the degree of change in the status of the organization. For IP, these fields are not relevant. |
TIN / KPP of the reorganized enterprise |
|
Contact telephone number | The current telephone number is entered |
On ... pages | The number of pages of the submitted form, usually 3 sheets |
With the application of supporting documents or their copies | The number of sheets of documentary applications confirming this or that information. In the absence of applications - dashes. |
Important: The right part is filled out by an employee of the tax authority; it is not required to fill out it on your own; otherwise, when the reports are submitted, it will be returned as incorrectly completed.
In this block, in our example, only the signature of the entrepreneur and the date of the preparation of the form are put. An individual entrepreneur who filed a declaration has the right not to enter a full name, but only to confirm the data with a signature.
This is the end of the title page. Further, for enterprises of different tax regimes, different form sheets are drawn up.
A sample of filling in the declaration of the simplified tax system, the taxable base “Income”
Individual entrepreneurs and LLC in the "Revenue" mode fill out sections 1.1, 2.1. Consider the design of section 1.1 on the example of IP Gartunov. At the top of the sheet, enter the TIN / PPC and number the page.
Let's look at the table:
All other cells are crossed out.
Section 2.1 begins with the TIN / KPP and sheet number.
In our example, the IP works without a hired staff, so sign 2 is set in field 102.
Sample of filling in the declaration of the simplified tax system, the tax base "Income, minus expenses"
Consider the procedure for reporting on the example of Absolut LLC.
We list the differences in filling in the fields of the title page: the code "at the location of registration" - 210, in the field "Reliability of the specified information" is entered the name of the director of the LLC. Next, go to section 1.2.
Section 1.2 begins by filling out the TIN / PPC and sheet number. Here, as in section 1.1, a code is entered in field 001, indicating the applicable special mode - 2.
In field 010 - OKTMO code, which may not be repeated in fields 030, 060, 090, if the place of residence of the individual entrepreneur or the address of the company has not changed. This section is signed and dated.
In section 2.2, the main fields to be filled in are line 201, where the code denoting the tax regime - 2, and also lines 260-263 are put down. In them, in accordance with the periods, the interest rate of tax is affixed.
In all other cells of the “zero” form, dashes are put down.
The new reporting form for the simplified tax system contains an additional reference 3rd section, introduced in 2015 for payers who, during 2014, received income in any form (value or in kind) for services in the form of charitable activities or earmarked funding and earmarked income. But among entrepreneurs and organizations in a simplified mode, such receipts are a rare occurrence, and if such operations have not been carried out, this section is not filled out.
Ways to file declarations with the IFTS
You can submit a form to the IFTS:
- on paper in person by the head or through an authorized person upon presentation of a power of attorney, in 2 copies. One remains with the inspector, the second with the mark of IFTS is returned to the payer;
- by post with a mandatory list of investments, which together with the receipt is a confirmation of the return of the declaration;
- using electronic services or the website of the Federal Tax Service.
By the order of the Federal Tax Service of Russia in the middle of 2014, a new tax return form for the simplified tax system was approved (order No. MMV-7-3 / 352). It is on this form that you need to report on the results of 2015. The deadline for submitting reports for organizations applying simplification is the last day of the first quarter of 2016, and for individuals - the first working day of May 2016, since April 30 falls on a day off.
The declaration is presented in any of three ways, namely:
- personally;
- postal service;
- telecommunication networks.
Some organizations have a direct obligation to file a tax return online, but simplists do not have this obligation, since the number of employees in these companies cannot exceed 100 people.
The new declaration has special sections that need to be filled out depending on the object of taxation. There is also a section for organizations receiving funds in the form of targeted funding or charitable contributions. It is only necessary to submit the completed sheets to the tax office, that is, if you did not complete a section, then you do not need to submit it to the inspectors. By the way, by the way, this is clearly stated only for the third section of the declaration.
Individual entrepreneurs who use the simplified tax system and received a concession from the regional authorities in the form of tax holidays often think that since they do not pay tax, they should not submit reports. This is not true! Reporting should pass everythingand tax holidays do not exempt from tax at all, but only allow it to be applied at a rate of 0 percent. Below we provide instructions for filling out a tax return for “simplification”, and at the end of the article there will be a link to the form (declaration form), and you can also download a free sample.
General rules when filling out the declaration
On each sheet of the declaration on the simplified tax system for 2015, the taxpayer TIN must be indicated. Legal entities must also register their checkpoint. Both that, and another it is possible to take from the notification on registration of the taxpayer received in the tax office.
1. In the "Correction Number" field, specify the value "0—".
2. In the field "Tax period" - the code of the tax period for which you submit reports. So, if the declaration is submitted at the end of the year, then the value of the code will be “34”, but if you fill out the statements during the reorganization of the enterprise, “50”. Precisely determine the code in a particular situation will help order number MMV-7-3 / 352.
3. In the field "Reporting year" the actual year for which reporting is submitted is indicated.
4. In the field "Taxpayer" the legal entity must indicate its full name. It must coincide with the name indicated in the constituent documents. IP in this field affixes his last name, first name and patronymic. There should not be any abbreviations, the information must correspond to the passport data.
5. In the field "Code of the type of economic activity according to the OKVED classifier", enter the appropriate code. It is registered in the extract from the Unified State Register of Legal Entities (for IP, from the USRIP). You can get an extract in your tax office or on the website of the tax service. You can also find out the code itself from the classifier. If an organization applies several taxation regimes at once, then the code should be indicated only for those types of activities for which a simplified tax is paid.
Rules for filling sections 2.1 and 2.2
Sections 2.1 and 2.2 are filled out depending on the chosen object of taxation. Accordingly, it is most convenient to fill them first.
Section 2.1
It is filled out by organizations and individual entrepreneurs paying tax on income only. In this section you must specify all payments or income that are not taken into account for tax purposes. Consider the procedure for filling in individual lines of a section:
1. Line 102
If there are payments to employees in the organization or the individual entrepreneur, the number 1 is put in this line, if the individual does not have such payments, the number 2 is put.
2. Lines 110-113
Designed to indicate the total amount of income for reporting periods. Recall that such periods for simplists are quarters and a year. Amounts are calculated on an accrual basis.
3. Lines 130-133
Here, also, on an accrual basis, you need to indicate the amount of advances for each reporting period, as well as the total tax amount calculated for the year. Insurance premiums should not be taken into account.
4. Lines 104-143
These lines indicate the amount of contributions for compulsory insurance, as well as the size of payments on sheets of temporary disability, for which you reduced the tax.
Section 2.2
This section is filled out only by those taxpayers who calculate tax on income reduced by expenses.
Consider the procedure for filling in individual lines of a section:
1. Lines 210-213
This includes the amount of income for the reporting periods. As always cumulative.
2. Lines 220-223
According to the same principle, it is necessary to indicate the amount of expenses.
3. Line 230
Here, the amount of loss incurred (or part thereof) for previous tax periods is recorded.
4. Lines 240-243
Designed to make a tax base for each period. You can calculate it by calculating the difference between income and expenses. Remember to consider the amount shown on line 230. It is deducted from the total amount for the year.
5. Lines 250-253
Fill in if a negative number is obtained when calculating the difference between income and expenses.
6. Lines 260-263
This is where the tax rates that apply in each particular period are set out. In general, the rate is 115 percent, but it can be reduced by regional regulatory acts.
7. Lines 270-273
Needed to reflect down payments. They will be equal to the product of the numbers indicated in lines 240-243 and the rates prescribed in lines 260-263.
8. Line 280
The minimum tax amount should be indicated here. For STS, it is calculated by multiplying the income received by 1 percent. If, based on the results of your calculations, the tax payable is less than this amount, then you will have to pay the minimum tax.
Rules for completing section 3
If your organization has not received targeted funding for the reporting period, then you can safely skip this section. If any targeted funds were transferred to you, then you will have to fill it out. By the way, such financing does not include subsidies provided by autonomous institutions. For an exact definition of the types of financing, you can refer to the Tax Code (Article 251).
In this section it is necessary to indicate the amount of subsidies that were not used in the previous year and for which the period of use has not yet expired.
In section 3, respectively, the columns also indicate the following information:
1. Type code of the transferred funds. It can be determined in accordance with Appendix 5 to the reporting procedure.
2. Date of receipt of property or funds.
3. The amount of funds received, the period of use of which has not yet expired, and also which do not have a period of use.
The remaining columns provide information on the amounts that were transferred to the organization in the reporting year. So, the second and fifth columns are filled in by those who received financing with a fixed period of use, and the seventh column indicates the funds that were spent not in accordance with the intended goals. Property is stated at market value.
Rules for filling sections 1.1 and 1.2
These sections are very easy to fill in according to the indicators already specified in section 2.1 or 2.2. Here you need to reflect the amounts calculated amounts of advance payments and tax. Similarly to sections 2.1 and 2.2, sections 1.1 and 1.2 are filled out depending on the object of taxation.
Consider the procedure for filling in the individual lines of section 1.1:
1. Lines 010, 030, 060, 090
OKTMO code must be entered here. If for the entire tax period the location of the organization or the place of residence of the individual entrepreneur has not changed, only 010 is filled out.
2. Line 020
This is the amount of the advance payment for the first quarter.
3. Line 040
The amount of the advance payment for the half year reduced by the number indicated on line 020 is indicated. If, as a result of subtraction, you get a number with a minus sign, then this difference must be indicated on line 050.
4. Line 070
Here, similar to the previous situation, an advance payment for 9 months is indicated.
5. Line 080
It is filled in if the difference is negative and the advance payment will need to be reduced.
The lines 100 and 110 are filled in the same way.
Section 1.2.
Section 1.2 is filled in by those organizations and entrepreneurs who chose income reduced by the amount of expenses as the object of taxation.
The rules for completing Section 1.2 are consistent with the above rules for Section 1.1. The only difference is line 120, in which you need to calculate the minimum tax amount for the year.
On our site using an online calculator.
Good day! When I was just starting a year ago to write articles on my own, the first thing I did was try to cover all the topics on tax systems.
But recently in my group in contact “ Business Secrets for a Beginner ”Came the question of tax simplified tax system and maybe you won’t believe it, but I myself was surprised that I had lost sight of this issue.
And in order to make up for this misunderstanding, topic of today's article 0 (zero) declaration on the simplified tax system in 2015-2016. This topic is especially relevant at the moment, since now the USN declarations for 2015 are just being submitted.
What is a simplified tax system declaration?
There is no concept of the simplified tax system of the simplified tax system in the legislation. This expression can be said slang and used by his accountant and sometimes tax.
The USN zero declaration is surrendered if for some reason the entrepreneur or organization did not have income and as a result (since it is paid on income) the tax amount in this case is \u003d 0 (though there are exceptions).
What does the simplified tax system look like
Zero tax declaration of the simplified tax system is nothing but, only in calculations in which the amount of tax payable is equal to \u003d 0.
When is the USN Zero Declaration
Let's look at situations in which it may be necessary to submit a zero USN declaration and here I will share them for IP and LLC:
When the zero tax return for USI is delivered
- FE on STS Income 6%. In the absence of business activities and as a result of generating income, that is, the tax base from which 6% tax should be paid;
- With a decrease in STS Income of 6%.If an individual entrepreneur on a simplified tax system has income: there was a small income and there were no employees, then the legislation allows him to reduce the tax on the simplified tax system by 100% of the contributions paid for himself. In a situation where the amount is equal to or greater than the amount of tax that must be paid to the state. In this situation, the individual entrepreneur submits a zero USN declaration (this applies to exceptions, because there was income). It should be noted right away that if there are employees, it is possible to reduce the STS tax by no more than 50% of the tax amount and there can be no question of any zero return;
- SP on STS Income minus expenses 15%. If there was no activity, or was conducted, but there were no cash receipts, then there is no tax base and the individual entrepreneur also submits a USN zero return.
In a situation when an individual entrepreneur on a simplified income tax system, minus expenses, 15% operated and received income, but at the end of the year he received a loss and the tax base is also 0, he cannot submit a zero tax return. The reason for this is very simple, there is the so-called one that is paid on the USN15%, the minimum tax is 1% of the total turnover of the entrepreneur for the reporting period.
When the zero tax return for USN is submitted
- LLC on the STS Income 6%. Zero declaration is submitted if there was no activity or activity was carried out, but there was no income. As it is clear, there is no tax base and there is no reason to pay tax;
- LLC on STS Income minus expenses 15%.If the organization did not have any income, that is, the receipt of money for the reporting period, then the USN zero declaration is also submitted. And here there will be no minimum tax on the simplified tax system of 1%, since the amount of income is 0 and therefore the minimum tax on the simplified tax system is also 0.
There are no other situations for organizations to submit zero reporting under the simplified tax system. If we consider the option as an individual entrepreneur on STS Revenues of 6% (with a tax reduction of 100% of fixed contributions), then since the organization initially has employees (the director is also an employee), the tax amount can be reduced by no more than 50% of the size of the tax itself, so that with zero declaration in this case is a bummer.
Regarding the situation of LLC USN Income minus expenses 15%, upon receipt of income during the reporting period, but following the results of a loss, the same minimum tax amount of USN 1% is paid.
How to fill out a zero declaration USN
I wanted to lay out a completed sample of the USN zero declaration, prepared it a little over a year ago for my old site, but I accidentally caught a virus that encrypted all documents and I had to restore it all again, but I have not yet prepared the USN zero declaration.
Because of this, I honestly say, I initially tried to find a ready-made sample for filling out the USN zero declaration on sites on the same topic. Spent 40 minutes and reached the 100 site, I wanted to swear ... well, really a garbage dump, not the Internet, when they already put things in order and clean out this garbage. Half of the sites offered to do this for money, 30% was just a cloned situation and I didn’t understand why the search gave me a request “a sample of filling out a zero USN declaration”, this whole nightmare. True, there were 20% of sites where the sample filling looked like this: on line 01 write 34, etc., well, is it really difficult to just fill out the form and put it out.
Of course, it would not have been a problem for me to fill out a sample of a simple simplified tax system and even I have it somewhere in the archives of documents.
But I decided to write the whole article “Filling in the USN Zero Declaration”, where I will fill in for all the cases that I have listed.
I understand that time does not tolerate and soon the deadlines that are set for the submission of USN declarations will come to an end.
Deadline for the submission of a zero declaration of the simplified tax system
I will not discover America saying that the deadline for the submission of a simple USN declaration coincides with the deadline for the delivery of simple USN declarations.
- For entrepreneurs until April 30 of the year following the reporting year. This is due to the fact that the individual entrepreneur is an individual and laws for individuals apply to him, and they submit tax reports just before April 30;
- For organizations until March 31 of the year following the reporting year. This is enshrined in law.
Methods for submission of a USN zero declaration
The methods for submitting a USN zero return are the same as a regular declaration:
- Personally. Have a passport with you;
- To the trustee. We need a notarized power of attorney and a passport of the person whom you trust its surrender;
- Via mail. You can submit a USN zero return by sending a mail to the tax address, be sure with a list of contents;
- Through the Internet. This service does not work for us yet, so I can’t comment here, as soon as we start submitting reports via the Internet, I’ll write an article right away.
It is necessary to submit the USN zero declaration:
- For entrepreneurs. In the tax at the place of registration of IP;
- For organizations. In tax where the LLC was registered.
USN Zero Declaration Form
As I said before, there is no separate form for submitting a zero declaration and you need to fill in the usual USN declaration form.
Here, be sure to see that the declaration form was the last sample.
Download the form for filling out the zero declaration of the simplified tax system for reporting for 2015.
That’s probably all. Wait for the article soon, about how I have already given the task to the designer to prepare the image for this article.
Currently, many entrepreneurs use this Internet accounting to switch to the simplified tax system, calculate taxes, contributions and submit reports online. Try it for free. The service helped me save on the services of an accountant and saved me from going to the tax.
The procedure for state registration of an IP or LLC has now become even easier, if you have not yet registered your business, prepare registration documents for free without leaving your home through the online service I checked: Registration of an IP or LLC is free in 15 minutes. All documents comply with the current legislation of the Russian Federation.
Successful submission of reports to all! Till!