Not always and not every entrepreneurial activity is successful in the end. Or for some reason, the entrepreneur suspends his own business. And in that and in another case, he is obliged to submit reports to the IFTS. For this situation, there is a zero declaration for IP.
The general concept of zero declaration
Taxes are mandatory payments that cannot be canceled or avoided, especially by individuals engaged in entrepreneurial activities. Upon receipt of profit, the individual entrepreneur must reflect the amount in a special declaration, however, there are cases when no profit has been received for a particular quarter. This does not exempt the taxpayer from reporting. In such cases, a zero declaration is handed in, having its own deadlines, rules for filling out and a number of other nuances.
Thus, an individual entrepreneur presents evidence of the absence of cash receipts and notifies the tax office about this. If the IP did not conduct any actual activity, then “zero” is also given up until the moment of official closing. Timely submission of a zero-income declaration is a prerequisite of any organization, individual entrepreneur and certain categories of individuals. Only in this way you can avoid problems with the tax office, as well as save yourself from fines. When filling out this document there will be no difficulties, since the form of the zero declaration is quite simple.
What is a zero declaration of IP
The desire to have our own business is visited by many of us, however, the burden of IP can be excessive. Competition, liquidation, bankruptcy or business closure - it doesn’t matter how the business is going to be, reporting to the tax inspectorate must be provided without fail, ignoring this obligation is strictly prohibited.
It is considered quite normal that IP is in a status of temporary inaction. In other words, its commercial and economic activities may not be carried out. However, in this case, a zero IP declaration is submitted, which is submitted to the appropriate tax office at the place of registration of your own business. This rule applies to entrepreneurs of all categories and fields of activity.
Zero declaration of IP allows you to show the regulatory authorities that the company actually exists, reports, but is inactive for some time. The essence of this type of declaration is that the tax base will not be formed, but evidence of a lack of revenue will be recorded and reflected. This is extremely important, since the calculation of payments received by the state treasury comes from the indicators of the tax base.
Is it necessary to take "null"?
The attention of the tax inspector is attracted to organizations and individual entrepreneurs, showing large amounts of profit or, conversely, “zero” turnover. Sooner or later, the audit will come, it is better to meet her with a full package of declarations that were accepted by the tax authority when submitting reports, otherwise the fine and consequences cannot be avoided.
Due to their own incompetence in this matter, some novice entrepreneurs believe that a zero declaration is a great way to hide their actual income. Not everything is as simple as it might seem at first glance.For such cases, a whole analysis of the company's accounts is carried out, the territory is examined for its actual location, counter checks are set up, relations with all possible counterparties are checked. As a result, while hiding their income, it is possible to bring to the criminal term.
No complicated operations are required. It is enough to understand what constitutes a zero tax return, to study the nuances of its completion and deadlines, then there will never be problems with tax inspectors.
What is a simplified tax system?
When starting his business, the taxpayer chooses the main object of taxation, on the basis of which the form of the declaration itself, the rules for filling and submitting it will depend. One of the most popular types of tax systems is the simplified tax system. The declaration of zero in this case is also filled in if no money was transferred to the accounts for the whole year. With such a reporting system, the tax base is simply absent.
For example, “zero” can be filed at the initial stage of the company’s activity, when it’s just registered, or vice versa, if the business has not brought any results and turned out to be unprofitable. If the organization submitted information to the tax inspectorate for liquidation in the middle of the year, then a zero return is submitted for an incomplete year.
Reporting at STS
As mentioned earlier, a simplified tax system is the most attractive reporting system. In this case, a zero return is submitted, which is also attractive because of the ease of filling out and submitting it to the tax office. Moreover, it doesn’t matter at all which tax object will be chosen, “null” can give up in any case.
There is one caveat. When choosing the object of taxation "income", the tax base will be absent, as well as the receipt of profit. If the object is “income minus expenses”, even if a loss is generated, then it is necessary to pay a tax of 1% of the proceeds.
Thus, the zero declaration of IP USN can be surrendered only under those conditions when the company was not conducted, there were no revenues.
Why submit zero SP declarations to the USN
Individual entrepreneurs and any organizations are required to submit information on the results of their activities for the reporting period. The tax inspectorate does not care at all whether the taxpayer had any income or not. Of interest is the result with which the inspectors subsequently work. It is the zero declaration that is important so that you can correctly submit information at the initial stage of your business or, conversely, when it is closed, when the main profit indicators are missing.
There are many factors that encourage a taxpayer to submit “zero” information, and this is sometimes done in order to prevent penalties from public service employees or in urgent cases, for example, when IP activities are closed. Every entrepreneur must know when he can pass zero indicators and how much is correct.
Reasons for reporting
As mentioned earlier, every year at the end of the tax period, entrepreneurs applying the simplified tax system must submit information about their income to the tax inspectorate. The main reasons for this may be the absence of any activity for the entire taxable period or zero profit margins. There are also reasons for this:
- registration with the tax authority and registration of its activities when financial activities have not yet been conducted;
- zero profit due to inefficient business management;
- seasonal income.
As a result of all this, you need to understand that "zeroing" can simply save the business from unnecessary checks and give impetus to the correct and legal development.It remains only to understand the procedure for processing the document.
Filling procedure
For any entrepreneur, filling out a zero declaration will seem quite simple and convenient. You can always download the finished form on a specialized website or ask the tax office. The form of the document is analogous to all other declarations, but there are more dashes here than any data.
Looking through the finished sample of the zero declaration, you can highlight for yourself several key points:
- an individual entrepreneur fills out the first page of the document with his own hand, correctly indicating his information (TIN, OGRNIP, OKVED, OKTMO code, and so on);
- the remaining pages contain dashes, with the exception of lines 001, 002, 003 201;
- no need to make any calculations.
Fill out the declaration with a black gel pen and strictly printed letters. Neglect of these simple requirements will lead to the fact that the document is simply not accepted and forced to redo. All pages must be numbered, the amounts indicated in rubles. Only completed pages are rented out, but no blank pages. With the existing seal, it is placed only on the first sheet of the declaration in the appropriate place. No stitching or bonding.
Rules for submitting a declaration
Filling out the zero declaration, you should understand the basic rules for its submission. This question is often faced by novice entrepreneurs. As a rule, in tax authorities, where the main sample of the zero declaration of the simplified tax system and individual entrepreneurs is located, the terms and rules for the provision are indicated. This information is also contained in production calendars, but it is better to immediately note and remember a few rules.
The choice of form depends on the type of object of taxation, it is important not to confuse anything. An individual entrepreneur can submit a zero return in several ways:
- with a personal presence in the tax authority at the place of business registration with the provision of an identity document (2 copies are made);
- through telecommunication channels of communication (TCS), which are in all tax services working with electronic reporting;
- through the post office, registered mail with notification.
If the individual entrepreneur submits the declaration in person, the document should be printed in two copies. It is very important to have a second copy on hand, so that later there is always the opportunity to documentarily submit the submitted reports on time.
Penalties for late submission of a declaration
The principle of work in tax inspectorates is strict adherence to deadlines. All their work is controlled by the Federal Tax Service, which, in turn, sets its requirements and deadlines. To ensure timely submission of reports, all methods are provided, including a sample of a zero FE declaration, so that there are no questions and penalties for violating the deadlines or even ignoring the filing of "null".
Today, for violation of the deadlines for filing a zero declaration, a fine of 1,000 rubles is imposed with the issuance of the relevant act and decision on tax violation.
Strict adherence to deadlines
In order to avoid such problems, the taxpayer should always know where to look at the new and current sample of the zero declaration, since changes and deadlines may periodically appear in it. Individual entrepreneurs submit zero returns no later than April 30 for the previous year.
This is a very realistic time to prepare all the reports, especially if it is zero. Subject to all filling rules and deadlines, the taxpayer will never have problems with tax authorities.
