Zero reporting - a set of documents financial and accounting ( zero balance ), tax ( zero declaration ) and statistical reports that are provided by taxpayers to the regulatory authorities of the Russian Federation in accordance with the requirements of the legislation in the absence of financial-hozyaystvennoy activities in the reporting period.
Under current law, taxpayers are considered to be any legal entities and individuals, including sole proprietors (SP), which by law has the duty to pay taxes.
lack of financial and economic activity suggests that during the reporting period with the accounts of the taxpayer did not have any transactions to the accounts have been received and not written off.The reasons for the lack of financial and economic activity of the taxpayer may be the subject of interest and various regulatory bodies can not be.
zero balance - balance sheet, in which the reporting period balance sheet total does not exceed the share capital and in the profit and loss account, the total income is zero or negative.
shall be completed and the zero balance sheet and profit and loss account only by organizations applying the common system of taxation (Ba or DOS).Deadlines, as in the conventional balance: on a quarterly basis, not later than the 30th day of the month following the quarter, the annual balance sheet - from 1 to 31 (in a leap year - 30) in March.
Zero declaration - kind of tax return form of the zero tax reporting.
By law, the taxpayer must provide a tax return for each tax payable by that taxpayer, unless otherwise provided by law.If commercial activities are not conducted, and the movement of funds in the accounts was not the taxpayer can provide a zero return on all types of taxes.Therefore, often referred to as zero-zero return statements.
most often zero declaration (zero accountability, zero balance) is applied in the following cases:
1. The taxpayer, such as IP or Limited Liability Company (LLC), has received a certificate of state registration, but did not carry out commercial activities, butDeadline for reporting has approached.
2. Financial and economic activity of the taxpayer has a pronounced seasonal focus.Then, in the season when there is an active commercial activities for the reporting periods is generally tax and financial reporting.In the offseason, when the movement of funds in the accounts is terminated, it is better to use a zero reporting (zero Declaration).
3. The taxpayer has suspended activities, but not formally considered legally valid entity.That is, the debts to the state, partners, customers, and employees do not have the financial and economic activities either.Cash flows in the accounts no.
Zero declaration served only for the following taxes:
● tax levied under the simplified tax system (STS or STS);
● corporate income tax (IP does not pay);
● 3-PIT - a tax on personal income (for SP on Ba);
● VAT - value added tax (no release);
● information on the average number - zero people (for the year).
When filling zero declaration variables all fields must be zero or be left empty, filled only the title page, section 1 (Information about the organization) and 2 (Code OKATO, CSC).
For all other taxes, if there is no object of taxation, zero declaration is not available.It should be emphasized that if the tax base after applying your tax benefits will be equal to zero, the statement is no longer zero, and the need to fill the ordinary tax return.
can not be zero Declaration on single agricultural tax, as would entail loss of the right to the beginning of the year.
controversial issue at the moment is introducing a zero return on UTII.Under the current tax code on the delivery of a zero tax reporting is not provided, but it is often taken as an exception.For example, the Declaration on zero UTII will be adopted in the tax inspectorate in the case of temporary incapacity, SP.
Zero declaration fed once a year on STS - until 30 April (for SP) and before 31 March (for legal. Persons), and for liquidation of the taxpayer - for less than a year.By UTII and VAT - quarterly, by the 20th of the month following the reporting quarter, profit tax - on a quarterly basis, up to 28 numbers.3-PIT - once a year, until 30 April.
Zero reporting surrender not only to the tax office, but in such extra-budgetary funds of the Russian Federation, as the Social Insurance Fund (SIF) and the Pension Fund of Russia (PFR).
forms of RSV-1 and 4-FSS filled and submitted on a quarterly basis, if from the beginning of the reporting period, the taxpayer does not make any payments to individuals.Legal entities are required to file reports, including zero - always.SP, only if he had hired workers, and it is registered as an employer, and now all workers dismissed, but not removed from the register.
Zero statistical reporting does not give up, given a zero balance.
Outcome: Zero declaration provided during the reporting period only in the absence of financial and economic activity and evidence of this is the complete absence of any transactions with the accounts of the taxpayer.
If the reporting period was the economic result of business (even zero profit or loss) and / or the payments were made to individuals, and, accordingly, was the movement of funds in the account, you must provide to the supervisory and regulatory authorities conventional financial and tax reporting.
only exception is this activity of the taxpayer in which no object of taxation.
