such thing as a zero declaration appears on the horizon when the entrepreneur for any reason, economic activity is not carried out.Yes, this also happens.We should not assume that since the reporting period has been low, and the report is not necessary for it.In this situation, the IRS will definitely expect a businessman.It is clear that the latter to the tax authority will be filed with the zero declaration.This, however, does not change: deadlines must be met.
It is obvious that the lack of business activity - it is a zero profit.And if not, then the amount of taxes will be zero.Therefore, pay fees generally binding is not necessary.However, we should not think that the case be limited to the delivery of blank forms.In fact, he is not so empty.
Some features of
Russian law says that the zero declaration must be provided if there is a zero balance.That is, there was no activity, no one has earned and, accordingly, do not talk about anything.To put it more clearly, the lack of activity - it is complete calm in the accounts or at the box office.But it may be a situation where the revenues were not there, but the costs are maintained.The entrepreneur, for example, paid for some items, used cash, which were either in hand or on the account.What does it mean?The law tells us that in this case, the activity still takes place.Consequently, about any blank forms can be no question.
When business good relations with experts from the tax office, the declaration of the last zero is not required.Instead, the report can restrict ordinary mail.Its content is as follows: "Thus, they say, and so, I put you on notice that business activities during the reporting period was not carried out. In addition, none of the wages of employees are not accrued, and payments to individuals have no place."As you can see, the phrase quite common.But sometimes the IRS is not in the mood.And then the entrepreneur need to explain why, in fact, the activity was not carried out?The latter will have to write another message, which will need to answer this logical question.Incidentally, in recent years quite a widespread practice, when all relations with the tax authorities to delegate specific business organizations.They require a bit of money.Thus all issues considered resolved quickly and, most importantly, right.
should also be noted that the zero declaration on STS dealt exclusively in the IRS.As to legal persons, they must provide the necessary information to the bodies of state statistics, as well as all the known extra-budgetary funds.That is, the RPF and the FSS.As can be seen, individual entrepreneurs are in a little better position.
So many questions is zero Declaration on UTII.The ongoing debate between the Treasury and the IRS.And if the tax authorities on the side of businesses and waits zero returns in the absence of activity, in the opinion of the Ministry of Finance, the provision of the said statements are not provided.So that.
