Octmo code in the zero declaration. Zero declaration according to the simplified tax system. Download sample filling and form

SECTION 1.1 - “Tax amount ( advance payment tax) paid in connection with the application of the simplified taxation system (object of taxation - income) subject to payment (reduction), according to the taxpayer"

Excessive requirements have always been placed on tax reporting. Why? Any inaccuracy may result in a tax audit. And if it is confirmed that the information is not true, the taxpayer risks receiving a fine. There are many nuances even when filing “zero” tax returns for individual entrepreneurs. Such reporting is provided by business entities in the absence of activity for the reporting period.

General rules for filling out reports

Reports submitted by taxpayers are scanned and automatically entered into a special program. To simplify the program’s recognition of data, tax authorities have made recommendations regarding filling out reporting forms. You need to familiarize yourself with them before filling out a zero declaration for an individual entrepreneur.

These rules are as follows:

• all words are written in capital block letters; if the report is prepared using computer technology, choose the Courier New font (16-18 height);
• amounts are indicated exclusively in full rubles;
• It is advisable to use black paste, but blue (purple) will also work;
• blots and corrections are unacceptable, corrector cannot be used;
• each letter is written in a separate box;
• put dashes in unfilled cells;
• if the amount is zero, then instead of “0” also put a dash “-”;
• The report cannot be flashed.

You can download the zero declaration form for individual entrepreneurs 2019 on our website. Depending on the taxation system, entrepreneurs are provided with:

• declaration according to the simplified tax system;
• UTII declaration;
• OSNO declaration;
• VAT declaration.

Zero declaration under the simplified tax system for individual entrepreneurs

Zero declaration According to the simplified tax system for individual entrepreneurs, it is submitted at the end of the tax period. The tax period for simplified entrepreneurs is calendar year. The deadline for submitting the simplified tax system report is April 30. Adopted in February 2016 new form reporting raised many questions.

How to fill out a zero declaration for an individual entrepreneur under the simplified tax system? How many pages of reporting must be provided to the tax authority? The answers to these questions directly depend on the chosen “simplified” option:

• for taxpayers paying 6% on income, it is necessary to fill out the title page, section 1.1., section 2.1.1. If the businessman is a payer of the trade tax, section 2.1.2 is additionally completed;
• “simplers” who pay 15% on net profit (expenses are deducted from income) fill out the title page, section 1.2., section 2.2.

Section 3 in the zero declaration of the simplified tax system is not submitted.

You can fill out the report yourself using the example of filling out a zero declaration of the simplified tax system for individual entrepreneurs and the tips indicated below.

Front page

Filling out a simplified zero tax return for individual entrepreneurs in 2019 begins with the title page. It must be filled out completely, except for the section in which the information is entered by the government agency inspector.

On this page, entrepreneurs indicate the following information:

TIN

TIN is an abbreviation for the individual taxpayer number, which is assigned to a citizen by the tax office. The TIN is indicated on the taxpayer's certificate. It is also duplicated in registration documents entrepreneur.

checkpoint

This code is written only by legal entities (organizations, enterprises), and individual entrepreneurs simply put dashes.

Correction number

Adjustment number – information about which declaration was filed for the reporting period. The legislation allows taxpayers to independently correct mistakes made. In this case, an updated declaration is submitted. The tax office takes into account only the latest reporting. The correction number is set:

• “0” - if the declaration for the tax period is submitted for the first time;
• "1", "2", etc. - is entered when this report clarifies previously submitted declarations (for example, an individual entrepreneur found an error on his own).

Tax period (code)

The legislation provides for four reasons for filing a simplified taxation system declaration. Each reason has its own code:

• 34 – “planned” declaration for the calendar year;
• 50 – report code that is submitted if an individual entrepreneur ceases business;
• 95 - means that the businessman submits this declaration and switches to another taxation system;
• 96 - report code that is submitted if the individual entrepreneur ceases the activity in relation to which the simplified tax system was applied, but will not cease its activity at all.

For example, a merchant was engaged in trade (simplified taxation was used) and provided personal services (UTII was used). Then he decided to stop trading activities, and leave only household services. In this case, the declaration code will be exactly 96.

Reporting year

The year for which the report is being submitted is indicated. For example, in 2019 a declaration for 2018 is submitted. Each number must be written in a separate box.

Line “Provided to the tax authority”

The government agency that directly registered the entrepreneur is indicated.

You can find the tax service code on the official website of the Federal Tax Service of the Russian Federation

Line “At location (accounting) (code)”

For individual entrepreneurs-simplifiers there is only one code – 120. It means that the declaration is submitted at the individual’s place of residence.

Line “Taxpayer”

Businessmen indicate their full name according to their passport. At the same time, the surname, first name, and patronymic are written on separate lines. All letters are capitalized, each letter is written in a separate box.

Line “Code of the type of economic activity according to the OKVED classifier”

Businessmen can find this code in the Unified State Register of Individual Entrepreneurs (USRIP) extract, which was given to them when registering a business.

Line “Form of reorganization, liquidation (code)”

In this line entrepreneurs simplified tax system put dashes.

Line “TIN/KPP of the reorganized organization”

In this field, businessmen of the simplified tax system put dashes in all the cells.

Field “Insert contact phone number”

You must write your contact phone number. This can be a mobile or stationary option. The number must be written in international format:

• for mobile phones +7 (ХХХ) ХХХХХХХ;
• for landlines 8 (ХХХ) ХХХХХХХ.

Field “Indicate the number of pages on which your declaration is compiled”

The declaration consists only of completed pages, they are numbered. The number of pages is displayed in cells. Despite the fact that there are three cells, the number of sheets must be indicated in the following format. If there are three pages, then we write “003”, and when, for example, there are eleven, then we write “011”.

Line “Indicate the number of sheets of supporting documents or their copies”

This field contains a number indicating the number of sheets in the documents attached to the report. Copies of documents that confirm the authority of the person signing the report (copy of passport, power of attorney) must be attached.

Line “I confirm the accuracy and completeness of the information specified in this Declaration”

First, enter a number in the box:

• 1 - statements are confirmed by the entrepreneur;
• 2 - the statements are confirmed by the businessman’s authorized representative (a copy of the power of attorney is required).

If it is placed in box “2”, then the last name, first name, patronymic of the citizen-representative of the businessman is indicated below on separate lines.

Then this person signs and dates it. When a businessman submits a declaration on his own, only a signature and date are added.

Line “Name of organization - representative of the taxpayer”

The entrepreneur puts only dashes in this line.

Line “Name of the document confirming the authority of the representative”

It is completed only if the declaration is submitted to the tax office by a representative of the businessman. If the individual entrepreneur submits the report himself, then dashes are placed in this line.

Below you will find an example of filling out the title page of a zero declaration for an individual entrepreneur:

SECTION 1.1 - “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”

This section is filled out by individual entrepreneurs who pay 6% of total income.

Field "TIN"

The merchant code from the taxpayer registration certificate is entered into these cells.

Page number

The entrepreneur puts down

The code of the locality in which the entrepreneur lives is indicated, according to the All-Russian Classifier of Municipal Territories.
There are eleven cells in this field. But, if the code is eight-digit, then dashes are placed in the remaining three cells.

Lines 020 – 110

In these lines, the entrepreneur puts dashes in each cell.
At the bottom of the page, the businessman (his legal representative) puts his signature and date.

1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses) and the minimum tax subject to payment (reduction), according to the taxpayer”

This is the second page of the declaration for entrepreneurs who are taxed on net profit (income minus expenses) at a 15% rate.

Field "TIN"

The boxes indicate the taxpayer code from the taxpayer registration certificate.

Page number

Entrepreneur indicates page number "002".

OKTMO code (line code 010)

The code of the locality in which the entrepreneur is registered is written. The code can be found in the All-Russian Classifier of Municipal Territories.
If the code is less than eleven digits (for example, eight-digit), then put dashes in the “extra” cells.

Lines 020 – 110

The businessman puts dashes in these lines.

At the bottom of the page, the taxpayer (his legal representative) affixes a signature and date.

Section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”

This section is located on the third sheet of the entrepreneur’s declaration, which

At the top of the page, the entrepreneur’s TIN is usually indicated, and dashes are placed in the checkpoint line. In the field

Line 102 - “Taxpayer Attribute”

In this field, the businessman must put “1” or “2”. In this case, “2” means that the entrepreneur did not have employees and did not employ citizens under civil contracts. And “1” indicates that the entrepreneur had employees.

Lines 110 – 113, 130 – 133, 140-143

These lines must contain dashes.

Lines 120 -123

These fields are filled in interest rate. In our case you must specify “6.0”.

Section 2.1.2 “Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which, in accordance with Chapter 33 of the Tax Code of the Russian Federation, a trade tax is established"

This section is also filled out by businessmen who use the 6% version of the simplified tax system. Two sheets are allocated for it.
The TIN of the business entity is indicated at the top of the pages, and dashes are placed in the checkpoint line. The page numbers are indicated as “004” and “005”.
The entrepreneur puts dashes in all lines (in each cell).

Section 2.2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is income reduced by the amount of expenses)”

This section is filled out by persons who A 15% simplified taxation regime is applied.

Lines 210-253, 270 – 280

The entrepreneur must put dashes in the cells of these lines.

Lines 260 – 263

This field indicates tax rate "15".
On our website you can:

• download ;
• download .

Zero UTII declaration for individual entrepreneurs

EDVD reporting is submitted quarterly before the twentieth day of the month following the reporting period.

That is, the deadlines for submission are:

• April 20 for the first quarter;
• July 20 for the half year;
• October 20 for three quarters;
• January 20th of the year.

Since, back in 2009, an explanation from the Ministry of Finance appeared according to which entrepreneurs who actually do not work on a single tax (“froze their activities”) are required to change the type of taxation within five days from the date of cessation of business.

There is also a corresponding judicial practice. Thus, the courts believe that a zero UTII declaration for individual entrepreneurs is a phenomenon that is contrary to the law. Since a businessman’s tax is calculated based not on actual, but on imputed income, which cannot be zero.

If there are supporting documents (for example, sick leave), the entrepreneur can still put “0” in one month. But there cannot be a completely zero report.

You can download a sample UTII declaration

Zero declaration for individual entrepreneurs on OSNO

Zero reporting is evidence of a businessman’s lack of entrepreneurial activity. As in the case of UTII, a zero OSNO declaration for individual entrepreneurs is not submitted. But, if there was no financial movement during the reporting quarter, economic activity was absent, then a simplified (zero) declaration for individual entrepreneurs is submitted to the tax authority. A sample form can be downloaded from our website.

The deadlines for this reporting are as follows:

• April 20 - first quarter;
• July 20—half term;
• October 20 - three quarters;
• January 20 is one year.

At the beginning of January, I already gave instructions on how to fill out a declaration under the simplified tax system of 6%. If anyone is interested, you can. But the situation was examined there using the example of the activities of one individual entrepreneur with numbers. How to fill out a declaration if there was no activity during the year? Or an entrepreneur or organization combined, for example: simplified tax system and UTII. And according to the “imputation” the activities were carried out, but according to the “simplified” - not.

We will fill out this report, as always, in the ““ program. Make sure that in the program settings the OKVED and OKTMO fields are filled in, and for organizations, also the full name of the manager. Select the reporting period - “2014”. Next, in the “Documents” menu, select “ Tax reporting" Click the “Add” button and look for our declaration. Select it and start filling it out.

Sample of filling out the Title Page

On this sheet we need to fill in the “Tax period (code)” field. Select the value - “34”. All other fields should be filled in automatically, but it doesn't hurt to check.

An entrepreneur, if he submits a declaration personally, does not indicate anything else. If the declaration is submitted through a representative, then in the field “Accuracy and completeness of the information specified ...” we put not “1”, but “2”, and also indicate the full name of the representative. And in the field “Name of the document confirming the authority of the representative,” we indicate the data on the power of attorney, for example, “Notarized power of attorney AA 123456 dated January 15, 2015.”

An accountant filling out a declaration for an LLC must indicate: if the director submits reports in person - “1” and the director’s full name; or - “2”, full name of the representative and data on the power of attorney, for example: “General power of attorney No. 123 dated November 30, 2014.”

Completing section 1.1

Entrepreneurs without employees indicate “2” in line “102”, and organizations (LLC) - in any case “1”, because They have a director on staff (even if he does not receive a salary). If, for example, an individual entrepreneur carries out an activity transferred to UTII and there are employees for it, but there were no activities according to the simplified tax system, then we indicate “2”.

Lines 140-143 reflect paid insurance premiums, which reduce the accrued tax of 6%. We have nothing to reduce, so we do not indicate anything here.

As always, press the F5 button for recalculation and F6 for verification, and our declaration is ready. All that remains is to sign, affix a stamp if necessary, and submit the declaration to tax office.

Tax reporting of enterprises using a simplified taxation scheme consists of the annual filing of a declaration for the past reporting period. This obligation continues even if the entrepreneur did not receive income for the tax year in question. In such situations, it is necessary to submit a declaration, which in accounting practice is called “zero”.

What is a zero declaration?

A zero declaration under the simplified tax system is the most common declaration for a “simplified” tax return, confirming that, based on the results of activities in the expired reporting period, the organization does not have a tax base for paying tax. As a rule, the “zero” blank is filled in by entrepreneurs who did not actually work in the reporting year (for example, the company was recently registered and has not yet begun to function) or their activities were unprofitable.

If the activity was not really carried out, then dashes are entered in the declaration columns intended for entering data for calculating the tax base and the amount of tax. The use of the tax scheme “15% of income minus expenses” assumes that the indicators in the reporting document will not always be empty: it may reflect expenses that are carried forward as a loss to the next period.

“Idle” organizations that decide to officially cease their activities before the end of the tax period submit a declaration for an incomplete year.

No special form is provided for providing “zero”: the one approved for all “simplified” by Order of the Ministry of Finance of the Russian Federation No. 58 n dated June 22, 2009 is used. In 2014 this order effective as amended in 2012 (as of August 20). To fill out a zero declaration under the simplified tax system, you can visit our website.

How to fill in the “zero”?

Since there are no calculations in the zero declaration, its registration does not present any difficulties.

The following information is entered into the form on the first page:

• TIN/KPP in accordance with the registration documents of an individual entrepreneur or organization;
• in the “adjustment number” cell – 0;
• the reporting year for which data are provided;
• in the tax period column - 34 (calendar year) or 50 (in case of reorganization, closure of an enterprise or change of tax regime);
• Federal Tax Service department code;
• code of main activity according to OKVED;
• name of the organization or full name of the entrepreneur.

The correctness of the information specified in the declaration is certified by the signature of the individual entrepreneur or the director of the LLC, indicating the surname, name and patronymic of the responsible person, the date of preparation of the document and the stamp on title page in a place specially designated for printing.

On the second page you must indicate:

• line 001 - object of taxation (select number 1 for income, 2 for income minus expenses);
• line 010 – in the OKATO code field, from January 1, 2014, the OKTMO code is indicated;
• line 020 – budget classification code depending on the number entered in line 001 (for 1 – 182 1 05 01011 01 1000 110, for 2 – 182 1 05 01021 01 1000 110).

The remaining cells on sheet No. 2 are crossed out.

On the third page, dashes are placed everywhere except line 201. In it, you must indicate the tax rate applied by the enterprise. For the object of taxation “income” it is 6%, for “income minus expenses” – 15%.

The second and third sheets also duplicate the TIN/KPP of the organization, and affix the date and signature of the company representative.
To correctly prepare documents, use ours.

Filing a nil return

The completed declaration should be submitted to the territorial tax authority in any of the permitted ways:

• in person (in 2 copies, one of which remains in the hands of the taxpayer with a mark on the delivery of the document);
• in electronic form via Internet channels;
• by mail (registered or valuable mail with a list of attachments and notification of delivery of the item).

For the provision of “zeros” the same deadlines are provided as for regular ones. simplified taxation system declarations. Zero reporting for an LLC must be generated and submitted to the Federal Tax Service by March 31, for individual entrepreneurs last date submission of documents – April 30.

Violation of the deadline for filing a zero declaration is punishable by a fine of 1,000 rubles. If there is a 10-day or more delay in reporting, the company’s current account may be “frozen.”

The procedure for submitting zero reporting for individual entrepreneurs and LLCs on the simplified tax system in 2015 has so far remained the same, but it is necessary to monitor changes: the declaration forms are expected to be updated in the near future. Probably declarations for 2014 tax service will take a new form.

Companies that have chosen the simplified tax system as a tax regime for conducting their activities must declare the results of their work by submitting a declaration under the simplified tax system.

The declaration includes a set of indicators necessary for calculating the single tax, and represents the final amount of tax to be transferred to the corresponding BCC. What to do if no transactions were carried out in a year and no activity was carried out? Do I need to report to the tax authorities?

Lack of activity is not a reason for losing the obligation to submit the reports required by the Tax Code of the Russian Federation. You need to submit zero reporting according to the simplified tax system.

Zero reporting of the simplified tax system for individual entrepreneurs

Individuals with the formation of an individual entrepreneur often choose a simplified system for themselves due to the ease of accounting and calculation of tax obligations. At the same time, when opening an individual entrepreneur, many forget about this action and do not begin to operate, or they start, but stop at some point. The best option in this case, there will be a timely closure of the IP in state order. If the individual entrepreneur does not follow this procedure, then at the end of the year he will have to report to the tax office, providing a zero declaration according to the simplified tax system.

Also, the reason for filing such a report would be a situation where an individual registered as an individual entrepreneur, but did not have time to start activities.

A zero declaration is a report in which zero indicators are recorded for the tax liability in connection with the payment of a single tax under the simplified tax system.

If, along with the lack of entrepreneurial activity, the individual entrepreneur does not make any movements cash on your accounts, then if there are other objects of taxation, instead of a zero declaration under the simplified tax system, you can fill out a single simplified declaration, which will present zero indicators for all tax obligations. On the one hand, this may be convenient if there are other tax obligations in addition to paying a single tax, but under the simplified regime this is not relevant due to the fact that the simplified tax replaces all other taxes characteristic of the classical tax regime. In addition, the EUD is submitted quarterly, and it is enough to submit zero reporting under the simplified tax system once a year, so in most cases it is more convenient to fill out a zero declaration.

If the movement of money through the cash register or bank account IP was observed in the reporting year in the absence of the activity itself, then there is no choice, a declaration according to the simplified tax system with zero indicators must be filled out.

Failure to submit this report on time is the basis for the application of punitive tax sanctions in accordance with Art. 119. Tax Code of the Russian Federation. The fine in the absence of tax obligations will be a minimum amount of 1000 rubles.

A zero declaration must be submitted to the tax office in which the individual entrepreneur is registered as a payer, that is, where the documentation for the formation of an individual entrepreneurship was submitted (at the address of the actual place of residence according to the registration in the passport or other supporting document), and it does not matter at what address an individual conducts or does not conduct activities.

The individual entrepreneur chooses the method of filing a zero declaration - in person, by mail or through TKS in electronic format. The submission deadline for individual entrepreneurs is April 30 of the following year.

For individual entrepreneurs with employees

Entrepreneurs who have employed employees are required, in addition to the zero declaration, to submit to the funds reports on mandatory insurance contributions in the form RSV-1 and 4-FSS, as well as provide information on the number of these employees.

Zero reporting of the simplified tax system for LLC

If a legal entity on the ONS at a certain moment ceases to carry out operations that generate income or entail expenses, or the LLC did not have time to start activities after registration, then at the end of the year you will still have to report to the tax authorities using zero reporting despite the lack of profit last year.

Filing a nil return in in this case is important - using this form, the company informs the tax authorities that it does not have activities and does not have a basis for paying a simplified tax. After submitting a zero declaration, the tax office will not have any questions or claims against the simplifier regarding his tax obligations. If no report is submitted, then the tax office will consider that the legal entity has not fulfilled its obligations as a taxpayer, has not provided reports, and therefore must be punished in the form of punitive withholdings.

The rules for filing a zero return for an LLC are similar to filing a regular return. The method can be any - electronic, paper through personal or postal submission. The law establishes that legal entities with more than 100 employees must submit reports electronically; however, such enterprises violate the condition for the average number of personnel for applying the simplified tax system, and therefore will not be able to apply the simplified regime.

Simplified organizations can also submit a single simplified declaration instead of a zero declaration, if there are no cash movements during the year - these may be transactions that are invisible at first glance to remove the bank’s commission for servicing the account. If there are such movements, the organization must fill out zero reporting, otherwise it is allowed to submit a EUD, if, of course, it is convenient for the company.

In addition to the zero simplified tax declaration, the LLC must report quarterly to off-budget funds and provide information on the number of personnel for the year, even in the absence of payments in their favor.

At the end of the year, in addition to the zero declaration under the simplified tax system, the LLC also provides financial statements (abbreviated reporting forms can be used). The deadline for filing accounting reports is the same as the deadline for filing a declaration - until March 31 inclusive. Despite the lack of activity, the financial statements may contain some indicators, for example, the amount of capital, sources of its formation, the presence of fixed assets and intangible assets, and indicators of previous periods.

USN zero declaration form

The laws of the Russian Federation do not provide for any special form for submitting zero reporting. You must fill out the same declaration form that is used in the general case when declaring your income, and in some cases, expenses. The difference between a zero report and a regular one lies in its indicators, and not in the form itself.

The current declaration form was approved by Order of the Federal Tax Service No. MMB-7-3/99@ dated 02.26.16 and is contained in the 1st appendix to the specified legislative document.

Download the zero declaration according to the simplified tax system. Form and sample filling

It is easy to fill out a zero declaration; almost all field indicators will be equal to zero. As a rule, it is enough for a simplifier to enter data on the title part of the declaration; the remaining lines are filled with zero indicators.

Line by line filling:

If there is no obligation to pay a trade fee and receive targeted funds, you do not need to fill out anything else. The payer submits only those declaration sheets that contain the completed lines:

• For those who tax only income - title page, 2 and 4 pages;
• For those who tax income less expenses - title page, 3 and 7 pages.

Each submitted page must contain the payer’s Taxpayer Identification Number (TIN), and for legal entities also a checkpoint. The signature and date of filling out the declaration and a seal for organizations are placed on the title page.

For various reasons, individual entrepreneurs and organizations may not operate during the tax period. In such cases, reporting for most taxes will be zero, which means you can not fill out reporting forms for each of them, but submit a single simplified declaration to the Federal Tax Service.

How a single declaration is filled out, who submits it, where and within what time frame, what taxes will have to be reported in the usual manner - all this is covered in our article. Here you will find an example of filling out a simplified declaration.

How to fill out a single simplified tax return: conditions

A simplified declaration is submitted if the individual entrepreneur or organization must fulfill two conditions simultaneously:

• in the reporting period they have no movement of money in their current accounts and cash register,
• there is no object of taxation for the taxes they must pay.

For such taxpayers, a single simplified tax return- zero reporting, which they submit instead of a set of zero reports for several taxes. As a rule, this situation occurs if a company or individual entrepreneur has just been created, or in case of suspension of activities.

The single declaration, as well as the procedure for filling it out, were approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n (form according to KND 1151085). It consists of only two sheets, one of which is intended to be filled out only by individuals who are not individual entrepreneurs.

The first sheet contains information about the taxpayer and tax indicators. The declaration can only reflect data on taxes whose tax period is equal to a quarter or a year, so it cannot include, for example, excise taxes or mineral extraction tax, where the period is a month.

It is important to note that insurance Pension Fund contributions, compulsory medical insurance and social insurance are not taxes; they cannot be shown in a single simplified declaration, but you will have to submit zero calculations.

The unified reporting can only include those taxes for which there is no taxable object. It is a mistake to assume that if during the tax period an organization has no cash flows or profits on OSNO, then it is possible to submit a single declaration for all taxes. This is not always the case. For example, an actually non-operating company has fixed assets on its balance sheet, which means there is a taxable object for property tax and will have to submit a property tax return, then the accrued tax must be shown in the income tax return as expenses.

Please note: if, without complying with the required conditions, you submit a single simplified tax return, zero or other reporting for these taxes will be considered unsubmitted, which threatens the taxpayer with a fine.

Submission of a single declaration does not cancel the individual entrepreneur’s obligation to submit an annual 3-NDFL declaration to OSNO, which does not need to be reflected in a single simplified form.

Unified simplified tax return - sample filling

When filling out the declaration, you need to consider the following nuances:

• Organizations and individual entrepreneurs fill out only the first page; Individuals (not individual entrepreneurs) fill out both pages.
• Please provide your details: INN, KPP, OKTMO and OKVED codes, full name of the organization or last name, first name and patronymic of the individual entrepreneur.
• The names of taxes in column 1 are indicated in the order in which they are listed in the second part of the Tax Code of the Russian Federation.
• Column 2 contains the number of the head of the Tax Code corresponding to the tax.
• The tax (reporting) period in a single simplified declaration is indicated in column 3: for a tax period equal to a quarter, put the number “3” (in this case, in column 4 the quarter number is written - from “01” to “04”); for a tax period equal to a year - “0”, and for reporting periods equal to a quarter, half a year, 9 months - “3”, “6” and “9”, respectively, column 4 will remain empty.
• The declaration is signed by an individual, and from an organization - by its head or representative.

Sample filling for individual entrepreneurs:

Sample filling for LLC:

Deadline for submitting a single simplified declaration

A single declaration must be submitted to the tax office at the location of the company or the place of residence of the individual. The last day for submitting reports is the 20th day of the month following the expired reporting period: quarter, half-year, 9 months, year. Thus, the 2016 annual unified simplified declaration must be submitted no later than January 20, 2017.

Payers using the simplified tax system can submit a single simplified declaration with a zero indicator according to the simplified tax system once a year, as explained by the Ministry of Finance of the Russian Federation in its letter dated 08.08.2011 No. AS-4-3/12847. Although this is not always advisable: “simplified” people do not pay taxes on profits, property, VAT and personal income tax, which means they only need to submit one zero declaration under the simplified tax system and there is no point in replacing it with a single report.

The declaration can be submitted on paper by visiting the inspection in person, or sent by mail, or via electronic communication channels (if the number of employees exceeds 100 people). Having received the paper report, a mark indicating the date of acceptance is placed on it, and as confirmation of acceptance of the electronic declaration, the payer receives electronic receipt. By the way, when submitting a single simplified VAT return, the taxpayer can report zero tax on paper, and not in the electronic form required for VAT.

As a result, we note that a single declaration is reporting that, in practice, very few taxpayers can submit. After all, it is not so often that there is an absolute absence of monetary transactions - bank services are written off, the salary of at least the head of the organization is paid, etc. But at the same time it is convenient form zero reporting for newly created payers who have not yet had time to work, but are already required to report taxes.