A sample of filling out a declaration on property tax of organizations

At the end of 2017, property taxpayers will have to submit a declaration in a new form. We will tell you about the updated tax return for corporate property tax 2017-2018 in our consultation and give an example of filling it out.

Corporate property tax: who submits the declaration

The declaration must be submitted by organizations that have fixed assets recognized as an object of taxation for property tax (clause 1, article 373, clause 1, article 386 of the Tax Code of the Russian Federation). Which fixed assets are recognized as an object of taxation for tax, is indicated in Art. 374 of the Tax Code of the Russian Federation. We talked more about the objects of taxation for property tax in our consultation. Features of the property tax of organizations for calculating the tax base are established by Articles 375-376 of the Tax Code of the Russian Federation.

If the organization does not have fixed assets recognized as an object of taxation for the property tax of organizations, it is not necessary to submit a zero declaration.

It is important not to confuse here with cases when there is no tax payable on the declaration, since all fixed assets that are the object of taxation are fully depreciated or exempted. The obligation to submit a “property” declaration, albeit a zero one, remains in such circumstances (Letters of the Federal Tax Service dated February 8, 2010 No. 3-3-05 / 128, dated December 15, 2011 No. ED-21-3 / 375).

Corporate property tax: deadline for filing a declaration

For corporate property tax, the date of submission of the declaration has not changed. This date is March 30 of the next year (clause 3 of article 386 of the Tax Code of the Russian Federation). Of course, if the deadline for submitting the declaration falls on a weekend or non-working holiday, it will be possible to submit the declaration on the first working day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Based on the results of 2017, the declaration on the property tax of organizations in 2018 must be submitted no later than March 30, 2018.

Declaration on corporate property tax (form)

The tax return form for property tax applied from the reporting for 2017 was approved by the Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/.

Declaration form in an easy-to-fill format PDF format can be downloaded here.

Paper or electronic declaration?

2017 property tax return general rule can be submitted both on paper and in electronic form. However, in some cases, only electronic form(Clause 3, Article 80 of the Tax Code of the Russian Federation). So, the electronic form of the tax declaration for property tax is required for:

• taxpayers whose average number of employees for the previous calendar year exceeded 100 people;
• newly created (including during reorganization) organizations, the number of employees of which exceeds 100 people.

Property tax of organizations: the procedure for filling out the declaration

The procedure for filling out a tax return was approved by Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/, which introduced the declaration form itself. Appendix No. 3 to the Order contains the following information:

• composition of the tax return;
• general requirements for the procedure for filling out the declaration;
• the procedure for filling out the title page, as well as sections 1-3 of the tax return.

The composition of the property tax return

The corporate property tax return consists of the following sheets and sections:

General requirements for filling out a property tax return

The Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/ contains the following basic requirements for filling out a tax return for property tax:

• all cost indicators are indicated in full rubles. Indicator values ​​less than 50 kopecks are discarded, and 50 kopecks or more are rounded up to a full ruble;
• pages are consecutively numbered starting from the Title Page (Sheet 01);
• correction of errors by means of a corrective or other similar means is not allowed;
• Double-sided printing of the declaration is not allowed on hard copy;
• bonding of sheets, which leads to damage to the paper carrier, is not allowed;
• form fields must be filled in with black, purple, or blue ink;
• the text fields of the declaration are filled in capital printable characters;
• filling in the fields with the values ​​of textual, numerical, code indicators is carried out from left to right, starting from the first (left) familiarity;
• when filling out a declaration on a computer, the values ​​​​of numerical indicators are aligned to the right (last) familiarity;
• when preparing reports using software, when printing on a printer, the absence of framing of familiarity and dashes for unfilled familiarity is allowed. Location and dimensions must not be changed. Signs must be printed in Courier New font, 16 to 18 points high.

More detailed explanations on filling out a tax return are given in Appendix No. 3 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21 /

Corporate property tax: declaration (sample filling)

We will show for the property tax of organizations filling out a declaration using an example.

A sample of filling out the declaration for 2017 can be viewed here.

Zero declaration on property tax for 2017: is it necessary to submit

Some companies are already going to apply for a year. Maybe this should not be done, because there is no such obligation? Let's analyze this situation.

No object - no tax report

In our opinion, those who are thinking about surrendering zero declaration on property tax for 2017 year, missed important changes in this tax, which took place in the legislation back in 2009.

So, the federal law dated October 30, 2009 No. 242-FZ clarified the term "taxpayer of corporate property tax", which contains paragraph 1 of Art. 373 NK NF. These are only those companies that have property that art. 374 of the Code recognizes as an object of taxation. This amendment took effect on January 1, 2010.

Recall that we are talking about organizations that have property and it is on their balance sheet as fixed assets in accordance with all the rules accounting. Such property may be:

• movable and immovable;
• transferred to temporary possession/use/disposition;
• trust management;
• contributed to the joint business.

In clarifications dated September 23, 2011 No. 03-05-05-01/74, the Ministry of Finance draws an important conclusion: from 01.01.2010, enterprises that do not have a property tax object are not recognized as payers of it. They are not required to submit to the IFTS zero declaration of corporate property tax. At the same time, advance payments are also not required.

A similar approach applies to fixed asset fixed assets from I or II depreciation groups according to the Classification of fixed assets (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1) on the basis of clause 8 of Art. 374 of the Tax Code of the Russian Federation. Basically, these are movable things that serve from 1 to 3 years and are very actively exploited.

Note that about zero declaration on corporate property tax Nothing is said in the Tax Code. Moreover: the obligation to somehow notify the tax authorities about the absence of objects for the property tax of organizations is also not provided. If there are encroachments in this direction, refer to the provisions of Art. 374 of the Tax Code of the Russian Federation.

Some businesses may enjoy property tax relief on all of their properties. Based on Art. 381 of the Tax Code of the Russian Federation, they are completely free from property tax. For example - legal advice (clause 14, article 381). Is it necessary to apply in this case? sample zero tax return on property tax?
Answer: still as it should. Moreover, this report can be called zero with a stretch.

The logic is this: such organizations continue to be payers of this tax, since there is an object for it. Applying privileges to him does not affect his existence in any way. Advance payments must also be submitted. That is, there is a general rule.

Amortized by 100%

Another borderline situation, when the company is still obliged to hand over, relatively speaking, zero declaration on property tax for 2017 year, - full depreciation of their property (residual value = 0).

The taxable object exists until it is written off the accounting on the balance sheet. When its value has been worked out by 100%, there is still no reason for its retirement from accounting. In this case, the tax does not need to be deducted, but you will have to take care of the declaration (letter of the Federal Tax Service of 08.02.2010 No. 3-3-05 / 128).

Corporate property tax declaration

Based on the results of 2017, taxpayers submit to the control authorities a tax return on corporate property tax. Who exactly is required to submit this type of reporting and in what time frame? Where can I get the current form? In what order should the scores be entered? Let's take a look at the legal requirements.

Who is required to file corporate property taxes?

Who submits the declaration? The answer is given in stat. 373 of the Tax Code, which states that taxpayers are enterprises that have objects of taxation under Art. 374. In particular, these are fixed assets such as movable and immovable assets, including those transferred to other persons and accounted for on the balance sheet of a legal entity. No need to charge tax on land, water and other natural resources, objects cultural heritage, objects owned by various federal bodies, objects from 1-2 depreciation groups according to the OS Classifier (paragraph 4 of article 374).

Features of the tax return for corporate property tax in 2018

A standard declaration on the property tax of organizations, the form below, is provided to the territorial division of the Federal Tax Service for taxable period. The latter, in accordance with Art. 379, a year (calendar) is recognized, and reporting periods are approved as a quarter, half a year and 9 months. For those taxpayers who calculate the tax on the basis of cadastral data, quarters are recognized as reporting periods (paragraph 2 of Article 379). At the same time, the regions of the Russian Federation have the right not to introduce reporting periods for their taxpayers, only tax periods.

For 2017, the declaration on the property tax of organizations in 2018 is submitted in a new form. The form was approved by the Federal Tax Service in Order No. MMV-7-21 / dated March 31, 2017. Also this normative document contains an advance payment form (submitted for reporting periods), an electronic format of reports and the procedure for filling them out. Therefore, for 2017, taxpayers will report for the first time on a new form. What adjustments have been made to the form?

Updated property tax return - 2018 changes:

1. In sec. 2.1 - the procedure for identifying taxable objects has been adjusted. On page 010, the cadastral number of the object must be given; if data are not available, according to line 020 - conditional number according to USRN. In the absence of registration rights, one of the indicators is given on pages 030-040 - the 12-digit inventory number of the object or the code according to OKOF 013-2014. If the enterprise uses data on OK 013-94, it is allowed to indicate the 9-digit OKOF code.
2. In sec. 2 - the filling of page 270 has been clarified. Here it is necessary to bring the residual value of funds as of December 31 of the reporting period minus those not related to taxable objects for taxable objects. The calculation includes only those fixed assets that are accounted for by the organization on the balance sheet.

Deadline for filing corporate property tax returns

Thus, if a legal entity owns property objects, it is necessary to submit a declaration on the property tax of organizations - a sample filling is below. When is this report due? The deadline for filing is approved in paragraph 3 of Art. 386. For the year, the declaration must be submitted no later than March 30 of the next calendar year. In the event that the day of submission falls on a weekend or holiday, the deadline is moved to the next day after the rest of the day of going to work. Reporting for 2017 should be done by March 30, 2018.

Authority for filing corporate property tax returns

Responsible government agency administering this type of fiscal payments is tax office. To which IFTS is the declaration submitted? In accordance with paragraph 1 of Art. 386 and for the purpose of correct taxation, the declaration on the property tax of organizations, the form below, is provided to the territorial division of the IFTS for:

• Location of the enterprise.
• The location of the EP, provided that the unit has a separate balance sheet.
• Location of immovable objects (each separately).
• Location of UGSS objects.
• The place of registration of those taxpayers who, according to regulatory criteria, are classified as the largest.

The procedure for filling out the declaration on the property tax of organizations

How to correctly form a declaration? Standard forms, reference books, tests, accounting consultations, news, articles and seminars will help to understand the issue. If there is no opportunity to familiarize yourself with additional explanatory materials, be guided by the norms of Order No. MMV-7-21 / dated 31.03.17. detailed rules filling out the declaration and advance calculation of property tax.

Declaration submission format

Taxpayers have the right to submit a report on paper or in electronic form through the TCS. But at the same time it is necessary to take into account the restrictions on the stat. 80 of the Tax Code, namely clause 3. It says that the declaration must be submitted to the control state bodies only in electronic form by the following taxpayers:

• With the indicator of the average headcount for last year from 100 people
• With an indicator of the number of newly registered legal entities from 100 people.

Note! The format for submitting a declaration “on paper” means a personal visit to the IFTS or sending documentation by mail. In the second case, it is mandatory to have an inventory of the attachment to the valuable letter.

Contents of the declaration:

• Form title.
• Sec. 1 - here the total amount of tax calculated for the period payable (refundable) to the budget is displayed.
• Sec. 2 - here the taxable base is determined and the tax amount for the period is calculated.
• Sec. 2.1 - here is information about immovable property objects involved in the calculations on average annual values.
• Sec. 3 - here the tax is calculated for those objects, the basis for which is the indicator of the cadastral value.

Note! Even if there are no indicators for some sheets of the form, it is necessary to compile such pages, including sect. 2.1 and 3. The declaration is submitted in full by all Russian taxpayers (clause 1.3, section I of Order MMV-7-21 /).

Formation of the declaration - general requirements:

• The document is completed at the end of the year.
• Cost indicators are entered only in full rubles, values ​​​​less than 50 kopecks. are not taken into account, more are rounded up to the whole ruble.
• Text indicators are indicated in printed capital letters.
• The form has continuous numbering. You need to start with the title page, which has the number "001".
• Prohibited proofreaders, double-sided printing, defective binding.
• Primary colors of ink are purple, black, or blue.
• The data in the fields is entered from left to right.
• If the document is generated using software, that is, on a computer, the numerical indicators must be right-aligned. At the same time, dashes in empty columns are not required, in contrast to filling out the report “on paper”.
• Size and type of computer font - 16-18 points, Courier New.

Do I need to file a zero declaration for corporate property tax?

Often, taxpayers are interested in the answer to the question: Is it necessary to provide zero report property tax? The answer depends on the specifics of the situation. If the legal entity does not have objects subject to this fee on its balance sheet, it is not required to submit an empty form for both the reporting periods and the tax period.

However, if the obligation to pay does not arise due to fully depreciated objects, it is not required to pay tax to the budget, but you still need to file a declaration before decommissioning the asset from the register. The report is filled in according to the general rules, indicating all the data on the objects.

An example of filling out a declaration on property tax of organizations

In order to correctly enter data into the declaration, take into account all the objects reflected on the balance sheet. The title page is filled out on the basis of registration data, sec. 1 serves to summarize the results of the calculation, and the actual calculation of the taxable base and the amount of the tax is performed in sec. 2. In some cases, sections are also compiled. 2.1 and 3.

If an organization maintains records accounting program, the process of filling out reports is greatly simplified. You do not need to manually enter all the indicators and calculate the values, it is enough to correctly reflect the operations for the reporting period. The program itself will determine the taxable base, tax payable or refundable, put down all the necessary codes.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Submission of a zero return on property tax

To carry out the calculation of taxes with the state, one payment of the fee is not always enough. Sometimes, before performing an operation, it is necessary to fill out reporting documentation. However, the question often arises: is it necessary to file a zero property tax return in 2018?

Who is submitting?

If the organization owns movable or immovable property, which is listed as fixed assets on the balance sheet of the enterprise, the company will have to submit property tax reporting documentation.

The declaration is submitted to the department of the Federal Tax Service. A citizen must apply to the office of the organization located at the location of the taxable property. This is approved by the provisions of Art. 386 of the Tax Code of the Russian Federation.

If the organization has property of the first and second depreciation groups as part of fixed assets, their value is not required to be indicated in the calculation of advance payments. If the company has available movable property of groups 3-10 that fall under the exemption, its residual value must be displayed in the second section of the tax return.

If, after the calculations, a negative value of the tax amount is accepted, which can happen when various benefits and deductions are applied, the legal entity will have to submit a zero declaration.

If the organization does not have taxable fixed assets, there is no need to submit a declaration, since the organization is not a taxpayer.

This is approved by Art. 373 of the Tax Code of the Russian Federation. Entrepreneurs also do not need to submit a declaration.

In most cases, advance payments are provided for organizations. When paying them, you will also need to submit reporting documentation. The general annual return must be filed no later than March 30 of the year following the end of the tax period. This is approved by Art. 386 of the Tax Code of the Russian Federation.

If the last day of tax payment falls on a weekend or holiday, the date of submission of reporting documentation and tax payment can be made on the next business day.

If the organization deprives its fixed assets during the year, the declaration can be filed ahead of schedule. Documents in this case must be submitted after the end of the month in which the last taxable object was written off from the balance of the enterprise.

However, if during the year the organization has new fixed assets, the legal entity will be required to submit an updated tax return and pay the missing funds.

The legislative framework

The process of levying property tax, as well as the list and rules for preparing reporting documentation, are regulated by Chapter 30 of the Tax Code of the Russian Federation, as well as regulatory legal acts of the administration adopted in a particular subject of the Russian Federation.

Zero declaration on property tax

Zero declaration property tax implies the absence of objects of taxation in the composition of fixed assets of the organization. This may be in various cases. For example, a company has only objects that are included in the first or second depreciation group.

These assets are not subject to taxation. This is regulated by Art. 374 of the Tax Code of the Russian Federation.

Legal entities

Legal entities that have taxable property as part of the fixed assets of the enterprise are required to submit a tax return to the Federal Tax Service after the end of each reporting period.

How do I apply for a property tax exemption? Look here.

Organizations

Since only persons who are payers of this payment must submit a property tax declaration, an organization that does not have objects of taxation as part of its fixed assets does not submit reporting documentation.

In some cases, a situation may arise when the taxable property is fully depreciated, respectively, its residual value will be zero. At the same time, the organization is also required to submit a zero declaration, since even a fully depreciated object listed on the balance sheet of the enterprise as part of fixed assets continues to be subject to taxation.

filling

The form of the declaration form for property tax was approved by the Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

This document consists of three sections and a title page.

• The first section indicates the amount of money that the legal entity is obliged to transfer to the regional budget for property tax.
• The second section specifies the tax base and tax calculation.
• The third section indicates the process of calculating the amount of tax when determining the tax base for a real estate object, based on the cadastral value of the object.

The property tax declaration can be submitted to the Federal Tax Service both in paper and in electronic version. However, there are some exceptions. When reporting documentation is submitted by an organization with an average number of employees of more than 100 people, as well as a newly created organization with more than 100 employees, a declaration can be submitted only on electronic media. This is approved by 80 Art. NK RF.

When filling out a tax return, there are a number of rules to consider:

• it is necessary to apply the current form of the declaration, changes in the form of this document occur quite often, therefore, before filling out the declaration, it is recommended to clarify all the innovations that have occurred;
• monetary units are indicated in rubles without kopecks;
• letters and numbers are written clearly large;
• if you have questions about filling out the document, you can clarify the incomprehensibility that has arisen in the “procedure for filling out the tax return”, this official document for detailed answers to frequently asked questions.

After filling out the declaration, jur. a person can submit reporting documentation to the tax authority using one of the following methods:

• personally visiting the branch of the Federal Tax Service;
• using a courier service;
• by registered mail;
• on electronic resources.

Click here for a sample property tax return.

In some cases, the organization's property tax is not paid due to the extension of a benefit or deduction to property. For example, for companies that manufacture medicines, there may be applicable various benefits up to their complete exemption from paying tax.

In this case, the exemption from the obligation to transfer funds to the budget will be applied to the premises and equipment used for the production of pharmaceutical products. If the organization has no other objects, it does not pay property tax.

However, when applying tax breaks in respect of property, the company is not deprived of the status of a taxpayer. Thus, she is obliged to submit a property tax return in the manner prescribed by law.

What are the objects of taxation under the property tax of organizations? Information here.

How is property tax calculated? Details in this article.

Responsibility for failure

If the organization has not deposited funds to pay property tax within the period established by law or if the reporting documentation for this payment is late, penalties may be applied to the company. In this case, the legal entity has the right to bring to administrative or tax liability.

The penalty will be from 20 to 40% of the amount of delay. For each day of delay, the company will be charged penalties in the amount established by law. This procedure is regulated by Article 106 of the Tax Code of the Russian Federation.

On the video about filing a declaration

Property tax reporting in "1C: Accounting 8", edition 3.0

This article will discuss the main points and nuances regarding the property tax of organizations in "1C: Accounting 8", ed. 3.0.

Who pays property tax and how

Corporate property tax (NIO) is a regional tax, therefore, in addition to the Tax Code of the Russian Federation in the Rostov Region, it is also regulated by regional law No. regional taxes and some issues of taxation in the Rostov region.

NIO payers are:

general regimes - in relation to fixed assets (OS) listed on the balance sheet;

organizations on special regimes - in relation to real estate objects accounted for by cadastral value.

This tax applies to all movable and immovable property, however land And vehicles are not subject to taxation, as separate taxes are provided for them (transport and land). tax from movable property Only general regimes pay, and only in the following situations:

movable property was registered as fixed assets until 01/01/2013;

movable property was registered as fixed assets from 01/01/2013 as a result of reorganization / liquidation of organizations;

Example.

Service LLC was created by spinning off from Inkom Plus LLC in 2013. On the balance sheet of Inkom Plus LLC, office furniture is included in the third depreciation group, which, as a result of reorganization, is transferred to Service LLC according to the separation balance sheet. Service LLC in 2013-2014 office furniture was not taxed, but starting from January 1, 2015, the organization is obliged to charge property tax (letter of the Federal Tax Service of Russia dated January 20, 2015 No. BS-4-11 / 503) from the under-depreciated part of office furniture.

Movable property was registered as fixed assets from 01/01/2013 as a result of its transfer between related parties. For example, in 2013, Inkom Plus LLC donated office equipment to its subsidiary, Service LLC, free of charge. The share of direct participation of LLC "Inkom plus" in the authorized capital of LLC "Service" is more than 25%. Thus, since the organizations are interdependent persons, the office equipment of Service LLC is subject to taxation from 2015.

If your organization has fixed assets with the first or second depreciation group on its balance sheet, then you are lucky, since this property is not subject to taxation for R&D, regardless of the method of obtaining fixed assets (accepted during reorganization or from related parties, or simply purchased from a third party).

Settings in "1C: Accounting 8", ed. 3.0

To automate the calculation and reporting on R&D, it is necessary to fill in the initial settings in the 1C programs: the tax rate, whether there are benefits, objects that are accounted for by cadastral value. You can go to them through the section " Main" - "Setting up taxes and reports».

An organization may fall into the category of taxpayers for which Chapter 30 of the Tax Code of the Russian Federation or a regional law provides for R&D benefits in the form of a tax exemption, a reduced tax rate, or a reduction in the amount of tax payable to the budget.

If the benefit applies to the organization as a whole (i.e. the organization does not have other property recognized as an object of taxation), then they are indicated on the "benefits" tab. When filling out this information, it is important to correctly indicate the date from which it applies. If the benefit is canceled or the benefit is changed, an additional entry is also made in the program, in which it is indicated from which date it applies.

Please note that property registered from 01/01/2013 from 3-10 depreciation groups falls under the preferential basis (benefits code 2010257). However, to enter in the directory of privileged property in "1C: Accounting 8", ed. 3.0 is not needed. This benefit is automated, you just need to select the depreciation group in the OS card.

If the benefit does not apply to all, but only to part of the property of the organization, then information about this is entered into the information register through the form “Objects with a special taxation procedure”. There are several options for filling out this form, for example:

objects are accounted for on account 01, but are not subject to taxation;

object is registered in another tax authority or in the tax authority, for which the OKTMO code differs;

a benefit depending on the code of the type of property (for example, 01 "Objects of property of the USGS");

immovable property, the tax base for which is recognized as the cadastral value.

The deadline for paying taxes and the procedure for calculating advance payments is established through the form " Procedure for paying local taxes. Accordingly, if suddenly at the close of the month, for example, September, you will not find the operation " Property tax calculation"First of all, you need to check this setting: there should be a checkmark" Pay advances».

Payments for research and development are expenses for accounting purposes and should be included in the same expenses where depreciation is charged for the objects to which they relate (most often these are accounts 20, 26, 44, etc.). To automatically generate tax postings at the end of the month, information on the reflection of expenses on property tax of organizations must be entered in the information register "Methods of reflection of expenses".

Report and Declaration

Before compiling reports on R&D, it is imperative to complete the closing of the month, the procedural operation “Property tax calculation”, which generates postings with calculated tax.

In our example, a tax of 88 rubles was charged. from the air conditioner, despite the fact that it belongs to the fourth depreciation group, it was accepted for accounting in 2012. This can be checked using the calculation certificate and the OS card. If your tax is not automatically calculated, you need to check:

The date of acceptance for accounting in the OS accounting card.

Depreciation group in the OS accounting card.

The document "acceptance for accounting of fixed assets" (sum transactions).

Register of information on property tax - the possibility of applying benefits.

Performing month-end closing.

In the reference-calculation of the NIO, all the data for filling out reports are provided: the average value of the property, non-taxable value, tax rate, tax amount. Also, if necessary, the certificate can be configured to display the property type code, code tax break, OKTMO code.

At the end of the reporting period, organizations are required to submit the "Calculation on advance payments for R&D", no later than the 30th day of the month following the reporting one. Advance payments are paid on the territory of the Rostov region, in accordance with the regional law No. 843-ЗС, within five days from the date set for the submission of the tax calculation. Reporting is provided at the location of the property.

In "1C: Accounting 8", ed. 3.0, form "Calculation of advance payments on property tax" can be found in the section "Reports" - "Regulated reports" - "Tax reporting".

Please note that property with depreciation groups 1 and 2 is not subject to NIO taxation, which is why it is neither included in the calculation nor in the declaration.

In "1C: Accounting 8", ed. 3.0, for the report "Calculation of advance payments for property tax" from September 15, 2017, in accordance with the letter of the Federal Tax Service of the Russian Federation dated May 25, 2017
No. BS-4-21/, control ratios of indicators of tax calculation forms were implemented to check the correctness of the formation of indicators in reporting. For the declaration, control ratios will be implemented in future versions of the program.

The R&D declaration is submitted at the end of the year, no later than March 30 of the year following the reporting one. The tax is paid in accordance with RZ No. 843-ZS, within ten days from the date set for the submission of the tax return.

Also, great attention should be paid to the fact that the tax service approved new forms of the declaration and advance payment (Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21 /). A new declaration must be submitted at the end of 2017, and new form calculation is submitted for the first time based on the results of the first quarter of 2018, but when submitting reports in 2017, you can already use this form. In 1C programs, new forms have already been implemented.

Must report on the results of their activities on taxable transactions to the Federal Tax Service. This is done by submitting a declaration. Mandatory sections and those sheets that have numerical values ​​are filled in the document. In this article, we will talk about how tax return for VAT is zero, a sample of filling it out will be given at the end of the article.

Do I need to submit a zero VAT return?

Tax Code in paragraph 5 of Art. 174 stipulates the obligation of taxpayers to regularly, in compliance with the established deadlines, form and submit a declaration on value added tax. The norm applies to legal entities and individual entrepreneurs, persons involved in the transportation of goods through state border within the Customs Union. The zero declaration for VAT 2018 must be made out by the listed business entities even if they are on the general taxation system, but did not carry out taxable transactions during the reporting period.

Completing a zero VAT return is mandatory, even if the taxpayer does not have numerical data to enter in the report. This position was voiced by the Ministry of Finance in a letter dated August 14, 2015 under No. 03-02-08 / 47033 when answering the question of whether it is necessary to submit a zero declaration (including VAT). The Ministry of Finance also focuses on the fact that in the absence of tax liabilities in the billing period, a business entity is not exempt from timely reporting. If the "zero" is not submitted on time, the taxpayer will be subject to a pecuniary penalty in the form of minimum size a fine that does not depend on the size of the arrears - 1000 rubles (clause 1, article 119 of the Tax Code of the Russian Federation).

Zero VAT return - what sections to fill out?

The appendix to the Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@ contains instructions for filling out the declaration. When a zero VAT return is drawn up, which sheets must be submitted:

the title page, which is mandatory for all taxpayers; without it, it will be impossible to identify an enterprise or individual entrepreneur;

section 1, it is necessary to display generalized data on existing tax liabilities or their absence.

How to fill out a zero VAT return

First, the registration codes of the taxpayer are entered on the title page (TIN and KPP). Further, according to the standard scheme, the basic parameters are indicated:

“0” is entered in the line of the correction number, this indicates that the form is not corrective;

cipher designation of the tax period (for example, the code "23" means that the report is generated for the 3rd quarter);

a zero VAT return must contain information about the recipient of the report - a division of the IFTS, which is identified by the code assigned to it (for example, code 7602 means that the report is submitted to the IFTS for the Dzerzhinsky district in Yaroslavl);

VAT 2018 zero declaration (a sample filling is given at the end of the article), must contain basic information about the taxpayer - its name (without abbreviations), the type of the taxpayer's main activity according to OKVED2 (these codes can be found in the extract from the Unified State Register of Legal Entities), if there are fewer characters in the cipher of characters than cells in the corresponding field, empty columns are filled with dashes;

the declaration must contain information about who submits the document - the taxpayer himself (that is, the head of the company or entrepreneur) or his authorized representative; in the first case, “1” is put in a special field with the decoding of the full name of the head of the company, in the second option, the code “2” is used with a further reference to the document to which powers (power of attorney) are delegated.

All codes required when filling out can be found in appendices 1-4 to the Procedure for filling out the declaration

Filling in the zero VAT return for 2018 continues in section 1. In this data block, you must enter the OKTMO code and the KBK number for VAT. The remaining columns of the section are marked with dashes.

Thus, the answer to the question when compiling the VAT declaration is zero - “which sheets to submit?” in 2018 will be as follows: you must submit a report consisting of two mandatory pages - the title page and the first section.

How to submit a zero VAT return

VAT reporting is submitted only in electronic form via TMS through an electronic document management operator. The "paper" version of the delivery is possible only for VAT tax agents (who are not VAT payers, or exempted from such obligations). If you send a report on paper, the declaration will be considered not submitted, as a result, the taxpayer will be fined as for an unsubmitted report - 1000 rubles (clause 5 of article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated March 20, 2015 No. GD-4-3 / 4440@).

The deadline for submitting a "zero" report does not differ from a regular report - no later than the 25th day of the month following the reporting period.

Immediately after registration, any enterprise and individual entrepreneur must organize and keep records of economic activities and submit reports in a timely manner. Even if, as such, entrepreneurial activity has not yet begun, “empty” reporting is needed. How to fill them - read the article.

The issue of reporting when there is no entrepreneurial activity, when there seems to be nothing to report for, is not as elementary as it might seem at first glance. The work must be guided by the provisions of the Tax Code of the Russian Federation and the data of the tax registers of the organization.

In addition, people are misled by the terminology used by accountants and tax officials, namely those very common expressions - zero balance, report, calculation.

Is it necessary to submit ZERO reporting, a declaration or a zero balance for an individual entrepreneur, LLC to the Pension Fund of the Russian Federation or tax, located on the simplified tax system, UTII, OSNO

No matter whether financially economic activity or not. Operations on the current account and cash desk are carried out or not. Contracts are signed or not. The taxpayer is obliged to report to the tax authorities and make the filling "zero".

If economic activity was not conducted, there were no movements of funds on the current account and cash desk. There is no taxable base for taxes, zero reporting is always compiled.

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Zero declaration on USN

Page 1 is filled with your data. In addition, you only need to select the object of taxation (income or income-expenses). As well as the tax rate, and fill in the OKATO code (it has its own for each region). And also enter the value of the BCC.

Leave the rest of the fields in the declaration zero. With the STS income-expenses in the declaration, you can show the expense. And carry it over to the next period.

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Instead of “nulls”, you can submit a single simplified declaration for the first quarter of 2020

Submit such a simplified declaration at the end of the first quarter. (Appendix No. 1 to the Order of the Ministry of Finance of July 10, 2007 No. 62n) those taxpayers who during the tax period had no movement of money in their bank accounts and in cash are entitled to. As well as objects of taxation for none of the taxes (clause 2).

Keep in mind that you are not required to complete a single declaration. If you prefer, you can file zero returns for each of your taxes instead. Which require a report at the end of the first quarter.

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Zero declaration and reporting on UTII

The Ministry of Finance believes that the UTII Declaration cannot be zero! It is always calculated in accordance with physical indicators. Even if there is no business activity. And the Taxpayer is obliged to hand over it in due time. According to the Letter of the Ministry of Finance of Russia dated April 15, 2014 N 03-11-09 / 17087. Prior to deregistration as a taxpayer, the amount of the single tax is calculated for the relevant type of entrepreneurial activity based on the available physical indicators and basic return per month.

TAX believes that Zero UTII can be passed!?

If the “imputed” activity was not carried out due to the lack of physical indicators (for example, due to the termination of the lease agreement). That UTII for the downtime period is equal to zero. Accordingly, the taxpayer has the right to file a "zero" declaration. This conclusion follows from the decision of the Arbitration Court of the West Siberian District dated August 17, 2016 No. F04-3635 / 2016.

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Zero declaration for ESHN

The title part of the declaration is filled in. The rest of the pages are dashed.

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Zero Book of Income and Expenses - KUDiR

Even with zero simplified tax system, an individual entrepreneur (or organization) must have a zero book of income and expenses. Starting from 2013, it is not necessary to certify it in the tax office.

Zero declarations to the PFR, TAX and FSS ("injuries")

Zero reporting SZV-M to the FIU monthly reporting

• employees under labor contracts;
• performers under civil law contracts, if their remuneration is subject to pension contributions.

Is it possible to hand over “zero” SZV-M if employees are not paid?

Zero reporting 4-FSS in the FSS

Note: Rent all Organizations

payers of insurance premiums quarterly submit reports on paper to the body controlling the payment of insurance premiums at the place of their registration no later than the 20th day (on paper) and the 25th day (electronically) calendar month following the reporting period, in the FSS of the Russian Federation.

Zero Form 4-FSS title page, as well as Table 1, Table 2, Table 5

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Zero reporting on Personal Income Tax (PIT)

Zero reporting 6-NDFL

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Zero reporting 2-NDFL

Performance "zero" certificate in the form 2-NDFL not provided. In the case of a request from the tax office, write a letter in which you state the reason for non-calculation of wages. They may also request a certificate from the bank that there were no movements on the accounts.

Note: For a working company, this situation is not possible.

Zero declaration 3-NDFL

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Zero declaration for individual entrepreneurs and Organizations on OSNO

Zero VAT return

You only need to complete page 1 and page 2 of the VAT return. KPP code only for organizations, for individual entrepreneurs - dashes.
Tax period (code): 21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter (in case of liquidation - 51-I, 54-II, 55-III, 56-IV quarters) OKATO codes for each region are different, enter your OKATO. CBC VAT is the same for everyone.

Deadlines for the submission of a zero VAT declaration I quarter. - until 20.04, II quarter. - until 20.07, III quarter. - until 20.10, IV quarter. - until 20.01

Penalties for the provision of a zero declaration, a zero VAT report are not provided. For the provision not on time - 1000 rubles.

Zero declaration Income tax

Note: Lease Organizations and individual entrepreneurs on OSNO

Filled only Title page, Section 1 (1.1, 1.2) and Sheet 02. Taxpayers who do not calculate monthly advance corporate income tax payments do not submit Subsection 1.2 of Section 1 (p. 3).

At the location (registration) (code): 213 - at the place of registration of the largest taxpayer; 214 - at the location of the Russian organization; 221 - by location separate subdivision a Russian organization with a separate balance sheet; 245 - at the place of registration with the tax authority of a foreign organization; 281 - at the location of the object real estate(in relation to which a separate procedure for calculating and paying tax is established).

OKATO codes for each region are different, enter your OKATO.

Form of reorganization, liquidation (code): for transformation - "1", for merging - "2", for division - "3", for joining - "4", for division with simultaneous joining - "5" or a dash.

Terms of delivery of the zero declaration of the Income Tax I quarter. - until 28.04, II quarter. - until 28.07, III quarter. - until 28.10, IV quarter. - until 28.03

Tax period (code) (cumulative total): 21 - I quarter, 31 - Half a year, 33 - 9 months, 34 - Year. When liquidated - 50.

Penalties for the provision of a zero declaration, a zero report on Income Tax are not provided. For the provision not on time - 1000 rubles.

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Accounting statements: Zero balance and income statement

Note: Lease Organizations. IP is not given.

At commercial organizations empty balance can not be in principle, because of authorized capital. Look at the charter, what is your authorized capital. For example - 10,000 rubles, this is the minimum possible UK under the law.

In the balance sheet liabilities in lines 1310 (Authorized capital), 1300 (Total for Section III) and 1700 (Balance) in the sample, we set 10 (data in the balance in thousands of rubles).

In the asset balance, you can put either materials for the same amount, then put the number 10 in lines 1210 (Inventory), 1200 (Total for section II) and 1600 (Balance). Either on line 1250 ( Cash), as well as 10 to put and on lines 1200 (Total for section II) and 1600 (Balance).

Terms of delivery of "zero balance" I quarter. - until 30.04, II quarter. - until 30.07, III quarter. - until 30.10, IV quarter (annual) - until 30.03

Penalties for providing zero balance (report) are not provided, the balance of commercial organizations cannot be completely empty due to the authorized capital. For the provision not on time - 200 rubles.

For IP concepts zero balance- does not exist, because the compilation balance sheet, including zero balance, is a statutory obligation only for organizations. Accordingly, individual entrepreneurs rent, in the absence of entrepreneurial activity, only zero reporting on taxes and fees. Accounting statements and, of course, the so-called "zero balances" by entrepreneurs do not give up!

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Zero certificate of the average headcount

Note: Lease Organizations

Information on the average number of employees is presented in the form "Information on the average number of employees for the past calendar year" (form code for KND 1180011), approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174. If you don't have employees. Then put ZERO in the corresponding line. And take it to the tax office.

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Unified (simplified) tax declaration

Note: Lease Organizations and individual entrepreneurs instead of filing other tax returns.

Concepts zero balance and zero reporting is directly related to such a form of tax reporting as a single (simplified) tax declaration. At present, when drawing up a single (simplified) declaration, one should be guided by the form and procedure approved by the order of the Ministry of Finance of July 10, 2007 No. 62n.

When can I file a simplified tax return?

• on paper (for example, through an authorized representative of the organization or);
• in electronic form via telecommunication channels. If the average number of employees for the previous year (in newly created or reorganized organizations - for the month of creation or reorganization) exceeds 100 people, then in the current year, declarations can only be submitted in this way. This also applies to organizations that are classified as largest taxpayers. They must submit tax returns (including annual returns) electronically via telecommunication channels to interregional inspectorates for major taxpayers.

Download for free:

• Download a blank form and rules for filling out a single (simplified) declaration KNVD 1151085 without a frame

Can the tax office require an organization to submit a single (simplified) tax return instead of zero tax returns for each tax

No, he can not. There are a number of restrictions on the application of a single (simplified) tax return, which are established by paragraph 2 of Article 80 tax code RF. At the time of reporting, only the organization itself knows whether all these restrictions are met or not. Therefore, she decides whether to submit a declaration in a single (simplified) form or not. After all, if later the tax inspectorate comes with an audit and finds that the organization did not have the right to report in a single (simplified) form, its declaration under the Tax Code of the Russian Federation.

Thus, the application of a single (simplified) tax declaration - it is a right, not an obligation of the organization. That is, organizations can submit "zero" declarations for each of the taxes instead.

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A single simplified declaration for individual entrepreneurs will not replace 3-personal income tax

Sole proprietor based in common system taxation and having no business income, cannot submit a single (simplified) declaration.

According to the ruling of the Constitutional Court of the Russian Federation of July 11, 2006 N 265-O, the duties individual entrepreneur arising from its status includes the obligation to submit a personal income tax return, which is not made dependent on the results of entrepreneurial activity, that is, on the fact of receiving income in the corresponding tax period.

Accountant calendar. Deadlines for the submission of taxes, declarations, balance sheets, financial statements for 2020, 1 quarter, half year, 9 months.

A table is provided with a list of IP reports and the deadlines for their submission to the Federal Tax Service, Pension Fund of the Russian Federation, FSS in 2020

Any profit in our country is subject to taxation. Not a single citizen who has opened his own business has the right to avoid taxes or cancel them. The profit received from the implementation of the case is indicated in a document called.

But reporting necessary not only for successful entrepreneurs who received a profit for any, but also to the person who did not receive any income during this period.

The entrepreneur must inform the tax authorities that he had no income, and he has nothing to pay taxes on.

The same should be done if work was not carried out at all during this period. That is, the company was properly registered, but did not start its activities in the reporting period

In any of these situations, the entrepreneur files a tax return.

As such there is no special form of a zero tax return for individual entrepreneurs. This name is used exclusively at the household level and means that the report indicates zero profit, which cannot be taxed.

Who submits "zero"?

As noted above, filling out a zero tax return is necessary for entrepreneurs in the following cases:

• The company did not receive income for the reporting period or suffered losses.
• The activity of the enterprise was not carried out.
• Entrepreneurial activity has begun. But soon the company was liquidated.

Submission deadlines

Features of filling in for various taxation schemes

The composition of the report depends on the legal status of the company and the taxation scheme chosen by it.

IP Declaration on USN

An entrepreneur who worked on a “simplified” basis can submit a single declaration in the following cases:

• There is no movement of funds on the accounts.
• There are no objects by types of taxes.

At the same time, the individual entrepreneur must be sure that there is no movement of money in his accounts.

The fact is that sometimes some operations carried out by banks in automatic mode (commissions and service fees, commissions on cards, etc.) remain outside the attention of the entrepreneur. That's why it is safer to choose exactly the null declaration.

You can fill in a zero sample.

IP declaration on UTII

Possibility of zero quality not provided by law.

The concept of imputed income involves the payment of the amount not from profit, but according to a preliminary calculation. This means that the payment of UTII tax is mandatory.

Actual cases of registration of nulls by businessmen working on the "imputation" exist, but this is a rarity. The tax authorities have already voiced their negative position on this issue..

Even the approval received from the final inspector to submit a "zero" for UTII after the expiration of time, the fact may become known to the regulatory authorities. Then the court, and consequently, punishment cannot be avoided.

An individual entrepreneur working under such a taxation scheme should, as soon as possible, deregister in tax service in case of downtime of his enterprise and lack of profit.

Deregistration does not entail registration as an individual entrepreneur. Deregistration means the abolition of the obligation to pay tax, therefore, there is no need to file a declaration.

Read more about the UTII declaration.

LLC Declaration

This organization differs from individual entrepreneurs in the presence of employees. If the company has at least one employee, it is impossible to fill out a zero tax return in an LLC. The manager must account for personal income taxes.

In case of legal entity null declaration may raise suspicions of the tax authorities, since an LLC needs at least an executive director. This means that the employee performs duties and receives wages.

Although entrepreneurs can find a loophole in these circumstances. If no payment was made during the reporting period wage there is no need to submit a report. The employer writes an explanatory letter stating that the salary was not accrued. But this is possible if the LLC opened at the end of the year or the entrepreneur fired all employees during the reporting period.

Zero tax return: how to fill out the form?

In a null declaration there are no calculated figures, so it is easier to fill it out than the usual with income. The composition of the two reports is absolutely identical and differs only in the page on which the profit is indicated.

First page contains all information about the organization:

• TIN/KPP.
• The revision number is 0.
• – 34 (year), 50 (upon closing or reorganization).
• IFTS code.
• Activity code (OKVED).
• The name of the sole proprietorship or LLC.

In a special place, the seal and signature of the head with a transcript, the date of submission are put.

1. Second:
   • Line 001 - indicates the object from which the tax is paid (1-income, 2-income minus expenses).
   • Line 010 - OKTMO (entered in the line for OKATO).
   • Line 020 - budget classification code.

All other lines must be filled with dashes.

2. In the third only cell 201 is filled in, which indicates the tax rate (income - 6%, income minus expenses - 15%). The rest are crossed out.

   All pages are certified in the same way as the first.

Read about how to fill out the declaration yourself, and you can find out about the features of the new form for filling out.

And you can download a blank form of a zero tax return.

Now you know how to file a zero tax return. Her performance does not require complex operations and actions. Having studied all the rules and nuances of filling out the document, any entrepreneur will be able to cope with this task on their own.

With the suspension of activities and the absence of income, the IP is still obliged to report to the regulatory authorities. If there is nothing to show in the reports, you need to provide null data. IP reporting in the absence of activity is called zero.

When an individual entrepreneur submits a zero declaration

The entrepreneur must submit a zero tax return, the form of which depends on the mode in which the individual entrepreneur operates. An entrepreneur, depending on his activity and its volume, can choose a convenient tax regime - classic or one of the special regimes. Each type of tax regime has its own declaration form. To provide a zero report, no special forms are provided, forms designed for the mode used are filled out. The difference between the zero declaration lies in its content - in the fields for indicating the amounts, either dashes or zeros are put down.

By submitting a zero declaration, an individual entrepreneur thereby informs the tax authorities that he remembers his duties as a taxpayer, but due to lack of activity, he does not have obligations to pay taxes. Tax specialists, having received a zero report from an individual entrepreneur, will not apply penalties to the merchant for non-payment of taxes, as they will see the absence of a basis for their calculation.

If the individual entrepreneur does not provide a zero declaration within the prescribed period, then the fine will be equal to 1000 rubles. - this is the minimum possible fine provided for late filing of tax returns and no need to pay tax.

Cases in which individual entrepreneurs need to submit zero reports:

• Entrepreneurship in reporting period not conducted;
• Individual entrepreneurship has recently been formed, and the activity has not had time to begin in full.

A zero declaration is submitted if there is no income, expenses and, accordingly, profit or loss, that is, there is no basis for calculation tax burden.

IP on OSNO

If an entrepreneur has not submitted any notification and application documents on the application of one of the special regimes, then he is automatically recognized as a taxpayer on a traditional basis. tax regime. If at the same time in reporting year no entrepreneurial actions were performed, then the following zero declarations must be submitted:

• For VAT - submitted 4 times a year, the deadline for submission is the 25th day of the month following the reporting quarter;
• 3-NDFL - submits 1 time per year, the deadline for delivery is April 30 for the past year.

Zero VAT return

An entrepreneur in the traditional tax regime has the obligation to charge the added tax to the amounts upon sale. If the operations subject to this type of tax are not performed, then there is no object for taxing VAT, and, therefore, there are no obligations to pay it. There will be no right to a tax refund if no transactions on receipts were made in the reporting period.

Despite the absence of the amount of VAT payable or refundable, it is mandatory for a merchant to submit a declaration for this type of tax in a timely manner. The report will include nulls.

The declaration form was prepared by Order No. ММB-7-3/558@ dated 10/29/14. It is submitted 4 times a year, based on the results of each quarter, the deadline is the 25th day of the month following the reporting period.

The declaration contains quite a lot of sheets, however, when submitting a zero report, only the title page and the first section should be filled out.

The title page shows information about the payer, the reporting period and contact information. The first section determines the total amount of added tax payable or refundable. Since there is no basis for calculating the tax, dashes are put in the fields of this section. You only need to fill in the field with OKTMO and KBK. All other fields are crossed out.

There is no need to fill out anything else in the declaration, since all other sheets reflect data on transactions performed in the quarter and accrued added tax, and there is nothing to reflect on these sheets due to lack of activity.

Zero declaration 3-NDFL

This declaration shows annual income, sources of their occurrence, deductions, tax and advance amounts. If the individual entrepreneur does not have data to fill in such indicators, then zeros are entered in the fields of the declaration.

Form 3-NDFL, which must be filled out by individual entrepreneurs in 2016 to submit zero indicators, was approved by order No. MMB-7-11 / 671 @ dated 12/24/14 (as amended on 11/25/15).

If an entrepreneur wants to close an IP, then zero 3-personal income tax must be submitted within 5 days from the date of state registration of the fact of closure. The term is determined in business days. This action should be taken if the business is terminated before the end of the reporting year.

A zero report is submitted at the place of residence of the merchant, where he is registered as a tax payer on the DOS. The IP address must be documented, for example, an entry in the passport.

Zero 3-personal income tax can be filled out and submitted in handwritten or electronic form by mail, in person or through an electronic operator.

The organization has the opportunity, in the absence of activity, instead of all zero declarations, to prepare one simplified one, in which zero indicators for all types of taxes will be shown. For individual entrepreneurs, this possibility is not provided; in the classical mode, the entrepreneur is obliged to provide 3-personal income tax, regardless of the actual business.

Sample zero declaration 3-NDFL for individual entrepreneurs

The title part of the declaration includes information:

• About the merchant - TIN, full name, birth information, passport details, contact details;
• About the reporting period - indicates the code "34" and the year;
• On the number of submitted sheets of the declaration, as well as the number of attached documentation (for example, a power of attorney for a representative);
• About the person submitting 3-personal income tax.

If there is no subject of taxation, then the first two sections must be completed.

Filling in the fields:

Zero declaration of IP on the simplified tax system

If the entrepreneur works in a simplified mode, then in the absence of activity, a zero declaration on the simplified tax system must be filled out.

This report is submitted once a year, the last date for submission is 30 April. year after the reporting year. The place of presentation is the branch where the individual entrepreneur is registered as a taxpayer (at the address of residence, documented).

The declaration form has been prepared and attached to the Order of the Federal Tax Service No. MMV-7-3/99@ dated February 26, 2016.

The declaration includes several sections and a title page, which is mandatory for all individual entrepreneurs. Depending on the object of taxation, you need to fill out either sections 1.1 and 2.1.1 when taxing income, or 2.1 and 2.2 - when taxing income / expenses. If the individual entrepreneur does not pay the trading fee and does not receive financial target money for development, then the remaining pages of the declaration are not issued.

The title page includes:

• Details of the merchant - TIN, full name, contact details;
• Data on the reporting period - its code ("34") and year;
• OKVED of the main type of business;
• The number of sheets of the submitted declaration, as well as the number of attached documents;
• Data on the filler of the declaration - the individual entrepreneur himself or his trusted representative.

Completing sections of the simplified declaration:

Field name	Explanations
1.1 - profitable simplified tax system
010	Digital code according to the territorial classifier OKTMO
Other lines	Are crossed out.
1.2 - income-expenditure simplified tax system
010	Territorial code OKTMO
Other lines	Are crossed out.
2.1.1 - profitable simplified tax system
102	For individual entrepreneurs with staff - "1", without staff - "2".
120-123	The tax rate in different municipalities may vary from 0 to 6%.
Other lines	Are crossed out.
2.2 - income-expenditure simplified tax system
260-263	The tax rate in different MOs can vary from 0 to 15%.
Other lines	Are crossed out.

Zero declaration of IP on UTII

If an entrepreneur conducts activities using the special UTII regime, then, as such, it will not be possible to submit a zero UTII declaration, since the single special tax payable under this regime does not depend on the results of the activity, but on the imputed income established for the type of business subject to UTII.

Therefore, even if the individual entrepreneur suspends operations, the tax will have to be calculated, paid and reflected in the declaration. If the entrepreneur does not want to do this, then he should inform the tax office of his intention to suspend work under the imputed regime. The Tax Code of the Russian Federation obliges scammers to perform this action within 5 days from the moment the imputed activity is suspended.

The UTII declaration contains data on the basis for calculating the tax burden, this indicator depends on a number of established components (physical indicator, imputed income, adjustment factors) and does not depend on the real result of the business in the reporting period. That is why it is extremely unprofitable to have activities on UTII, which is suspended for a temporary period. You need to immediately remove the business from the "imputation".

The declaration is submitted four times a year, based on the results of each quarter. The deadline for submission is the 20th of the month following each quarter.

The UTII declaration form is contained in the appendix to Order No. MMB-7-3 / 353 @ dated 12/22/15, it must be applied starting with reporting for 1 sq. 2016

If an individual entrepreneur stops his business on UTII, then within 5 days a notification is submitted to the Federal Tax Service UTII-4 on deregistration as an imputed tax payer. The norms of the Tax Code of the Russian Federation do not allow filing the above declaration with dashes or zeros.