A single (simplified) declaration can be accepted both in paper and in electronic form. In the latter case, the Internet is used to transfer reports to the tax authority. Paper documentation may be provided by a representative of a legal entity. A tax return for an individual entrepreneur can also be sent by mail with the attached investment description. If the payer wishes, the date of their adoption by the supervisory authority is stamped on copies of the documents. In the case of reporting via the Internet, the receiving authority must transmit a receipt for the receipt of documents. The date of submission of documents is considered the date of dispatch.
IP tax return . Design Features
The declaration is made either by hand or in a typewritten form. When using the first option, a fountain pen or ballpoint pen is used in blue or black. Correction of errors is carried out by strikethrough and writing the correct value of any indicator. In this case, the adjustment should be certified by the signature of the person accepting the document and the seal of the controlling organization. The use of any corrective or other similar means for the implementation of corrections is not allowed.
Filling order
On each page at the top is the checkpoint and TIN of the organization, which are assigned to it in accordance with the location, or TIN IP. In the event that the number includes ten digits, in the area of 12 cells in the first two put 00 (zeros). A single (simplified) declaration includes two pages. On the second, information about an individual who is not an entrepreneur is indicated (if the TIN number is not indicated on the first page ). Entrepreneurs and organizations do not fill out the page in principle. On page 001, first of all, in a special field indicate the code of the document type: 3 - corrective, 1 - primary. After the fraction, the adjustment number is indicated (in the case of the provision of “clarification”), for example 3/1, 3/2, 3/3 and so on. In the field opposite, is the year. Below is the code and name of the authority where a single (simplified) declaration is being submitted. Further (even lower) the name of the person or the full name of the organization is indicated . After all these fields, there is a table where all information about payments is reflected, in accordance with which, in fact, a single (simplified) declaration is provided.
Some features of filling the table
There are four rows and the same number of columns in the table. In the first column, taxes are entered into the lines for which reporting is compiled. They are affixed in accordance with the Tax Code (for chapters corresponding to payments). The number is put down in the 2nd column, in the 3rd reflects the reporting period for the corresponding payment (advance payments on it), in the 4th - the quarter number. At the end, the number of pages of the reporting document, the payer's contact phone number, and the number of applications are indicated. Then, in a special field, the person who submits the declaration confirms the completeness and reliability of the information provided in the documentation.