More than 10 years ago, a single simplified tax return was approved. Who submits, deadlines, in which cases it cannot be handed over, what form it has, how it is filled in - all these issues will be discussed in this article.
The concept of a single simplified tax return (EUD)
Taxpayers - legal entities of our state must report to the IFTS regardless of whether they carried out activities during the calendar year or not. Zero reporting implies the potential for handing over an EVD. Upon its submission, the taxpayer is exempted from the obligation to provide other declarations: when applying the general tax liability - for tax on income and profits, with the simplified tax system - for a simplified declaration. This declaration can be submitted in paper form, which exempts a legal entity that does not carry out business activities from the need to acquire a digital signature, although the possibility of submitting it in electronic form is also provided.
Who submits a single simplified tax return? These are legal entities that pay advance or tax payments on a quarterly basis. When? if the organization makes monthly payments for the Federal Tax Service, the EMA cannot be applied, as well as for individual entrepreneurs using a common taxation system. Other tax returns, such as land, transport, and property, are filed separately.
Who submits a single simplified tax return?
EUD is leased by those legal entities and individual entrepreneurs who did not carry out activities in the reporting period, and also did not carry out any operations at the cash desk and on the current account. The most important condition is the absence of write-offs on bank accounts.
The following condition - the object of taxation should be absent. This suggests that the business entity did not receive income, did not bear expenses, there is nothing to pay taxes and fees with. If the organization does not receive profit, but incurs costs, it is impossible to file a declaration of this kind.
Deadlines
It is not enough to know who submits a single simplified tax return. Timing also needs to be considered. EUD should be provided by the taxpayer to the IFTS at the place of its registration by the 20th day of the month following the reporting month.
Thus, for the first quarter, the EED is leased by 20.04 of the current reporting year, by half a year - by 20.07, by 9 months - by 20.10, for a year - by 20.01 of the following reporting year.
In case of untimely delivery of this declaration, penalties are provided, the amount of which is 1000 rubles for one tax, which is declared. In addition, a fine may be imposed on the head of the organization, the value of which ranges from 300 to 500 rubles.
EED form
The unified simplified tax return form for KND 1151085 was approved back in 2007 by order of the Ministry of Finance. The only change that has been made to this declaration during this time is the change of OKATO to OKTMO.
It should be filled with a ballpoint or fountain pen black or blue, it is also allowed to use the typewritten filling method using a computer.
Corrections in the paper version, as in any other declaration, are allowed. They are made by striking out the erroneous value, correction with confirmation of the correction made by the signature with its decoding. If a mistake is made in the electronic version, then a new revised ELD is submitted.
The uniform simplified tax return form for VAT and other taxes that are indicated in it is uniform.
Fill in the EED on a legal entity
An example of a single simplified tax return is presented below and shown in relation to the first page in the figure.
At the very top of each page of the declaration are the taxpayer TIN and checkpoint. If the TIN has not 12, but 10 digits in its composition, then in the first two cells of the space reserved for its filling in the field put dashes.
The taxpayer fills out the entire declaration, with the exception of the lower right part on the first page, which is filled by the employee of the IFTS.
The first page is numbered 001. It is filled as follows. The code of the type of document is affixed: if it is primary, then 1, if adjusted, then 3, after the slash the number of the adjustment is indicated. At the same time, where history has gone 2 history is silent, but it is required to fill in as required by the Federal Tax Service.
The year being reported is indicated.
The Federal Tax Service Inspectorate is indicated, to which the ECD is submitted with its full name and code.
Next, the full name of the legal entity or full name of the IP is indicated.
Specify the OKTMO code instead of OKATO.
We indicate the code according to OKVED.
The taxes or the tax on which the EOD is provided are indicated. When indicating taxes, we give the number of the head of the Tax Code in the next column. We indicate tax or advance payment periods. If taxes are paid for different periods, a sample of filling in a single simplified tax return for column 3 "Tax (reporting) period" and column 4:
- For each quarter: the number 3 in the column is affixed. In column 4 we put down the quarter number coming with the initial digit 0, for example, 01, etc.
- For reporting periods: 3 - quarter, 6 - half a year, 9 - for January-September, 0 - for 12 months. 4 column is not filled. This is indicated in the text of the Order of the Ministry of Finance, which was signed by Kudrin. However, next in this order is an example in which this column is filled.
The taxpayer contact information is indicated in the form of a telephone.
We indicate the number of pages of the submitted declaration.
We indicate the number of sheets of applications, which include copies of documents (as a rule, the originals of the IFTS does not accept), which confirm the authority of the representative. Other applications are not provided.
The declaration is certified with a signature with full transcript and seal of the head. If the IP does not have a seal, only the signature is affixed. The same requirements apply to a representative of a legal or natural person. If the declaration is submitted by the representative, then it is necessary to add a copy of the document confirming his authority to the application, and indicate the name of this document in the declaration.
We fill in the EED on an individual
If it did not indicate the TIN on the first page, then on the second (002) page the information identifying it is provided, including the full name, date and place of birth.
We indicate the citizenship of the individual.
His place of residence or stay.
At the end, the accuracy and completeness of the information is confirmed by affixing the signature of the individual or his representative, as well as the date of filling out the declaration.
To find out in what cases it is necessary to hand over to an individual who is not an individual entrepreneur, the EMA failed. At the beginning of the order of the Ministry of Finance on this declaration it is indicated that it is leased by any taxpayers who do not carry out transactions that lead to movement in bank accounts or legal entities and have no objects of taxation. It can be assumed that this applies to individuals.
How to submit a single simplified tax return?
If the paper declaration is submitted to the IFTS, it may be submitted by the head of the organization, individual entrepreneur or their representative by proxy. In addition, a single simplified tax return form in accordance with KND 1151085 can be transmitted electronically using a digital signature or by registered (valuable) letter with a preliminary description of the investment.
In the case of a personal filing of the declaration, confirmation of its transfer to the IFTS is the stamp of this organization on the second copy of the EMA, which is received by the person submitting the declaration, indicating the date of submission.
In the case of sending the declaration by mail, the date of submission of the ECD is the date of sending indicated on the stamp of the envelope.
If the EFM is submitted electronically, the person submitting it receives a receipt after the IFTS receives the documents.
Taxpayers submit a single simplified tax return in the following order: legal entities - to the appropriate IFTS at the legal address of registration of the parent organization, IP - to the corresponding IFTS at the place of residence.
What documents to submit with the declaration?
The Federal Tax Service does not imply a simplification of life for legal entities, so there is no need to hope that having passed only the EMA, you say goodbye to the Federal Tax Service until the next reporting period. Organizations are required to submit financial statements together with the EMA.
Finally
Thus, the question โWho submits a single simplified tax return?โ has such answers: business entities, as well as individuals without the status of individual entrepreneurs. In this case, the subjects of taxation should not carry out activities in the reporting period, not have write-offs on bank accounts (or at the cash desk for organizations) and they should not have an object of taxation. Legal entities submit a declaration to the Federal Tax Service Inspectorate, which is geographically located in the same place as the head office, IP - at the place of registration.