Such a concept as a zero declaration appears on the horizon in cases when the entrepreneur, for whatever reason , did not carry out economic activity . Yes, that happens too.
At the same time, one should not assume that since the
reporting period was quiet, then there is no need to report for it. In this situation, the Federal Tax Service Inspectorate will definitely expect a businessman. It is clear that the latter will file a zero return with the tax authority. This, however, does not change anything: the deadlines for submission must be observed.
Obviously, the lack of entrepreneurial activity is zero profit. And if it is not there, then the amount of taxes will be zero. Therefore, you will not have to pay mandatory fees. However, one should not think that the matter will be limited to the delivery of an empty form. In fact, it is not so empty.
About some features
Russian law holds that a null declaration should be provided if there is a zero balance. That is, there was no activity, no one earned anything and, accordingly, there was nothing to talk about. To put it more clearly, the lack of activity is a complete calm on the accounts or at the box office. But a situation may arise when there is no income, but expenses are being spent. An entrepreneur, for example, paid for some goods using funds that were either on hand or on the account. What does it mean? The law tells us that in this case, the activity was carried out. Consequently, there can be no talk of any blank forms.
When businessmen have good relations with specialists from the tax inspectorate, a zero return is not required by the latter. Instead of a report, you can limit yourself to a regular letter. Its content boils down to the following: “So, they say, and so, I inform you that there was no economic activity during the reporting period. In addition, no employees were accrued wages, and payments to individuals did not take place.” As you can see, the phrases are quite general. But sometimes IFTS is not in the mood.
And then it is already required from the entrepreneur to explain why, in fact, the activity was not conducted? The latter will have to write another message, where it will be necessary to answer this logical question. By the way, in recent years, the practice is quite widespread when businessmen delegate all relations with tax authorities to special organizations. They require a little money. At the same time, all the issues discussed are resolved quickly and, importantly, correctly.
It should also be noted that the zero declaration on the simplified tax system is submitted exclusively to the IFTS. As for legal entities, they are obliged to provide the necessary information to the state statistics bodies, as well as to all well-known extra-budgetary funds. That is, in the FIU and the FSS. As you can see, individual entrepreneurs are in a slightly more advantageous position.
A lot of questions are raised by the zero return on UTII. Disputes between the Ministry of Finance and the IFTS do not stop. And if the tax inspectorate is on the side of business and is waiting for zero returns in the absence of activity, then, according to the Ministry of Finance, the provision of the mentioned statements is not provided. So that.