One simple declaration - how to get it. A simple tax declaration was made - who and when? Structure of a single declaration

Legislation transfers the possibility of filing a single (suspended) declaration to the IFTS for a number of zeros. Such a right is the same for organizations and IP on special regimes, as well as for payers on OSNO.

Tax payers must submit tax dues to the FNP (clause 4, clause 1, article 23, clause 4, clause 3, article 24 of the Tax Code of the Russian Federation). At її number of declarations, advance payments, income statements, paid to "physicists" just. (Art. 80, 230, paragraph 4 of article 310 of the Tax Code of the Russian Federation).

At the first stages, after the registration of firms, the taxpayer may simply not have duties, and therefore, taxes will reach zero (it is not for all taxes, for example, the transport tax will have to be paid at any time for the presence of transport). In such a situation, regardless of the duration of the annual pokazniki, declaration, high and zero, before the tax inspection, a tax is required.

The legality of such an order is confirmed by the courts. In my opinion, as the payer of the tax does not pay a tax before paying for the bags of a specific tax period, the price does not lead to a charge (Article 80 of the Tax Code of the Russian Federation, clause 7 of the information sheet of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 17, 2003 No. 71).

It is important to know that the legislature transfers the possibility of submitting to the IFTS a single (pronounced) declaration for the replacement of zeros. Such a right is the same for organizations and individual entrepreneurs on special regimes, as well as for payers on OSNO. Applicants on the legal system of obov'yazkovo owe for form 3-PDFO (clause 5 of article 227 of the Tax Code of the Russian Federation), and only a few other taxes can file a single (simplified) declaration.

Let's just say that a single (simplified) declaration is a right, not a binding organization. Navіt yakscho all think for the filing of a single declaration to be counted, the payer of taxes can replace it with a set of zero vouchers.

Let's take a look at the signs, for which the company can ask its own robot, having issued a single declaration.

• As if for a long period of time on bank accounts, that charge was not written off, and until the time there were no pennies and no money was seen for the company's needs (analyze the balance sheet for accounts 50 and 51), there is a chance to fix the results in your own contribution declarations (Clause 2, Article 80 of the Tax Code of the Russian Federation).
• At the same time, it is the responsibility of the vikonan and such a mind: for the winter period it is not the fault of the object to pay taxes, the payer of which is the company that calls.

Learn to melt at your own water stones. Deyakі payers pomilkovo vvazhayut, scho komіsіya bank, yak written off from the bank account for yogo vednya, do not come up to turnover. However, navit one karbovanets, write-offs from the bank account, to tell about those who had rukh bankovskikh koshtіv. In this way, the commission can become a transition for filing a single declaration (sheet of the Federal Tax Service of Russia dated July 31, 2012 No. OD-3-3 / 2683). After submitting a single simplified declaration, following the bank commission, filing with the clerk, the tax payer is liable to pay a fine (Article 119 of the Tax Code of the Russian Federation).

The only simple tax declaration is one of the various forms of tax payables. Who and in what term submits a simple tax return? What kind of vipadkas do you see? You can know from our material about the confirmation of the food allowance, as well as the statutory single simplified tax return for 2018-2019.

One simple declaration: who is building

Who submits a single simple tax return and in such situations can it be done? The business entities, for whatever reason, did not conduct a financial and state government in the summer period, may have the right to replace a number of zero declarations to file one single simplified tax return (ЄUD).

Algorithm for filling zero declarations of divs. at the articles:

• “How to fill in a zero declaration for MPE?” ;
• “Zero declaration for a tax on surplus: how to fill it in correctly?” .

You can replace the names with YUD, read.

Obov'zkovymi minds that allow you to submit a single simple tax return, є:

• the number of operations in the summer period, in some cases, there are rukh koshtiv, on the chests of the organization of an individual enterprise;
• Vіdsutnіst ob'єktіv podatkuvannya z tih podtkіv, yakikh є organіzatsіya chi ІП.

In fact, the appointment of a higher mind can lie up to pay taxes, as if they were registered, they did not manage to carry out any operations. In practice, the tax declaration is usually simple, and it is rarely possible to get in contact with those organizations that are supposed to be appointed to higher minds, practically it is not possible. The deyaks of business entities respectfully respect that they may have the right to file a single simple tax return, as they have a daily income, but they didn’t give services, it’s not so. Aje in to this particular type up to the roo shtiv vіdnosyasі vtrati organіzatsії.

Sometimes you can feel, as if saying "a single declaration of insurance premiums." What is the fault of the mav on the uvazi? Better for everything, zvіtnіst schodo insurance payments, yaku mi zdaєmo to the IFTS. Obviously, this is not a declaration, but a rozrahunok. But in the promo you can use such a term. You can find out everything about the single insurance payment account from the materials of our one-menu heading.

If the payer of taxes can submit a single simplified declaration: apply

For a reasonable explanation of those who are creating a single simplified tax return, let's look at a few examples:

butt 1

Admittedly, TOV "Vognik", which is located in the OSNO, did not serve in the 1-3 quarters of 2018, it did not fit into the cash register of the company. Myna is not on the balance sheet of TOV "Vognik". However, in the midst of the stellar period, it paid utility bills from its own rozrahunka rahunka, and it was also paid for and paid wages single spіvrobіtnik - kerіvnik. In this case, LLC "Vognik" does not have the right to submitat the link with tim, that ruh koshtіv on rosrakhunka's rahunka came up, regardless of those who did not have income in this period.

butt 2

Borisov A.I. registrations as an individual admission from 02/01/2018, as the system for filing it was collected by the USN. Prote at the link with non-transferable furnishing Borisov A. I. for the whole of 2018, the river did not give any service. Rosrakhunkovy rahunok vin not vydkrivav, up to Kasi Nadhodzhen was not. Borisov A.I. have the right to filesingle filed tax return for 2018not later than 21.01.2019.

Confirmation of the appointed higher butt to replace the FNP sheet dated 08.08.2011 No. AC-4-3 / [email protected]

butt 3

TOV "Temp" is registered on OSNO. In the 1st-3rd quarters of 2018, no money was found in the cash register for the rozrahunkovy rahunka, and there were no payments for the same; payer from taxes on the mine, transport and land TOV "Temp" does not have a connection with the daily object of taxation. Each organization has the right to filesingle filed tax return, Until yakoї include an allowance for surplus and an allowance for dodan vartist.

Lines for filing a single simplified declaration in 2018-2019

When is a single tax return filed? The lines of filing a single simplified tax return were set for the 20th day of the month following the winter period: quarter, pivrichch, 9 months, calendar rock.

REVEAL RESPECT! It is not possible to replace a single, simple declaration.

Fallen in the form of organizational and legal form of the business entity, it is represented:

• іndivіdualnymi pripriєmtsy - after the registration of IP;
• organizations - for the purpose of knowing the head office (legal address).

For filing in 2018, the terms of filing a single simplified tax return will be as follows:

• 01/22/2018 - for 2017 rіk (the term was moved to the 22nd, since 01/20/2018 is Saturday);
• 04/20/2018 - for the 1st quarter of 2018;
• 07/20/2018 - for April 2018;
• 10/22/2018 - for 9 months of 2018 (the term was moved to the next working day, so 10/20/2018 falls on the weekend).

In addition, if a single tax return for 2018 is submitted, it is also violated by the improvement of the dignified rule about the transfer of terms that are spent on a weekend, in advance (of the next weekday). For filing a single simplified tax return for 2018, the date will be 21.01.2019.

And for the period of 2019, the call terms for the EUD will be as follows:

• 04/22/2019 - for the 1st quarter of 2019 (term rescheduled from Saturday 20 April);
• 07/22/2019 - for February 2019 (transferring the term from Saturday 20 March);
• October 21, 2019 - for 9 months of 2019 (the term was postponed from the week of 20 July);
• 01/20/2020 - for 2019

On this day, there are 3 options for filing a single simplified tax return to the tax authority:

1. I will send a description of the attachment. Receipt of payment at any time will be a document that verifies the filing of the declaration.
2. You can especially bring a declaration to the tax authority - at this time it is filed with 2 accomplices, on which a stamp about acceptance is affixed; 1 copy is left with the taxes, and the 2nd copy is turned over to the payer of taxes and confirmation of the assignment.
3. The third option is to submit the declaration electronically through specialized operators or through the website of the Federal Tax Service of Russia.

The procedure for filing a single simplified tax return in 2018-2019

How to fill in a single filed tax return? The form and procedure for completing a single, simple tax return was approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. The rules, which are applicable to this document, are the procedure for issuing a single simplified tax return in 2018-2019.

Completely before filling in a single simplified tax return (or the form of KND 1152017):

• zapovnyuєtsya in the form of a black or blue ink or rozdrukovuєtsya;
• zaboryaetsya to make corrections for the correction of the correctional problem;
• organizations and ІП only rank 1st side, 2nd rank physical individuals.

Let's take a look at the order of filling in side 1 of the simplified declaration.

In the fields "ІPN" and "KPP" the organization must state the IPN and KPP, it is clear to the certificate of putting on the oblіk by a succumbing body. Individual applicants state only IPN, as well as on the presentation of a withdrawn certificate.

The field "View of the document" is marked with:

• at the time of the first submission of the declaration - "1";
• at the time of submission of the corrigative sound - “3” and through the others the number of the corrigendum: “1”, “2”, “3” is thin.

In the field "Zvitniy rіk" a rіk is assigned, for which a declaration is submitted.

In the field “Hope” the name of the tax inspection is specified - oberzhuvach, in the field “Code” - її code.

The field “OKATO” has the OKTMO code (sheet of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3 / 18585).

In the field “Code for the type of economic activity”, the code according to the ZKVED organization, which is called, or IP, is indicated.

Now we will tell you how the table of taxes will be saved.

Column 1 indicates the name of the tax, column 2 - the number of the head of the Tax Code of the Russian Federation. Columns 3 and 4, included in the single simplification of the declaration for data within the taxable (stellar) period, shall be filled with the following rank:

• in times, if the taxable period is a quarter, column 3 is filled with the value 03, and column 4 is filled with the number of the quarter: 01, 02, 03 and 04;
• in times, if the tax period is a tax - r_k, and the zvіtnі periods are marked with an accruing sum, column 4 is not filled, and column 3 is assigned a number that indicates the svіt ( tax) period:

• 3 - quarter;
• 6 - pivrichchya;
• 9 - 9 months;
• 0 - rec.

Below is the contact phone number, the number of sides of the declaration and the number of sides of supporting documents.

At the time of the confirmation of the declaration by the organization’s certifier, or by the individual entrepreneur himself, the F.I. About the certificate (or ІП), yogo signature, the seal of the organization (for її presence) and the date of the declaration. If the declaration is recognized by a special person, it is designated as P.I. O. As a document confirming the reinstatement of an individual:

• for the organization, a sufficient power of attorney on the form of the organization with a seal and a signature of the certifier;
• for a sole proprietorship, a notarized power of attorney is required for the trusted person.

Storinka 2 is filled with only physical persons - standard data about a person is indicated there, it is not to blame for the problems when filling in the page.

One simple declaration - a sign of completion

The single simple tax return form can be downloaded from our website.

However, we can also draw upon the familiarity from the clear filling of a single simplified tax return. Especially in the light of food about those who can establish the basis for filling a zero single unified tax return. The only simple declaration turned out to be like a zero (so there are no digital indicators that characterize the taxpayer of taxes in duties), so it’s not necessary to avenge the watering for putting down in the dash for the day for filling the taxes. In addition, in nіy vіdobrazhayutsі vіdomosti pro vіdsutnіst pіdstav to pay kіlkoh taxes. Zvichaynu well zero declaration to put on the form of a specific tax, zastosovuvannya for making before the new weekly bills before the repayment of the base from the first tax, as for the validity of these bills, replace with dashes.

About the rules for issuing a zero single declaration for the simplified tax system for 2018, read at the article “How to fill in the zero zvіtnіst schodo USN?” .

On our website, you can fill in the form of a single simple tax return for the organization. Yogo can not be less marvelous, but also take advantage of your stats.

Podbags

It is significant, once again, that far from all payers of taxes can make a single simple tax return. In order to vindicate the right to make such a declaration, the business entity needs to dig deep into the minds: on the other hand, it’s not guilty to pay a penny fee, it’s not guilty to pay a fee.

If an organization (ІП) is a payer, be it a tax, it can submit a tax return / a taxpayer. And if the activity was not carried out, and, therefore, there are no data to fill the tax rate, then “nulls” are given. And, in order to make it easier for taxpayers to pay taxes on taxes in the case of taxpayers, if the object of taxation is not available, the Tax Code of the Russian Federation has transferred the task of a single (simplified) tax declaration. About those who її may have the right to speak in yakі terms, rozpovіmo at our consultation.

Single (simplified) tax return: who is building 2019

A single (simplified) tax return for 2019 can be submitted for a replacement tax return from MPE, a tax on surplus, USN or ESHN. It is necessary to protect the singing minds (clause 2 of article 80 of the Tax Code of the Russian Federation):

• firstly, at the stellar (tax) period, for any payer of taxes, taxes are collected for a single (simplisted) tax return, vin not maw of the tax return;
• in a different way, during the whole period there was no flurry of money either in the kasі organizations, or on the її racks at the banks.

The change of objects of subsidies for reinsurance is more taxable under the articles of the Tax Code of the Russian Federation, indicated in the tables below.

It is necessary to remember that filing a single tax return is a right, and not a binding organization. Tse means that for all significant taxes, or for some of them, for the presence of the right to file a single declaration, the payer of taxes can file "primary" zero declarations.

Let's guess that when a tax on mine, transport, land or water tax is forgiven, a declaration is not submitted. Even if there is no object for paying taxes, then there is no such person as a payer of taxes. And then, to answer before the tax inspectorate, it is not guilty either in the “primary” format, or in the simplified one (clause 1 of article 373, article 357, clause 1 of article 388, clause 1 of article 333.8 of the Tax Code of the Russian Federation, Listi of the Ministry of Finance issued on February 28, 2013 No. 03-02-08/5904, issued on December 28, 2012 No. 03-02-08/116).

One simple declaration: terms of the goal of 2019

The payer of taxes, who has filed a single (done) declaration for the day of work in 2019, is obliged to work no later than the 20th day of the month following the quarter, pivrichch, 9 months, calendar rock (clause 80 of the Tax Code of the Russian Federation) . If it happens on the 20th day of the week, or a non-working holy day, it will be possible to issue a declaration on the first working day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation). To that, for example, the declaration for 1 sq.m. 2019 may not be built later than 04/22/2019.

About the form of a single tax declaration, we spoke about it, and they also pointed out the butt of filling such a declaration.

Over 10 years ago, a single simplified tax return was approved. Who in some vipadkah її cannot be built, if the form is out of place, if it will be remembered, all nutrition will be considered in this article.

The concept of a single simplified tax return (JUD)

The payers of taxes - the legal entities of our state, may call up to the IFTS independently, depending on the fact that they stink the stench of the calendar year. Zero zvіtnіst transferring the potential for folding EUD. At the beginning of the її folded payroll taxes are due on the obligation to submit other declarations: when the OSCP is stuck - for a tax on DS and income, for the simplified tax system - a simplified declaration. This declaration may be filed with a paper official, which is a legal entity, as it does not interfere with the government’s activity, due to the need to submit a digital signature, although the possibility of filing in electronic form is also transferred.

Whoever pays a single tax payment to a legal person, how to pay advance payments or tax payments to the quarter. At times? If the organization is to carry out monthly payments for the IFTS, then the EUD cannot be zastosovuvatsya, like for IP, like vikoristovuyut zagalnu system odatkuvannya. Declarations from other taxes, such as land, transport and mine, are submitted okremo.

Who is issuing a single tax return?

ЄUD are given by those legal persons and ІП, yakі did not pass the duty in the summer period, and also did not perform the daily operations at the cash desk on the rozrachunka rachunka. The most important thing is that the day is written off for bank accounts.

The onset of the mind - the object of submission can be daily. It’s not worth talking about those who are the subject of the state without taking income, not paying taxes, paying tributes and paying a lot of money. If the organization does not take away the income, but if you carry it, it is not possible to submit a declaration of this kind.

Building terms

It is not enough to know who submits a simple tax return. Lines also need to be corrected. ЄUD can be given by the payer of taxes to the IFTS for the month of the yogo registration until the 20th day of the coming month.

In this order, the IUD for the 1st quarter is given until 20.04 of the daytime star, for the spring - until 20.07, for 9 months - until 20.10, for the river - until 20.01 of the onset of the day.

At the time of non-hourly filing of the given declaration, the transfer of penalties, the amount of which is 1000 rubles for one tribute, which is the declaration. Krim tsgogo, but a fine was imposed on the organization’s worker, the amount of which is 300 to 500 rubles.

ЄUD form

The form of a single simplified tax return with KND 1151085 was approved in 2007 by order of the Ministry of Finance. The only change, which was made an hour before the declaration was made, is the change of OKATO to OKTMO.

It is guilty to fill in with a bag or a black or blue pen, so it is allowed to use a typewritten way to fill in for the help of a computer.

Amendments to the paper version, like in any other declaration, are allowed. The stench is marked by a way of christening the pardon meaning, corrected by confirmation of the broken correction with a signature with decryption. If pardon is allowed in the electronic version, then a new clarified EUD is submitted.

The form of a single simplified tax declaration with MPE and other taxes that are included in it is however the same.

Zapovnyuemo ЄUD for yurosoba

Zrazok zapovnennya єsinoї simple tax declaration submissions lower than the testimony of a hundred percent of the first side for a little one.

At the very top of the skin side of the declaration, IPN and KPP of the payer of taxes are affixed. If the IPN is not 12, but 10 digits in your warehouse, then in the first two middles of the field entered for this filling, put dashes.

The payer of taxes will fill in the entire declaration, behind the vinyatka of the right lower part on the first side, as if it will fill in the badges of the taxpayer of the Federal Tax Service.

The first page may be number 001. It will start like this. The code of the type of the document is put down: if it is the first wine, then 1; With whom, 2 history has been closed, but it is necessary to zapovnyuvaty so that the FNP helps.

The river is appointed, which is called.

It is indicated by the IFTS, until the EUD is submitted from the instructions, rename the code.

Please indicate the OKTMO code for the OKATO.

Please note the code is from KVED.

Giveaways are required chi giveaway, which is supposed to be EUD. When assigning taxes, we indicate the number of the head of the PC at the court column. It is necessary to pay taxes and advance payment periods. At the same time, taxes are paid for different periods, once a single simplified tax return is filled in 3 columns "Civil (summer) period" and 4 columns:

• Behind the skin quarter: the number 3 is placed at the column. In 4 columns, we put down the number of the quarter, which goes with the primary number 0, for example, 01 then.
• For the winter periods: 3 - quarter, 6 - spring, 9 - for mid-spring, 0 - for 12 months. 4th column is not saved. This is how it is designated in the text of the Order of the Ministry of Finance, which is the signing of Kudrinim. However, for whom the punishment is pointed, for whom the column is filled.

The contact details of the payer of taxes are shown at the phone.

It is necessary to indicate the number of sides of the declaration that is submitted.

It is necessary to indicate the number of archival documents, before which copies of documents lie (as a rule, the originals of the IFTS do not accept), which confirm the new representative. Other supplements are not transferred.

The declaration is signed with the latest deciphering and the signet of the engraver. If IP does not have seals, only a signature is affixed. Tі zh vymogi poshiryuyuyutsya і on the representative of the legal abo physical individuals. If the declaration is submitted by a representative, then it is necessary to add an additional copy of the document, which confirms the first priority, and in the declaration indicate the name of the document.

Zapovnyuemo ЄUD for physical education

Even though it didn’t indicate the IPN on the first side, then on the other (002) side, the identification information is displayed, which includes P.I.B. povnistyu, the date and place of the people.

The bulkiness of the physical individual is shown.

Yogo mistse living chi perebuvannya.

For example, the reliability and completeness of the statements are confirmed by the signature of a physical person or a representative, as well as to give a completed declaration.

To know that in some situations it is necessary to create a physical person, for example, not є IP, ЄUD did not go far. At the beginning of the decree of the Ministry of Finance, it was appointed to give a declaration that we should give taxpayers taxes, if they don’t zdiisnyuyut operations that lead to ruin on bank accounts, or as a legal entity, it’s not possible to file taxes. It is possible to allow, that it is worthwhile and physical osib.

How to file a simple tax return?

At the time of submission of the declaration, the paperman looks to the IFTS, you can submit a certificate of the organization, IP or their representative for instructions. Krim tsgogo, the single filed tax declaration form s KND 1151085 can be transmitted electronically from the digital signature or by the recommended (printed) sheet from the front of the written description of the deposit.

At the time of the special submission of the declaration to the confirmation of the transfer to the IFTS, the stamp of the organization is stamped on another accomplice of the EUD, which is taken by the person who submits the declaration, from the appointed date of the filing.

In case of overstrength of the declaration, the date of filing of the EUD shall be the date of administration, indicated on the stamp of the envelope.

At the time of submitting the EUD in electronic form, the person, as you file, takes the receipt after the fact that the IFTS takes the documents.

Tax payers submit a single simplified tax return in the following order: legal entities - from the IFTS official for the legal address of the registration of the parent organization, IP - from the IFTS official for the place of residence.

What documents should be stored with the declaration?

FNP does not transfer forgiveness of life for legal issues, it is not necessary for you to spodіvatisya on those who have given less EUD, you will say goodbye to the IFTS until the onset of the sunny period. Organizations of goiters are obliged to take care of the accounting at once.

At the end

Otzhe, nutrition “Who is creating a single simple tax return?” may yet vydpovіdі: subject to gospodaryuvannya, as well as without IP status. In case of any subject of taxation, it is not guilty to carry out the duty in the summer period, do not write off for bank accounts (or in cash for organizations) and they are not guilty of the object of taxation. The legal entity is to submit a declaration to the tієї IFNS, as it is territorially roztashovana there, where the office of the head organization, IP for the registration office is located.

The only simple declaration is submitted by individual companies and organizations for one or more dekilkom gifts, as the stench did not conduct activity in the stellar period. In the article, you will find an example of filling in a single declaration (ЄUND) for IP and TOV.
Single filed tax declaration for 2016 roci: form (for xls)

Who can say what ЄUND

Article 80 of the Tax Code of the Russian Federation shows that a single simplified declaration is submitted by payers of taxes, as they did not have a lot of money on the banks of the bank during the summer, and navit ob'ektiv podatkuvannya. Dosі zalishaєtsya sprinim nutrition, chi є podannya zero zvіtnostі right chi obov'yazkom.

On the right, in what is understood by “represented” by the deaking inspectors, they tumble like a shoe, for the destruction of which they are fined. But if you lie, that a single declaration is broken, in order to make it easier to file a star rating, then the fine for not filing a UND is illegal. Such a thought is reflected in the list of the Ministry of Finance of the Russian Federation No. 03-02-07 / 2-154 dated 12.11.2012.

The single declaration for the viability of activity is issued according to the form CND 1151085, approved by order of the Ministry of Finance on 10 April 2007. No. 62n, in 2016 the roci form is left up-to-date.

In this rank, the right to fold a zero declaration may be paid by the payers of taxes, as if they win two minds:

1. Vіdsutnіst be-yakіh operations, scho proizvodit to ruhu koshtіv on rozrahunka rahunka ta kasi. In times, as for the rozrahunka, there are operations to be carried out, for example, to pay salaries to spivrobitniks, pay for any services (among them, for serving the rahunka to the bank), write off the rent, pay it too little, then one simple declaration is not submitted. The operation will be just pardoning the money for a rozrahunkovy account by the counterparty. Before submitting the declaration, it is necessary to ask the bank for a bank statement for the rozrahunkovy rahunka, so that you can change the bank account, because there were no annual bankruptcies.
2. Vіdsutnіst ob'єktіv i opraktіy z tih podtkіv, yak podєєєєєєєєєєєєєє єІІІС‚Сє. Here, it is necessary to indicate that the crime of ob'єktіv podatkuvannya (income, mine, the sale of goods and services) is due to the daily operation for the tax.

Having been appointed from the team, who submits a single simple tax return in 2016, it is clear that for some gifts they will be filed in a certain term.

For some taxes, you can submit a zero declaration

A single declaration can only be built for these gifts, for some winter period - quarter, pivrichchya, 9 months, river. To such taxes lie: MPE, income tax, simplified tax system, unified agricultural tax, PDFO. For donations, the golden period of which is є month, UND cannot be given. Before them, excise taxes, a tax on a type of booth of brown copalin, and a tax on a coal business can be seen.

To give respect to the fact that during the summer period in the PDFO є rіk, the building of the UND is not permissible. It is explained by the fact that the IP is obliged to represent the value of the surplus tax regardless of the visibility of the object in the new (income in the summer period).

If UTII, then on which regime, in principle, there can be no zero declarations. You don’t know how to do real activities, but a physical indicator (sq.m., number of transport workers) is all the same. In order not to pay tribute for the day of work, you just need to get involved in the form, like a payer of UTII. Sproschentsі can rob, how to submit a declaration to them - one simple rank of zero for the simplified tax system.

Butt #1

Sergeyev V.V. registrations as IP in infants in 2016. For unknowing Sergєєv not filing an application for zastosuvannya simplified tax system and buv transfers to the underground regime. At the link with the cim after the end of the fate, the wine may call for two taxes: PDFO and PDV. In breastfeeding Sergєєv, the activity is not in vіv i ob'ektіv podatkuvannya MPE, zokrema and operations, not mav. In order not to add up the VAT, you can file a simplified declaration for the first tax. Ale z PDFO wines of goiter will be filed with a rіchnu zvіtnіst no later than April 30, 2017.

Butt #2

Individual income, a kind of zastosovuє demand 6%, in the 1st quarter of income not maw. They didn’t pay insurance contributions, they didn’t hire hired helpers either. For the 1st quarter of wines, you can apply ENUD.

Which term is necessary to create ЄUND

A single simplified declaration is issued for the term 20 days after the end of the starry period (quarter, April, 9 months of the year). According to the simplified tax system, a tax with a profit and a tax, a declaration is given in a broad term until 20 September following the reporting date. So, the terms for filing a single simplified declaration from the assignment of taxes for 2016 - no later than September 20, 2017.

The terms for filing a single simplified declaration in 2017 are the following:

• for the 1st quarter - up to 20 April;
• for the II quarter - up to 20 limes;
• for the ІІІ quarter - up to 20 Zhovtnya;
• for the IV quarter - until September 22, 2018.

Vіdpovіdalnіst іn prostochennya vіdnіnіnі zvіtnostі

At the same time, when there were penalties for the untimely folding of the UND, a twofold position developed.

1. For non-submission of JUND at the lines, the payer of taxes is attracted to vіdpovіdalnostі for Art. 119 of the Tax Code of the Russian Federation. If so, the fine is charged for the number of appointments from UND taxes. Let's guess, scho zgіdno z ієyu statteu fine to become 5% of the amount of tax, shown in the declaration, but not more than 30% and not less than 1000 rubles. So, as the declaration is simple, do not take notice of the sum of the tax before payment, the fine for this article becomes 1 thousand. rub. In such a rank, as 2 tributes were assigned to the UND, a fine would have to be paid to the underling rozmіrі.
2. Oskіlki ЄUND not є for your declaration, scho to avenge vіdomosti about the ob'єkti podatkuvannya, the sum of the calculated tax and paid tax, then go to vіdpovіdalnosti for Art. 119 of the Tax Code of the Russian Federation for failure to submit a document, zastosovuvatisya impromptu. Have tsomu vipadku zastosovuyut fine for Art. 126 of the Tax Code of the Russian Federation at the expense of 200 rubles. for one document (List of the Ministry of Finance of the Russian Federation dated 03.07.08 No. 03-02-07 / 2-118).

Blank YUND

A single filed tax return for 2016 was approved by the order of the Ministry of Finance on 10 April 2007. No. 62n (form for KND 1151085). Zero declaration is given before the inspection, where the payer of taxes is worth the appearance. You can get the form from our article or take it free of charge in the IFTS. To correctly fill in ЄUND, read our instructions.

Zagalnі vymogi until zapovnennya

• It is allowed to fill in the document by hand, or for the help of a computer;
• When filling the hands, it is necessary to wink the handle of the blue or black color;
• Voting for corrective contributions is not allowed;
• If a pardon is allowed, it is necessary to cross, indicate the correct order and put a signature and another (for obviousness).

Filling in the ЄUND form for TOV may look like this: