How is the zero declaration submitted?

Such a concept as a zero declaration appears on the horizon in cases when the entrepreneur for any reason was not engaged in economic activities . Yes, this also happens. It should not be assumed that since the reporting period was quiet, it is not necessary to report for it. In this situation, the IFTS will definitely expect a businessman. It is clear that the last one to submit to the tax authority is a zero declaration. This, however, does not change anything: the timing 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 do not have to pay for compulsory fees. However, one should not think that the matter will be limited to the surrender of an empty form. In fact, it is not so empty.
About some features

Russian legislation considers that a zero declaration must be provided if there is a zero balance. That is, there was no activity, no one earned anything and, accordingly, there is nothing to talk about at all. If you express yourself more clearly, the lack of activity is a complete calm on the accounts or in the cash register. But there may be a situation where there is no income, but the expenses are being incurred. The entrepreneur, for example, paid for some goods, using money that was either in the cash register or in the account. What does it mean? The law tells us that in this case the activity was still being implemented. Consequently, there can not be any empty blank forms of speech.

When businessmen have good relations with experts from the tax inspection, then the zero declaration is not the last. Instead of the report, you can limit yourself to ordinary mail. Its content is as follows: "So, say, and so, I inform you that economic activity during the reporting period was not carried out. In addition, no salary was paid to any of the employees, and payments to individuals did not have a place." As you can see, the phrases are quite general. But sometimes the IFNS is not in the mood. And then the entrepreneur is required to explain, and 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. Incidentally, in recent times, it is quite widespread practice, when all relations with tax authorities are delegated to special organizations by the businessmen. They require a little money. At the same time, all the issues discussed are solved quickly and, importantly, correctly.

It should also be noted that the zero declaration on the USN is being surrendered exclusively to the IFTS. As for legal entities, they are obliged to provide the necessary information to the bodies of the State Statistics, as well as to all known extrabudgetary funds. That is, in the FIU and FSS. As can be seen, individual entrepreneurs are in a slightly more advantageous position.

A lot of questions are caused by the zero declaration on UTII. The disputes between the Ministry of Finance and the Federal Tax Service continue. And if the tax inspection is on the side of business and waits for zero declarations in the absence of activity, then, according to the Ministry of Finance, the provision of these reports is not provided. So that.