Very often, there is no activity in the company (IP) or the company (IP) has only recently registered and is just starting its activities. For such cases, the Tax Code provides for the submission of not zero declarations for all taxes, but the replacement of one - a single (simplified) - declaration. We will talk about this in more detail in this article.
Right to use a simplified declaration
A single (simplified) tax return can be submitted by:
Organizations (regardless of the applicable taxation system);
Individual entrepreneurs applying special tax regimes.
An important point: entrepreneurs on the general taxation system (OSNO) cannot submit a single (simplified) declaration at the end of the year. Even on the condition that during the year they did not make any transactions and did not receive income. In this case, they will have to submit a zero declaration in the form of 3-NDFL to the tax office. As for the VAT declaration, the legislation does not prohibit the replacement of monthly or quarterly declarations with a single (simplified) declaration. The main thing is that the condition is fulfilled - the absence of any operations that should be reflected in the VAT return.
To submit a single simplified declaration, the following conditions must be met:
The company or individual entrepreneur had no cash flow on current accounts and at the cash desk;
The firm or individual entrepreneur did not have objects of taxation for those taxes, the payers of which are the organization (entrepreneur).
An important point: if a commission was debited from your current account on your current account, then in this case the tax office recognizes this as a cash flow. And in this case, you lose the right to a single (simplified) declaration. Only zero reports will have to be filed. It is also worth noting that such operations as the payment of taxes for previous reporting periods, the receipt and return of erroneously received amounts, the payment of contributions to the authorized capital in cash - this all refers to the movement of funds, which means that the organization automatically deprives the organization of the right to file a single ( simplified) declaration.
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Deadline for filing a single (simplified declaration)
A single (simplified) declaration is submitted to the inspection quarterly. The declaration must be submitted no later than the 20th day of the month following the expired quarter, half year, nine months, calendar year (in our case, for the 2nd quarter of 2018 must be submitted no later than July 20, 2018). A declaration is submitted to the tax office at the location of the organization or the place of residence of the entrepreneur.
An important point: the untimely filing of a single (simplified) tax return is an offense for which tax and administrative liability is provided. For the late submission of a simplified declaration, fines are levied for each tax that is indicated in it, and in this case, the fines must be transferred to the budget for the relevant taxes of the CCC. The amount of the fine is 5 percent of the amount of tax that must be paid according to the declaration, but which was not transferred to the budget within the prescribed period, but not more than 30 percent of the tax amount according to the declaration and less than 1000 rubles.
In addition to a tax offense fine for failure to submit (late submission) of a unified (simplified) tax return, at the request of the tax inspectorate, the court may impose administrative liability on officials in the form of a warning or a fine in the amount of 300 to 500 rubles.
Methods for filing a single (simplified) declaration
A single (simplified) tax return can be submitted to the inspection:
on paper;
in electronic form via telecommunication channels. Only this method is provided if the average number of employees for the previous year (in newly created or reorganized organizations - for the month of creation or reorganization) - exceeds 100 people. Also, this reporting option also applies to organizations that are classified as the largest taxpayers. For violation of the established method of submitting tax reporting, tax liability is provided in the form of a fine of 200 rubles for each violation.
Single (simplified) declaration instead of "zero" reports
It is worth noting that the tax inspectorate cannot require an organization (IE) to submit a single (simplified) tax return instead of zero tax returns for each tax. Since there are a number of restrictions for the application of a single (simplified) tax return, which are established by paragraph 2 of Article 80 of the Tax Code. At the time of reporting, only the organization itself knows.