Tax return for tax simplified. Sample of filling out the simplified taxation system “income” declaration. Example of filling out a declaration

How to fill out the form correctly? Which form is currently relevant? Where and in what cases should reports be submitted? We'll talk about all this and more in this section.

The new reporting form was approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/99@ dated 02.26.16 and is valid from April 10, 2016. For the last year, 2015, reporting was allowed at the discretion of taxpayers - using a new or old form. For 2016, an exclusively new form is in effect, the procedure for filling it out has changed. The possibility of a reduction in tax calculations on the amount of trade fees paid has now been taken into account. And newly registered entrepreneurs have the right to take advantage of the zero rate, which must be taken into account when drawing up the report.

The choice of the necessary sections in the simplified declaration 2016 depends on the applied taxation object. For companies on “income”, sections 1.1 and 2.1 are required. For companies based on “income-expenses” it is necessary to form sections 1.2 and 2.2. The use of the remaining sheets is carried out if the corresponding operations are available.

Technical changes affected the title page of the tax return under the simplified tax system. Cells have been added there for successor companies that prepare reports for the reorganized business entity. A complete list of reorganization codes is contained in the reference materials below, for example, transformation corresponds to the value “1”, merger - “2”. If the form of reorganization is liquidation, the code in the simplified taxation system declaration corresponds to “0”. The TIN/KPP of the reorganized enterprise must also be provided. In addition, the old OKATO codes have been replaced with new OKTMO codes.

Reports are submitted to the tax authorities at the place of registration of enterprises or place of residence of the individual entrepreneur. You can submit the form in person/through a representative, via the Internet, electronically, or by mail. Remember that sending any reports by mail requires a registered inventory, one copy of which remains with the taxpayer.

Declaration under the simplified tax system – due date 2016

Reporting is required to be submitted once a year - based on the results of the tax period. At the end of the reporting periods, nothing needs to be submitted; the taxpayer must only correctly calculate and pay advance payments to the budget. If you have “income,” you can reduce the resulting amounts by insurance premiums.

Established deadlines for submitting the declaration for 2016:

• For entrepreneurs – May 2, 2017.
• For enterprises – March 31, 2017.
• When closing an individual entrepreneur, a declaration under the simplified tax system is submitted - before the 25th month following the quarter of the end of the use of the simplified tax system.

Note! For failure to fulfill reporting obligations, the taxpayer faces penalties in the amount of 5 to 30% of the unpaid tax amount, but not less than 1000 rubles. The fine is charged for each month of delay, including incomplete ones.

Filling out a declaration according to the simplified tax system - basic rules:

• All amounts are entered in full rubles according to rounding rules.
• It is allowed to compile by computer or manually without corrections by a proofreader.
• When filling out electronically manually, you are allowed not to put dashes in empty cells, and the Courier New font size should be 16-18 points high.
• The recording begins from left to right from the first cell; in the remaining empty cells, dashes are added when manually filled in. If any cells cannot be filled in or the amount is zero, dashes are also placed in them.
• Advance payments are calculated based on actual data on income and expenses, and not on the amounts that were paid.
• Insurance premiums are taken into account the other way around - only those that were paid in the required period. This does not take into account the amount of penalties and fines.
• In the beginning, it is convenient to fill out sections 2, and then, based on them, sections 1.
• For taxpayers with an “income” object of 6%, sections 1.1, 2.1.1 are provided, in the presence of trade fees 2.1.2.
• For taxpayers with the “income-expenses” object, sections 1.2, 2.2 are provided.
• Everyone must fill out the title page. And section 3 is formed when conducting charitable activities or the intended use of funds. The full list is contained in Appendix No. 5 of the Procedure for filling out the declaration.
• All completed pages must be numbered, the total number of which is indicated on the title page.
• Blank pages do not need to be printed or submitted.
• When using a seal, the imprint is placed in place of the painting on the title page.
• There is no need to staple the report.

You can download a form with an example of a tax return of the simplified tax system 2016 for individual entrepreneurs here.

Declaration of simplified tax system 2016 - instructions for filling out

A template for drafting is attached and available for download. The main nuances of report generation are described below. The detailed procedure is given in Appendix No. 3 to the Order.

Initial conditional data for compiling the report for 2016:

Individual entrepreneur Petrov Petrovich works in a simplified manner with the “income-expenses” object. Has no employees. The table summarizes the main indicators from the book on KUDiR.

Table of indicators (in full rubles):

Example 2 attached.

Basic reference data for preparing a declaration in accordance with legal requirements:

• Types of liquidation/reorganization of an enterprise or entrepreneur - 1 for transformation, 2 for merger, 3 for division, 5 for merger, 6 for division with parallel merger, 0 for liquidation.
• The Federal Tax Service inspection body code is 120 for an individual entrepreneur, 210 for a Russian enterprise, 215 for a legal successor.
• Correction number – 0 for first submission, 1 for resubmission, 2 for secondary submission, etc.
• Tax period – 34 for a calendar year, 50 upon liquidation/reorganization or upon closure of an individual entrepreneur/organization, 95 upon transition to a different tax regime, 96 upon termination of use of the simplified tax system.
• OKVED type code - you must indicate any of the activities being carried out, which is indicated in the extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs.
• The status of the person presenting the information is 1 for the taxpayer, 2 for the representative.

If financial and economic activities were not carried out or were suspended, “zero” reporting is required. If you make incorrect advance payments during the year, you should correct the data when filling out the declaration and provide the correct information, paying additional tax if necessary. And if the report has already been submitted, but errors are later discovered, an updated declaration must be drawn up. Self-correction of inaccuracies does not lead to the accrual of penalties.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Declaration of the simplified tax system for 2018 is a report submitted by all business entities applying preferential treatment. If the taxpayer had no activity, he must still report.

A zero tax return for individual entrepreneurs (simplified 2019) is formed on the basis of the requirements of the Federal Tax Service order No. MMV-7-3 dated February 26, 2016. Since amendments have been made to it since approval, it is necessary to study a sample of filling out a zero declaration under the simplified tax system for 2018 for individual entrepreneurs before send it to the Federal Tax Service. Moreover, if there was no activity this year, then the report will not contain specific indicators. We also note that entrepreneurs report for the year no later than 04/30/2019, and organizations - until March 31.

This article provides a sample of how to fill out a zero declaration under the simplified tax system for 2018 for an individual entrepreneur. Also on the website you can download for free a zero declaration form under the simplified tax system for 2018 for individual entrepreneurs.

Zero declaration under the simplified tax system for 2018 for individual entrepreneurs (sample of filling out “income”)

Tax reporting is conventionally called zero. There is no such concept in official documents. This includes the submission of information by business entities that did not operate during the tax period, that is, they did not have any movement of funds in their current accounts. However, in this case, a single simplified declaration is provided. Remember that an individual entrepreneur using the simplified tax system cannot submit completely blank reports (this example of filling out a zero report to the tax office for an individual entrepreneur using the simplified tax system for 2018 does not reflect this). At a minimum, you must pay insurance premiums for pension and health insurance and reflect them in your documents.

Simplified reporting composition

Since a zero declaration under the simplified tax system for 2018 for LLCs (filling out sample) and for individual entrepreneurs is possible not only in the absence of activity, but also at a preferential rate established in a number of regions for certain sectors of the economy and/or entrepreneurs just starting their business, the composition may be different. In addition, it depends on what object of taxation the businessman has chosen. The table shows the sections that need to be filled out in different cases:

Section 3 is completed if necessary.

Sample of filling out a zero declaration under the simplified tax system for 2018 for individual entrepreneurs (“income”)

Absolutely all simplified payers must fill out the title page according to the usual rules:

1. Indicate the name.
2. Enter the address and phone number of the payer.
3. Specify the tax period.
4. Specify TIN, OKTMO, OKVED.
5. Number the pages.
6. Date it and sign it.
7. Place dashes in all unfilled cells, including in the section “I confirm the accuracy and completeness of the information.”

A sample of filling out a new tax return form under the simplified tax system for 2018 (title page) should look like this:

In section 1.1 or 1.2, depending on the object of taxation, the OKTMO code is indicated in line 010, in the remaining fields there are dashes. For example, if the code consists of only 8 digits, you need to enter them and put dashes in the remaining cells.

In sections 2.1.1 (object “income”) and 2.2 (object “income - expenses”) you should enter income and expenses, as well as the rate that the businessman applies (0, 6 or 15 percent in this form: 0.0; 6 ,0 or 15.0); dashes are placed in other lines.

Please note: the sample zero tax return for individual entrepreneurs for 2018 on the simplified tax system for income also contains checks in lines 140-143, where you need to indicate the amount of insurance contributions that reduces the amount of tax. But since no activity was carried out and there is actually nothing to reduce, it is not necessary to reflect the contributions. It won't be a mistake.

If the tax according to the simplified tax system is equal to zero (possible only for the object “income”), then the reporting is filled out as usual, only in line 100 of section 1.1 there will be dashes. This is possible if the revenue is lower than the amount of insurance premiums.

Responsibility for the absence of a simplification report

If an entrepreneur does not provide the necessary information, he may be punished in accordance with the provisions of Article 119 of the Tax Code of the Russian Federation. This clarification is given in the letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08/47033. The fine in this case is 1000 rubles, but can be reduced if there are mitigating circumstances. Article 112 of the Tax Code of the Russian Federation includes such circumstances as a slight delay in submitting a report. In addition, a fine for small businesses can be replaced with a warning. To do this, the taxpayer must send a request to his Federal Tax Service to reduce the amount of the fine, with the obligatory indication of all mitigating circumstances.

We should also not forget that Article 76 of the Tax Code of the Russian Federation provides for the possibility of blocking a taxpayer’s current account for late submission of tax reports. This measure can also be applied to a zero report, so it is better not to be late with it by more than 10 days.

Let us remind you that there are many special services for preparing and submitting reports electronically. Almost all accounting programs provide this opportunity. Some of them have special tariffs for such a service, some offer to do this completely free of charge, such as. This service will be especially appreciated by individual entrepreneurs who work without an accountant. After all, not only will they not have to spend, even small, money for submitting reports without having any income, but they will also not have to delve into what exactly needs to be submitted and when. If you register in the program, she herself will remind you what reports (even without financial indicators) need to be submitted, and will offer to generate the necessary documents. All that is required from the individual entrepreneur is simply to enter your data, IIN, registration address and OKVED code.

Where to download the declaration form according to the simplified tax system for 2018 for individual entrepreneurs

Please note that a separate zero report form is not provided; regular simplified reporting is filled out, but taking into account the specified features. Instead, you can submit a single simplified declaration, but the deadline for its submission expires on January 20, 2019.

New form "Tax return for tax paid in connection with the application of the simplified taxation system" officially approved by the document Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

More information about the application of the KND form 1152017:

• Improving tax administration: the next stage

  Period. As the last striking example, we can cite a new declaration for the tax paid when applying the simplified tax system... approval of the form of the tax return for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in communication with the use of a simplified taxation system, in electronic...

• In what cases can an individual entrepreneur submit a zero declaration under the simplified tax system?

  Filling out a declaration according to the simplified tax system). Filling out section 1.1 “The amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation... the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation...

• Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the first quarter. 2018

  According to it, the taxpayer under the simplified taxation system with the object of taxation is “income reduced by the amount of expenses.” In... purchase and sale. During a desk tax audit of a tax return submitted by an entrepreneur, paid in connection with the application of the simplified taxation system for 2014... is associated with business activities and is subject to taxation under the simplified taxation system provided for in Chapter 26.2 of the Tax Code...

• The discrepancy between tax and accounting reporting indicators under the simplified tax system: how to explain it to the tax authorities?

  To the “simplified” tax declaration and financial statements, which are submitted to the tax authority. Declaration under the simplified tax system. Declaration of tax paid in connection with the application of the simplified taxation system... 04/03/2017 we inform you that the declaration of tax paid in connection with the application of the simplified taxation system does not contain errors. Excess income...

• Practice of the Supreme Court of the Russian Federation on tax disputes for October 2018

  According to form 2-NDFL, it is not a declaration or calculation for the purposes of tax... control. In addition, information reflected in... from sales is taken into account when determining the tax base for the tax paid in connection with the application of the simplified taxation system. Determination dated October 16 ... .2018 No. 308-KG18-17356 (s. Zavyalova T.V...

• “Simplified” tax return for 2016: selected issues

  A “simplified” tax declaration is a power of attorney if the declaration is submitted by a representative of the taxpayer. Features of filling out a tax return under the simplified tax system. Declaration of tax paid in connection with the application... the amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation...

• VAT in 2018: clarifications from the Russian Ministry of Finance

  During the export procedure on the basis of temporary declarations, the tax authorities must submit a complete customs... completed before the end of the tax period for which the value added tax declaration is submitted... used in business activities, as part of expenses when determining the object of taxation for tax paid in connection with the application of the simplified taxation system, in the manner prescribed...

• Review of letters from the Ministry of Finance of the Russian Federation for March 2019

  Tax Code of the Russian Federation and, accordingly, in section 7 of the VAT tax return, approved by order of the Federal Tax Service... In this regard, the organization engaged in the production and sale of decorations, when determining the tax base for the tax paid in connection with the application of the simplified taxation system, c. .. are taken into account by the taxpayer-lessor in income when calculating the tax base for the tax paid in connection with the application of the simplified taxation system. Letter dated 29...

• Disputes about tax benefits (Practice of the Supreme Court of the Russian Federation for 2018)

  In VAT returns, transactions involving the sale of equipment to the public, submission to the tax authority of VAT and income tax returns with “zero” indicators... tax benefits in the form of a VAT refund from the budget and a reduction in the tax burden of the counterparty for the tax paid in connection with the use of a simplified taxation system...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018

  In the generally established order. Payment of property tax of organizations and submission of a tax return (calculation) are carried out at... the place of accounting on the balance sheet of capital investments in... balance sheet, payment of property tax of organizations and submission of a tax return (calculation) depend... can be taken into account when calculating tax base for taxes paid in connection with the application of the simplified taxation system. Letter dated December 4...

• Review of letters from the Ministry of Finance of the Russian Federation for August 2018

  The nominal owner is indicated in a special declaration submitted in accordance with Federal Law. The specified... export procedure on the basis of temporary declarations must be submitted to the tax authorities in full... completed before the end of the tax period for which the value added tax declaration is submitted... must be taken into account as part of its income when determining the tax base for the tax paid in connection with the application of the simplified taxation system. Letter from...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2017
• Review of letters from the Ministry of Finance of the Russian Federation for February 2018

  For the other party to the transaction to apply a symmetrical adjustment, the taxpayer must submit a tax return that... reflects the corresponding adjustment. Value added tax... used in business activities, as part of expenses when determining the object of taxation for the tax paid in connection with the application of the simplified taxation system, in the manner ...

• Important legal positions of the Constitutional Court and the Supreme Court on taxation issues for the 4th quarter of 2017

  Legislation on taxes and fees. Based on the results of a desk tax audit of the tax return submitted by the company for the tax on... the supporting tax authority indicated that for the purposes of calculating the single tax paid in connection with the application of the simplified taxation system, not... an entrepreneur applying the general taxation system submitted to inspection of the tax return for personal income tax...

• Practice of the Supreme Court of the Russian Federation on tax disputes October 2017

  13609 (village Tyutin D.V., UAZ Distribution Center) – The mere submission of a tax return, ... which was not the subject of an audit by the tax authority, is not enough ... reconstruction of tax obligations, increasing the tax base for value added tax and for tax on... is subject to accounting when calculating the single tax paid in connection with the application of the simplified taxation system. Integrity Issues Definition of 25...

Those who applied the simplified tax system in 2016 must submit a “simplified” tax declaration to their inspectorate. We will tell you in this article what form is used to submit a declaration under the simplified tax system in 2017, how to fill out a declaration for those payers whose tax object is “income”, as well as for those who define the tax base as “income minus expenses”.

Declaration form according to the simplified tax system 2016

The declaration for 2016 should be filled out according to the form that the Federal Tax Service of the Russian Federation adopted on February 26, 2016 by order No. ММВ-7-3/99. The same order approved the Procedure for filling out the declaration (Appendix No. 3).

The declaration under the simplified tax system for 2016 includes a title page and six sections. All pages are numbered in order, starting with the title. When submitting on paper, you can fill out the declaration manually or on a computer, but you cannot use correction tools to correct errors. You need to print the paper declaration only on one side of the sheet, and do not staple them together.

Monetary indicators are entered without kopecks, with amounts rounded from 50 kopecks and above to the ruble. The text is entered in the designated cells in capital block letters. In empty cells, when filling in by hand, a dash is placed; when filling in by computer, dashes are not required.

If a “simplified” employee employed on average more than 100 people in 2016, the declaration under the simplified tax system should be submitted electronically, signed with an electronic signature, through special communication channels. With a smaller number of employees, the declaration can be submitted on paper during a personal visit to the Federal Tax Service, or by mail by certified registered letter with notification.

The declaration must be submitted no later than March 31, 2017 for all organizations, and no later than May 2, 2017 for individual entrepreneurs.

Declaration of the simplified tax system 2016: sample filling

What the declaration will contain depends on the tax object:

• “income” - fill out the title page and sections 1.1, 2.1.1, 2.1.2 (only if a trading fee is paid);
• “income minus expenses” - fill out the title page and sections 1.2 and 2.2;
• Section 3 is filled out by “simplified people”, regardless of the chosen object, if they received the targeted funds specified in paragraphs 1 and 2 of Art. 251 Tax Code of the Russian Federation.

Next, we will consider how to fill out the simplified tax system declaration 2016. We will provide a sample filling for the simplified tax system “income” and for the simplified tax system “income minus expenses”.

“Simplified” by income (6%)

First of all, with a “profitable” simplified tax system, sections 2.1.1 and 2.1.2 are filled in, and only then the generalizing section 1.1. Let's take the following data as an example.

IP Voronin applies the simplified tax system with the object “income”, the tax rate is 6%. According to KUDiR, in 2016, individual entrepreneur Voronin received 3,000,000 rubles. income, including on an accrual basis:

In the 1st quarter of 2016 – 750,000 rub.,

For the first half of 2016 – 1,500,000 rub.,

For 9 months of 2016 – RUB 2,250,000.

These income indicators are entered in lines 110-113 of section 2.1.1.

In the 1st quarter of 2016 – 45,000 rub. (750,000 x 6%),

For the first half of 2016 – 90,000 rubles. (1,500,000 x 6%),

For 9 months of 2016 – RUB 13,5000. (2,250,000 x 6%),

For 2016 – 180,000 rubles. (3,000,000 x 6%).

IP Voronin has no employees, but in 2016 he paid fixed insurance premiums for himself in the amount of 23,153.33 rubles, including on an accrual basis:

In the 1st quarter of 2016 – 5000 rub.,

For the first half of 2016 – 10,000 rub.,

For 9 months of 2016 – 16,000 rubles.

An individual entrepreneur without employees has the right to reduce the amount of accrued tax under the simplified tax system (clause 3 of article 346.21 of the Tax Code of the Russian Federation) by the full amount of these paid contributions “for himself”.

IP Voronin did not pay the trading fee, so section 2.1.2 is not required to be filled out.

Now let's fill out section 1.1:

• On line 010 we will indicate the OKTMO code of the territory at the place of residence of the individual entrepreneur. Moreover, if the place of residence, and accordingly the place of registration, did not change during the reporting year, then OKTMO is not indicated on lines 030, 060 and 090; they are filled in only if the code changes.
• Line 020 is filled in as the amount of the advance payment for the 1st quarter (line 130 of section 2.1.1) minus the insurance premiums paid “for yourself” in the 1st quarter (line 140 of section 2.1.1).
• When calculating advance payments payable for half a year and 9 months (lines 040 and 070 of section 1.1), in addition to the contributions paid, the amount of the advance payment for the previous period is also deducted from the amount of the advance:

Advance payment for the 1st quarter of 2016: line 020 = 45,000 (line 130 of section 2.1.1) – 5000 (line 140 of section 2.1.1) = 40,000;

Advance payment for the 2nd quarter of 2016: line 040 = 90,000 (line 131 of section 2.1.1) – 10,000 (line 141 of section 2.1.1) – 40,000 (line 020 of section 1.1) = 40,000;

Advance payment for the 3rd quarter of 2016: line 070 = 135,000 (line 132 of section 2.1.1) – 16,000 (line 142 of section 2.1.1) – 80,000 (line 020 + line 040 of section 1.1) = 39,000.

If the amount of advance payments after deducting insurance premiums and previous advances were negative, then lines 050 and 080 (payment amount to be reduced) would be filled in.

• To determine the tax payable for 2016 (line 100), the amount of the insurance premium paid for the year and advance tax payments should be subtracted from the calculated tax:

Tax simplified tax system for additional payment for 2016: line 100 = 180,000 (line 133 of section 2.1.1) – 23,153 (line 143 of section 2.1.1) – 119,000 (line 020 + line 040 + line 070 of section 1.1) = 37,847 .

Line 110 (tax to be reduced) is filled in if the final tax amount is negative.

To fill out an “income” declaration under the simplified tax system 2016, you can download the form for free.

Simplified tax system “income minus expenses” (15%)

With the “income-expenditure” simplification, section 2.2 of the declaration is completed first, and then the generalizing section 1.2. Let's look at filling them out using our example.

According to KUDiR, Agat LLC received the following income in 2016:

for the 1st quarter – RUB 1,200,000,

for half a year – 2,000,000 rubles,

for 9 months – 3,100,000 rubles,

for 2016 – 4,600,000 rubles.

Expenses that reduce the “simplified” tax base, according to KUDiR, are:

for the 1st quarter – RUB 1,050,000,

for half a year – 2,100,000 rubles,

for 9 months – 2,900,000 rubles,

for 2016 – 4,200,000 rubles.

We enter expenses in lines 220-223 of section 2.2. Line 230 remains empty because Agat LLC did not have any losses in previous periods.

Let's calculate the tax base for advance payments and annual tax, and reflect the resulting amount on lines 240-243, if the result is positive, and on lines 250-253, if negative:

Base for 1st quarter = 1,200,000 (line 210) – 1,050,000 (line 220) = 150,000 (line 240);

Half-year base = 2,000,000 (line 211) – 2,100,000 (line 221) = -100,000 (line 251);

Base for 9 months = 3,100,000 (line 212) – 2,900,000 (line 222) = 200,000 (line 242);

Base for 2016 = 4,600,000 (line 213) – 4,200,000 (line 223) = 400,000 (line 243).

We multiply the tax rate of 15% by the tax base and enter the result in lines 270-273:

Advance for 1st quarter = 150,000 (line 240) x 15% = 22,500;

Advance for half a year = 0, because there was a loss for the first half of the year;

Advance for 9 months = 200,000 (line 242) x 15% = 30,000;

Tax for 2016 = 400,000 (line 243) x 15% = 60,000.

Using line 280, we calculate the amount of the minimum tax (line 213 x 1%) and get 46,000 (4,600,000 x 1%).

After the tax is calculated, fill out section 1.2:

• To line 020 we transfer the indicator from line 270 of section 2.2 - this is the amount of the advance payment of the 1st quarter: 22,500.
• In the first half of the year, a loss was received, so you need to reflect the amount of the advance for reduction - fill in line 050: 22,500.
• For 9 months, the advance amount will be (line 070): 30,000 (line 272 of section 2.2) – (22,500-22,500) = 30,000.
• The amount of tax in section 2.2 on line 273 exceeds the amount of the minimum tax on line 280, therefore, to calculate the tax payable, we use the indicator of line 273:

Line 100 = 60,000 (line 273 of section 2.2) – 30,000 (line 070) = 30,000 tax according to the simplified tax system to be paid additionally for 2016.

We do not fill in line 120, since in this case there is no need to pay the minimum tax.

How to fill out a zero declaration under the simplified tax system 2016

If the “simplified” person did not have an object for taxation in 2016 (income or income and expenses), it is still necessary to submit a declaration to the Federal Tax Service. In fact, the data is entered in this case only on the title page of the declaration. Sections of the declaration will contain the TIN, KPP and page serial number, and put dashes in the remaining lines.

A zero declaration is submitted within the same time frame and in the same composition as a regular declaration under the simplified tax system. If the deadline is violated, then the “simplified” person will face a fine of 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

For a zero declaration under the simplified tax system 2016, you can download the form for free.

As I wrote earlier, from April 10, 2016, a new declaration form for individual entrepreneurs on the simplified tax system will be introduced. It's approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@. Naturally, many individual entrepreneurs using the simplified tax system are concerned about the question of how to fill it out.

static.consultant.ru/obj/file/doc/fns_300316.pdf

So, let's look at the issue of filling out a zero declaration using the new 2016 form using a specific example:

But first, some input data for our example of filling out a zero declaration under the simplified tax system:

1. We have a simplified individual entrepreneur (USN 6%);
2. Not a payer of trade tax. (Only for individual entrepreneurs in Moscow);
3. Throughout the year, the rate of 6% for the simplified tax system tax was maintained;
4. The IP existed for a full year;
5. There was NO income for the past year (this is important);
6. All contributions to the Pension Fund were made on time (before December 31 of last year);
7. The individual entrepreneur did not receive property (including money), work, services as part of charitable activities, targeted income, or targeted financing.
8. You need to submit a zero declaration to the Federal Tax Service before April 30 of the current year;
9. The declaration must be NEW FORM 2016 (according to the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@)

What program will we use?

We will use an excellent (and free) program called “Legal Taxpayer”. Don't be alarmed, I have detailed instructions on how to install and configure it.

Read this article first and quickly install it on your computer:

Important. The “Legal Taxpayer” program is constantly updated. This means that it must be updated to the latest version before completing the declaration. The program itself can be found on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/program/5961229/

Step 1: Launch the “Legal Taxpayer” program

And immediately in the menu “Documents” - “Tax reporting” we create a tax return template according to the simplified tax system

To do this, click on the inconspicuous icon with the “plus” sign

And then choose a form No. 1152017 “Declaration of tax paid in connection with the application of the simplified taxation system”

Yes, another important point. Before drawing up the declaration, it is necessary to indicate the year for which we will draw it up. To do this, you need to select the tax period in the upper right corner of the program.

For example, for a declaration for 2016 you need to set the following settings:

By analogy, you can set other periods for the declaration.

Step 2: Fill out the Cover Sheet

The first thing we see is the title page of the declaration, which must be filled out correctly.

Naturally, I took as an example the fairy-tale character Ivan Ivanovich Ivanov from the city of Ivanovo =) You insert your REAL IP details.

Some data is pulled up immediately (let me remind you that the “Legal Taxpayer” program first needs to be configured, and once again I refer you to this article:

The fields highlighted in brown need to be corrected.

1. Since we are making a declaration for last year, then the period must be set accordingly. Just select the code “34” “Calendar year” (see picture)

It should look like this:

Here you need to specify the main activity code. For example, I indicated the code 72.60. Of course, it may be different for you.

We don’t touch anything else on the title page, since we will submit the declaration during a personal visit, without representatives.

3. Step: Fill out section 1.1 of our zero declaration

At the very bottom of the program, click on the “Section 1.1” tab and you will see a new sheet that also needs to be filled out. Many people are scared because it is silently inactive and does not allow you to fill in the necessary data.

It's okay, we can handle it =)

To activate this section, you need to click on this “Add Section” icon (see the figure below), and the sheet will immediately be available for editing.

Everything is quite simple here: you just need to register your OKTMO (All-Russian Classifier of Territories of Municipal Entities) in line 010. If you don’t know what OKTMO is, then

In my example, the non-existent OKTMO 1111111 is indicated. You indicate your OKTMO code.

We don’t touch anything else on sheet 1.1 of our declaration.

4. Step: Fill out section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”

Again, at the very bottom of our document, select the appropriate tab:

“Section 2.1” and activate the sheet with the “Add Section” button (in the same way as we activated the previous sheet)

And we fill it out.

Let me remind you that our individual entrepreneur managed not to earn a penny for the whole year =), which means in the lines

1. in line No. 113 we write zero;
2. in lines No. 140, No. 141, No. 142 we do not change anything;
3. in line No. 143, we also write zero, despite the fact that the person paid mandatory contributions to the Pension Fund for the past year. I prescribed zero because that contributions to the Pension Fund WILL NOT take part in tax deductions from the simplified tax system; Otherwise, we will end up with a negative value on the declaration (we suddenly subtract contributions to the Pension Fund from zero income =)
4. In line 102 we write code = 2 (individual entrepreneur without employees);

And, the most important change compared to the previous declaration form. We need to indicate the tax rate according to the simplified tax system in lines 120, 121, 122, 123 for the quarter, half-year, nine months and tax period. This is done very simply.

To do this, just click on the desired field and select a rate of 6% (let me remind you that we are considering individual entrepreneurs on the simplified tax system of 6% without income and employees).

We send the declaration for printing

But first, let’s save it just in case by clicking on the icon with the image of a floppy disk:

5. Step: Submit your tax return

But first, we check that the declaration is filled out correctly using the program. To do this, press the F6 key on the keyboard (or the button with the “K” icon - “document control”. If there are filling errors, you will see them at the bottom of the program screen.

We print TWO copies and go to your tax office, where you are registered. Now you don’t need to file anything (this has been the case since 2015).

You give one copy to the inspector, and he signs the other, stamps it and gives it to you. Try not to lose this copy of yours =)

You’ll also save a couple of thousand rubles on vodka instead of giving them to intermediary companies =)

An example of a completed zero declaration

For clarity, I saved the resulting example of a zero declaration as a PDF file. This is what you should end up with:

Frequently asked questions about zero declarations

Often individual entrepreneurs do not submit zero declarations, because they believe that since there was no income, then there is no need to submit anything. In fact, this is not the case and you risk facing a serious fine.

P.S. The article provides screenshots of the "Legal Taxpayer" program. You can find it on the official website of the Federal Tax Service of the Russian Federation at this link: