Declaration on UTII when closing an individual entrepreneur: filling out, due date

Distinctive features

The main feature of the regime is that the amount of income received does not matter when determining the tax base. The calculation is made based on the amount of expected income, which is determined at the state level. Hence the colloquial name “imputation”. In other words, government agencies establish, or more precisely impute, the amount of profit.

The taxation system does not require payment of the following taxes:

• on the income of individuals;
• VAT;
• property tax.

Liquidation

The definition of liquidation of an individual entrepreneur is the termination of registration of an individual as an entrepreneur. As soon as a person goes through the entire procedure and receives written confirmation of removal from the register, he is immediately deprived of all rights and obligations that he had while carrying out his activities. Naturally, there is a limitation. If there are still debts, then an individual, without having the status of an entrepreneur, must pay them off.

In addition to the desire of an individual, liquidation of an individual entrepreneur on UTII can be carried out in the following cases:

• bankruptcy;
• expiration of the validity period of registration documents that allow you to legally stay in the country;
• making an appropriate decision by the court;
• death of an individual.

In principle, all the methods described can be classified as coercive measures, not counting the bankruptcy procedure, which was initiated by the individual himself.

Declaration of UTII when closing an individual entrepreneur in 2021: sample

Since the loss of individual entrepreneur status automatically means the termination of the application of the simplified tax system and this is confirmed by data from the Register, there is no need to additionally notify the tax office of the termination of the application of the simplified tax system.

Declaration of UTII 2021

With the exception of situations where it is impossible to clearly determine the place of business (distribution trade, transportation of goods, etc.). In such cases, organizations submit declarations on EBIT to the Federal Tax Service at the location (legal address), individual entrepreneurs - at the place of registration (registration).

This is an unchangeable requirement of the Federal Tax Service, which is applicable to all business entities on the “imputation”. Even if an entrepreneur plans to close the business or change the current legal form, he must report the results of work for the previous quarter to avoid penalties.

Filling out an application

Before submitting documents, you must fill out an application on the approved form P26001. The form can be obtained from the territorial office of the Federal Tax Service or downloaded from the official website.

The application can be filled out on a computer or manually. If the second option is chosen, it is better to use a pen with black ink and write all letters in capitals.

When filling out a document on a computer, you must select Courier New font with a height of 18 pt.

At the top of the document, fill out the fields with information about the full name and OGRNIP of the individual entrepreneur. Then the method by which the application will be transmitted, contact information, even e-mail, is indicated.

How to fill out a UTII declaration, sample form for individual entrepreneurs and LLCs in 2021

Filling out the declaration begins with section 2 “Calculation of the amount of single tax on imputed income for certain types of activities,” which is filled out separately for each type of business activity and OKTMO code.

Declaration form for UTII

Declarations must be submitted to the tax authority at the actual place of business. With the exception of situations where it is impossible to clearly determine the place of business (distribution trade, transportation of goods, etc.). In such cases, organizations submit declarations on EBIT to the Federal Tax Service at the location (legal address), individual entrepreneurs - at the place of registration (registration). The address and code of your tax office can be found on the Federal Tax Service website.

The declaration under the Unified Agricultural Tax when closing an individual entrepreneur is submitted in the form approved. By Order of the Federal Tax Service of Russia dated July 28, 2021 N ММВ-7-3/ [email protected] The tax period code “96” is indicated on the title page of the declaration (Appendix No. 1 to the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated July 28, 2021 N ММВ-7 -3/ [email protected] ).

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The legislation of the Russian Federation does not provide for separate deadlines for submitting a liquidation declaration for UTII. The declaration for the last tax period is submitted to the tax authority no later than the 20th day of the month following the reporting quarter in which the entrepreneur was deregistered as an individual entrepreneur (clause 3 of Article 346.32 of the Tax Code of the Russian Federation).

Declaration under Unified Agricultural Tax when closing an individual enterprise

Upon termination of business and closure of an individual entrepreneur, the entrepreneur must send an application to the registration authority to deregister him as an individual entrepreneur, pay insurance premiums and taxes, and also report to the inspectors for the last tax period. The deadline for submitting and the form of the liquidation declaration depends on what taxation regime the entrepreneur applied.

When completing business activities, it is necessary to report to the Federal Tax Service by submitting a declaration when closing the individual entrepreneur. Business.ru explains how to report during liquidation, what features a zero declaration has under the simplified tax system when closing an individual entrepreneur, and what a current sample document looks like.

Reporting

In addition to the measures described above, it is necessary to fill out UTII when liquidating an individual entrepreneur and submit reports, even for an incomplete period.

When paying tax on imputed income, reporting is submitted by the 20th day of the month following the reporting quarter. Therefore, if the certificate was received in March of the current year, then you must report before April 20. In cases where the 20th falls on a holiday or day off, you can transfer the papers on the next business day.

Using the simplified taxation system (STS) for individual entrepreneurs

According to the Tax Code of the Russian Federation, when liquidating a company, a businessman submits a declaration according to the simplified tax system (according to the simplified tax system) to the inspectorate of the Federal Tax Service of the Russian Federation before the 25th day of the month that follows the month of closure of the individual entrepreneur company.

In addition, at the same time, the merchant pays specific amounts of mandatory gratuitous payments to the treasury of the Russian Federation.

The taxpayer also submits a notice of termination of business activities to the regulatory authority no later than 15 days after the liquidation of his company.

At the same time, in accordance with Appendix No. 1 to the Procedure for entering specific data into the simplified declaration document, approved by order of the Federal Tax Service of the Russian Federation dated July 4, 2014, when closing his business, the businessman indicates the following codes:

• Code 50 - designation of the last tax period of the individual entrepreneur;
• Code name 34 - designation of the calendar year;
• Code 96 - the value of the last calendar year when liquidating the company of an individual entrepreneur who used the simplified procedure;
• Code name 0 - liquidation of the company.

Also, upon completion of the business, the merchant submits a zero simplified declaration (income) to the inspectorate.

In accordance with the tax legislation of the Russian Federation, businessmen submit such business paper to the inspectorate at their place of registration and before April 30 of the year following the previous calendar year.

At the same time, there are no other deadlines in the Tax Code of the Russian Federation for providing an individual entrepreneur with such business paper (including in the case of closing a business).

In such a situation, upon completion of business, the individual entrepreneur submits the declaration business paper before May 3 of the year following the previous calendar year.

Thus, an individual can submit a declaration document to the regulatory authority, no longer being an individual entrepreneur (after deregistration with the inspection of the Federal Tax Service of the Russian Federation in connection with the cessation of business as an individual entrepreneur).

However, according to the Ministry of Finance of the Russian Federation, upon completion of the activities of an individual as an individual entrepreneur, a citizen of the Russian Federation must provide a similar document to the regulatory authority and pay taxes to the treasury of the Russian Federation for the period in which he was engaged in business activities.

At the same time, in accordance with the Procedure for entering specific information into a simplified declaration document approved by the Federal Tax Service of the Russian Federation, the entrepreneur must indicate a tax period code equal to 50.

General rules for filling out the report

All data is entered from right to left. If any cells are not filled in, be sure to put dashes in them. All indicators that do not have an integer value must be rounded according to the general rule. You should also adhere to the following requirements:

• if the report is filled out manually, then all letters must be capitalized;
• the color of the pen should be black or blue;
• absolutely all pages of the declaration should be numbered in the format 001, 002, and so on;
• the first page of the report must contain the date of completion and the signature of the compiler, that is, the individual entrepreneur;
• the exact code of the tax period when liquidating an individual entrepreneur on UTII;
• If there is a seal, its imprint is placed on the title page.

The declaration cannot be stapled or printed on both sides on one sheet. Under no circumstances should the report contain corrections or omissions. The declaration does not indicate accrued penalties and interest.

Otherwise, filling out reports is no different from other cases of filling out similar documents.

Use of the Unified Agricultural Tax (USAT) by an entrepreneur

Businessmen - taxpayers of the Unified Agricultural Tax, upon completion of business activities as agricultural producers, submit a declaration by the 25th day of the month, which follows the month of closure of the individual entrepreneur company.

If the day of submission of the declaration to the regulatory authority falls on a Saturday, Sunday or holiday, then the merchant submits it during business hours.

According to Appendix No. 1 to the Procedure for entering data into the declaration document for Unified Agricultural Tax, approved by order of the Federal Tax Service of the Russian Federation dated July 28, 2014, a businessman who is a taxpayer of Unified Agricultural Tax when liquidating an agricultural enterprise indicates the following codes:

1. Code value 50 - designation of the last tax period of the individual entrepreneur;
2. Code 34 - designation of the calendar year;
3. Code name 96 - designation of the last calendar year at the end of the business activities of the individual entrepreneur who applied the Unified Agricultural Tax.

Also, according to Appendix No. 2 to the Procedure for entering data into the declaration under the Unified Agricultural Tax, established by the Federal Tax Service of the Russian Federation, the entrepreneur indicates the following company liquidation codes:

• 1 - when transforming a company;
• 2 - when merging companies;
• 3 - when dividing an organization;
• 5 - when one company merges with another;
• 6 - upon division and simultaneous merger of one company with another;
• 0 - upon liquidation of the company.

Front page

In the field called “TIN” the number that is indicated in the certificate or in an extract from the Unified State Register of Legal Entities is indicated. The code consists of 10 digits. The form is designed to be filled out by legal entities and individuals. Therefore, the individual entrepreneur puts dashes in the last two cells.

Individual entrepreneurs do not fill out the field with the name “Checkpoint”.

Depending on the length of time an individual has worked as an entrepreneur, data is entered in the “Adjustment number” line. If the report is being compiled for the first time, then 0 is entered, if the report is submitted for the second quarter of work, then 1 is entered, and so on.

The next column is “Tax period”, that is, a column confirming the period for which the report is submitted. As mentioned earlier, when liquidating an individual entrepreneur on UTII, the tax period code is very important.

Then comes the “Reporting period” item, where the period for which the report is submitted is specified.

In the field “Submitted to the tax authority” the code of the tax authority is indicated. The column “By place of registration” displays the code of the place where the declaration is submitted.

Below in the report, the taxpayer’s personal data and full name are indicated. Then codes are written that correspond to the OKVED classifier and are specified in the statutory documentation, that is, for individual entrepreneurs they are indicated in an extract from the register of registration of legal entities and individuals. If the activity is carried out in several directions, then the type of activity with the maximum income is indicated.

Then the data is entered in the “Reorganization Form” line. The block must be completed only in the event of liquidation or reorganization. In other cases, dashes are added.

In the “Contact telephone number” field, enter a number by which you can contact the filer of the declaration.

In the “On pages” block the number of attached pages is written in the “000...” format.

Next comes the column “Power of attorney and completeness of information.” If the declaration is submitted by proxy from an authorized person, then code 2 is entered. If the report was filled out by an individual entrepreneur, then code 1.

Insurance reporting when closing an individual entrepreneur with employees

Individual entrepreneurs who do not have employees do not submit any insurance reports when deregistered from taxation.

Payment of contributions for oneself is made no later than 15 calendar days from the date of state registration of termination of activities as an individual entrepreneur, inclusive.

Upon termination of activities, individual entrepreneurs are required to submit appropriate reports for their employees

Note: There is no need to separately deregister as an employer in 2021.

Calculation of insurance premiums (to the Federal Tax Service)

When an individual ceases to operate as an individual entrepreneur, the calculation of insurance premiums (hereinafter referred to as DAM) must be submitted before the day of filing the application for closure of the individual entrepreneur to the tax authority.

At the moment, there is uncertainty as to which code of the settlement (reporting) period must be indicated on the DAM title page. The fact is that the procedure for filling out the calculation establishes “liquidation” codes only for organizations. Thus, in Appendix 3 to the DAM, organizations during liquidation indicate the codes: 51, 52, 53 and 90 (depending on the period for which the document is submitted).

There are no such codes for individual entrepreneurs, and therefore it is unclear what to indicate to an individual entrepreneur: the code when submitting regular reports (21, 21, 33, 34) or the “liquidation” code established for organizations (51, 52, 53, 90).

At the beginning of 2021, the financial department provided clarification only for those individual entrepreneurs who are heads of peasant farms. They, in accordance with Letter of the Federal Tax Service dated December 25, 2021 N ГД-4-11/ [email protected] , when submitting settlements in connection with termination of activities, must indicate the following codes:

• 83 – 1st quarter;
• 84 – half a year;
• 85 - 9 months;
• 86 - year.

Place of filing the declaration

The UTII declaration upon liquidation of an individual entrepreneur is submitted at the actual place where business activities are carried out. If it is impossible to clearly define it, for example, an individual entrepreneur provides motor transport services or carries out retail trade, then the documents are submitted at the place of registration of the individual.

In cases where there are several points of business, and they are all located in the same area, then only one declaration is submitted, but with total indicators for all points, information about which is displayed in the second section. If the activities are the same, but the points are located in different territorial units, then a separate report will have to be submitted to each tax service; the second section of the report is not filled out, but the indicators are simply summed up.

Filling out the UTII declaration: detailed instructions

Until you fill out the sections of the declaration, you will not know how many pages it contains. And this figure is indicated on the title page.

It is impossible to fill out section 1 without data from sections 2 and 3. And the indicators for section 3 will be calculated based on the values ​​in section 2.

This means that section 2 needs to be filled out first. Then section 3, then section 1 and finally the title page.

Below is a table with the data required for an organization to fill out a UTII tax return.

Below is a table with the data required to fill out a tax return for UTII by an individual entrepreneur.

We go straight to section 2 of the UTII declaration , bypassing the title page and section 1. We will fill them out later.

Note! For each type of “imputed” activity and OKTMO code, you need to fill out its own section 2.

• located on the territory of the same municipality (OKTMO code is the same);
• subordinate to one tax office,

• located in different municipalities (OKTMO code varies);
• served by different inspections,

then there is no need to add anything up. In this case, a separate report is submitted to each inspectorate at the place of business activity on UTII.

• transportation of goods and passengers by road;
• delivery and distribution trade;
• placement of advertising on vehicles.

• organization - indicates a 10-digit TIN code;
• individual entrepreneur - indicates a 12-digit TIN code.

• in the “TIN” field the code of the organization – the legal successor is indicated;
• in the “Checkpoint” field it indicates the code at the location of the organization - the legal successor.

A company that operates on UTII through separate divisions fills out these details as follows.

• located in the same municipality / different municipalities;
• are served by one Federal Tax Service,

On line 030 “Code according to OKTMO” the code of the municipality is entered according to the OK-033 2013 classifier.

Note! If the number of digits in the OKTMO code is less than 11, then the empty cells on the right side of the value are crossed out.

Further, in lines with code 070, 080 and 090, the following data is indicated separately for each month of the tax quarter.

After filling out the sheets with section 2, move on to section 3 of the declaration . What is it for?

• “1” – if an organization or individual entrepreneur makes payments to employees engaged in activities on the “imputation”;
• “2” – if the individual entrepreneur is not an employer (without employees).

The fact is that if the paid insurance premiums exceed the calculated tax for the quarter, then the “excess” cannot be taken into account in the following tax periods (letter of the Ministry of Finance of Russia dated November 18, 2013 No. 03-11-11/49449).

In this case, the result may be equal to zero. That is, the entrepreneur will not have to pay anything to the budget.

• “0 — -” – when submitting the report for the first time;
• “1 — -”, “2 — -”, – when submitting an updated declaration (first, second, etc.).

Declaration methods

When liquidating an individual entrepreneur on UTII, there are no special requirements for submitting a report.

The first method is a paper version, which is submitted in 2 copies. On the second, the tax service must mark receipt.

The second way is through the post office. It is advisable to issue a registered letter. It is recommended to send documents with a notification, which, after receipt by the tax service, should be returned to the sender. Don't forget that there is a shipping deadline that needs to be taken into account. Therefore, the declaration should be sent in advance.

The third way is through the Internet. To use this method, you will have to have your signature notarized. If this has been done previously, there will be no problems with submitting the report.

Declaration on UTII when closing an individual entrepreneur: how to fill out, when to submit

The tax office will not accept UTII reporting if it is zero. Even in the event of termination of commercial activity, the entrepreneur is obliged to completely fill out all sections of the declaration and submit it within the period prescribed by law.

General requirements

If the individual entrepreneur actually stopped working in the middle of the reporting period, then in the relevant part of the second section the number of days of business activity should be indicated. A dash is added if the work was carried out during all months of the quarter.

After the liquidation of an individual entrepreneur, the now former owner is obliged to keep accounting documents for 4 (book of income and expenses and tax papers) or 6 (receipts for insurance contributions) years. In practice, the Federal Tax Service of the Russian Federation is not interested in an entrepreneur after the closure of a business.

Filling out the declaration

It is very important to correctly indicate the tax period code when liquidating an individual entrepreneur on UTII. It is he who makes it possible for the Federal Tax Service specialists to understand that the business is closing.

In general, tax period codes are a two-digit number:

• 22 corresponds to 1st quarter;
• 23 – 2nd quarter and so on.

If we are talking about closure, then the individual entrepreneur liquidation code in the UTII declaration is different:

In addition to the tax period code when closing an individual entrepreneur, it is necessary to indicate the code of the reorganization form, that is, provide clarification. The liquidation code is 0.

Application of the general taxation system

If a businessman who has used the general taxation system decides to close his individual entrepreneur, then the declaration submitted to the tax authority must be in form 3-NDFL. It must contain data on the profitability of the individual entrepreneur earned by him in the range of dates between the time when the application to stop activities was submitted and when the individual entrepreneur was excluded from the Unified State Register of Enterprises. After which, within 15 calendar days, starting from the date of transfer of 3-NDFL to the tax service, the entrepreneur pays the tax. The declaration also requires an indication of the tax period code, identical to 50. The use of such a code name is used when stopping activities. Code 50 indicates that tax data is provided for the period of the last calendar year.

Zero declaration

Many businessmen are interested in the question of whether it is possible to submit a UTII declaration when closing an individual entrepreneur with a liquidation code and a zero result. No, you can't do that. Do not forget that the amount of imputed tax is calculated by the state and in no way depends on the income that the entrepreneur actually received during the reporting period. Therefore, even if there was no profit, you will have to pay tax. Even if the entrepreneur has truly exculpatory factors, a fire occurred or the store was robbed, it is impossible to submit a zero declaration. Simply put, there is only one point of view of the regulatory authorities: if you run a business, pay tax; if you don’t, get deregistered.

An example of calculating UTII for an incomplete month in 2021, upon deregistration

The months of registration and deregistration of individual entrepreneurs can be considered incomplete months for UTII. From the explanations of the Federal Tax Service in letter No. ED-3-3/ [email protected] dated May 22, 2021, it should be noted that the UTII declaration can reflect data by changing the physical indicator, which can be adjusted to the days actually worked.

Calculation formula

However, closing an individual entrepreneur also involves filing a tax return, in which you need to report on the days worked. Of course, the situation that the closing day of an individual entrepreneur and the last day of the month coincide is rare. Therefore, the report will have to be submitted in less than a month.

Good evening, according to the Letter of the Federal Tax Service dated March 20, 2021. No. GD-4-3/ [email protected] , You did not have the right to refuse to accept a declaration at the place of activity on UTII. Here is what this letter says: “when a taxpayer who is registered as a taxpayer provides UTII with a tax authority other than the tax authority at the location (place of residence), and submits a tax return after deregistration as a taxpayer, the specified UTII The tax authority does not have the right to refuse to accept such a declaration. "

Those. if the indicator changes once a month, then it is clear that it is necessary to take the one that was on the 1st day of the month. But if the indicator changes several times a month, then the Tax Code says nothing about this. You need to contact the tax authority at the place of registration of you as a UTII payer with this question.

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This might also be useful:

Do not make a mistake when calculating the number of days of work on UTII. Quite often, individual entrepreneurs or LLCs take into account the day the UTII payer is deregistered in the number of days worked on this system. The Federal Tax Service explained that this day does not need to be taken into account, since the entrepreneur’s activities were not carried out on this day.

The title page indicates the tax period depending on the quarter of termination of the imputed activity and deregistration as an individual entrepreneur (Appendix No. 1 to the filling procedure, approved by Order of the Federal Tax Service of Russia dated June 26, 2021 N ММВ-7-3 / [email protected] ) :

When closing an individual entrepreneur on the OSN, a tax return is submitted to the Federal Tax Service Inspectorate in form 3-NDFL, the form of which, as well as the procedure for filling it out, are approved by Order of the Federal Tax Service of Russia dated October 3, 2021 N ММВ-7-11/ [email protected] The tax code is indicated on the title page of the declaration period “86” (subclause 1, clause 3.2 of the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated October 3, 2021 N ММВ-7-11/ [email protected] ).

Declaration on UTII when closing an individual entrepreneur

The legislation of the Russian Federation does not provide for separate deadlines for submitting a liquidation declaration for UTII. The declaration for the last tax period is submitted to the tax authority no later than the 20th day of the month following the reporting quarter in which the entrepreneur was deregistered as an individual entrepreneur (clause 3 of Article 346.32 of the Tax Code of the Russian Federation).

The date of liquidation of the individual entrepreneur on UTII is considered to be the one that will be marked on the document issued by the tax service after submitting the application (form P65001). Until you have documentary evidence in hand, you cannot assume that the individual entrepreneur is closed. In light of this, 5 days after submitting the application, it is recommended to contact the authority to which the documents were submitted to obtain a certificate.

Penalties

Even when liquidating an individual entrepreneur, do not forget that there are penalties for failure to submit reports.

What to do after liquidation

Any individual must remember that even after the closure of an individual entrepreneur, a person is not exempt from paying all taxes, insurance premiums and debt obligations that arose while running a business.

If the individual entrepreneur had a seal, then it is not subject to mandatory destruction. After all, you can use it when opening a new individual entrepreneur. And you can open a new business the next day after closing. Documents that were generated during the activities of the individual entrepreneur must be stored for 4 years.

Tax period 86 in 3 personal income tax 2021 when closing an individual entrepreneur

Tax returns must indicate the tax period code. Digital designations of periods depend on the type of declaration. We’ll figure out what codes to use when reporting taxes in this article.

The tax period code includes two digits.

In addition to declarations, such a code is placed on tax bills. Thanks to these codes, Federal Tax Service inspectors determine the reporting period for the submitted declaration.

Also, such a code will make it clear to the Federal Tax Service that the company is being liquidated (during liquidation, its own code is inserted).

• month;
• quarter;
• half year;
• 9 months;
• year.

The tax period code is recorded on the title page of the declaration or other reporting form.

Usually, payers can find all the codes for a particular declaration in the order they fill out the declaration (in the appendix).

For example, for an income tax return, the period codes are described in Order of the Federal Tax Service of the Russian Federation dated October 19, 2016 No. If the tax is considered a cumulative total, the declarations are submitted in the periods listed below with the codes:

• quarter - 21;
• first half of the year - 31;
• 9 months - 33;
• calendar year - 34.

If the declaration is submitted monthly, the codes will be as follows: 35 - January; 36 - February; 37 - March; 38 - April; 39 - May; 40 - June; 41 - July; 42 - August; 43 - September; 44 - October; 45 - November; 46 - December.

For consolidated groups of taxpayers, their own codes have been approved: from 13 to 16 (where code 14 corresponds to a half-year, and 16 to a year).

The coding of monthly reporting of consolidated groups begins with code 57 and ends with code 68. When liquidating a company, you need to enter code 50. For property tax, other codes are used: 21 - I quarter; 17 - half a year; 18 - 9 months; 51 - I quarter during reorganization; 47 - half a year during reorganization; 48 - 9 months during reorganization.

When submitting an annual declaration under the simplified tax system, code 34 is used. The code can always be checked by opening the corresponding appendix to the procedure for filling out the declaration.

Usually all codes are summarized in a table. Other articles on the topic of the Federal Tax Service

How to fill out the latest simplified taxation system declaration when closing an individual entrepreneur

Since 2021, entrepreneurs have been faced with a choice - do not change anything or register as self-employed (if the law allows) and pay tax on professional income.

In the second case, it is not necessary to close the individual entrepreneur itself, but many businessmen still chose to fill out a simplified taxation system declaration when closing the individual entrepreneur. And since the simplified tax system and the national income tax cannot be combined, the question automatically arises of filling out and submitting the last declaration under the simplified tax system.

KEEP IN MIND The loss of the status of an individual entrepreneur using the simplified tax system means the simultaneous termination of the simplified tax system (i.e., there is no need to submit a separate application). Also see "". To fill out the simplified tax system declaration when closing an individual entrepreneur, use the form approved by Federal Tax Service Order No. MMV-7-3/99 dated February 26, 2016 (hereinafter referred to as Federal Tax Service Order No. MMV-7-3/99, Procedure).

That is, the same form applies as when submitting a regular simplified taxation system declaration for the year when conducting business.

Also see "". In the vast majority of cases, they fill out a simplified taxation system declaration for less than a full year.

Therefore, in her header, in the field with the tax period code, you need to enter “50”. When closing an individual entrepreneur, the last tax period is the period of time from January 1 of the calendar year in which the state registration of an individual as an individual entrepreneur expired until the date of loss of validity of such state registration in accordance with the notice/record sheet of the Unified State Register of Individual Entrepreneurs (clause

3 tbsp. 55 of the Tax Code of the Russian Federation). But Sections 2.1.1 (object “Revenue”) and 2.2 (“Revenue minus expenses”) - where the tax is calculated - have a common filling feature. Thus, in Section 2.1.1, the values ​​of the first line (first lines) for the reporting period repeat the indicator of the last line for the tax period (clause.

6.3, 6.4, 6.8, 6.9 Procedure for filling out the declaration).

The values ​​of which indicators are repeated In which line is repeated Lines 110, 111, 112 Line 113 - the amount of income received for the tax period Lines 120, 121, 122 (tax rate) Line 123 Lines 130, 131, 132 (amount of calculated tax) Line 133 Lines 140 , 141, 142 (amounts of insurance premiums paid to employees of benefits) Line 143 In Section 2.2, when filling out, the same principle applies (clause.

8.1-8.3, 8.8, 8.13, 8.

17 of the Order): The values ​​of which indicators are repeated In which line is repeated Lines 210, 211, 212) (the amount of income received on an accrual basis) Line 213 Lines 220, 221, 222 (the amount of expenses on an accrual basis) Line 223 Line 243 (tax base) Equal to the value indicator for the last reporting period (lines 240, 241, 242 reduction by loss in the previous tax period(s) (line 230) Lines 260, 261, 262 (tax rate) repeated by code Line 263 Lines 270 , 271, 272 (amount of calculated tax) Line 273 Thus, when closing an individual entrepreneur, the value of each declaration indicator (income, expenses, amounts of insurance premiums, trade fees, tax amount) for the last reporting period is repeated in the line for the tax period of the corresponding indicator. with the “Income” object, they can reduce the tax by the amount of insurance premiums paid before the date of termination (!) of the individual entrepreneur’s status.

Source: https://snd51.ru/nalogovyj-period-86-v-3-ndfl-2019-pri-zakrytii-ip-85274/