Official confirmation of the absence of economic activity of the enterprise

What kind of reporting does an LLC submit in 2021 if there is no activity?

The organization is obliged to submit reporting documents not only to the Federal Tax Service, but also to other regulatory authorities. For convenience, we will summarize the data on what zero reporting an LLC must submit into a single table.

If there were any payments to individuals during the reporting period, you will have to submit personal income tax reports (calculation 6-NDFL, certificates 2-NDFL).

In addition, with each personnel change (dismissal, hiring, transfer) or when an employee submits an application to switch to an electronic work record book or refuse it, starting from 2021, the employer must submit a new SZV-TD form to the PRF.

Letters to the Pension Fund and Social Security

You will have to send information to the Pension Fund and the Social Insurance Fund, even if the company does not have a single employee. For example, if a company has stopped its activities and there is only one founder. Moreover, an employment contract has not been concluded with the founder.

IMPORTANT!

You will have to submit a monthly SZV-M if the company has a single director. Explanations for filling out are in the Letter of the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846.

In the notification, be sure to indicate:

1. Period and reasons for which activities were suspended.
2. Number of employees with whom employment contracts have been concluded.
3. Passport and personal data of employees.
4. The grounds on which wages to employees are not accrued or paid.
5. Reasons why the company did not pay insurance premiums and deductions.

The certificate is issued in any form. The signature of the manager or other authorized representative is required. Submit information electronically, by mail or in person on paper.

Letter of no activity

Letters to authorities

In practice, there are situations when an organization is unable to carry out its financial and economic activities for a long period of time. It should be remembered that when filling out documents with the Russian pension fund, territorial tax authority and social insurance fund for the purpose of submitting mandatory reporting, the head of the enterprise must necessarily provide the above authorities with an information letter about the absence of his activities.

Such a notification is issued, as a rule, on the letterhead of a legal entity, indicating the period of non-performance of activities and attaching documents confirming this circumstance. In other words, in order to reduce costs when the organization does not carry out business activities, the latter can send a document to the reporting authorities that will confirm that the company’s work has been suspended. This document will be called in practice a letter of absence of activity.

What report to submit to the tax office if the individual entrepreneur does not conduct business?

Zero reporting does not provide for special forms or other deadlines for submission. In the absence of activity, the entrepreneur submits declarations within the deadlines established by the chosen taxation regime.

The difference between a zero declaration and a regular one is not in the form, but in the content of the document. Zero reporting does not mean that the report is submitted with zeros entered. The declaration contains dashes. If the individual entrepreneur does not work and there is no way to contact an accountant, such a report can be easily compiled independently.

Reasons and reasons for writing a letter

When engaged in economic activities, a legal entity faces numerous financial problems. In this regard, when submitting reports to the Pension Fund of the Russian Federation, taxation and social insurance authorities, the director must submit a letter about the absence of commercial activity.

The most common reasons for writing an information letter are considered to be the following:

• economic crisis in the country;
• suspension of activities (the most common way to cut costs and not lose a business);
• liquidation of a legal entity.

There is no specific example of such a certificate in the legislative and regulatory framework of the Russian Federation. This document acts as a notification to the relevant authorities about the absence of financial, economic and commercial activities of the organization.

The notice must be submitted along with all monthly documentation in those months when there was no commercial activity. State authorities to which the certificate must be submitted:

• Federal Tax Service;
• Pension Fund of the Russian Federation (PFR);
• Social Insurance Fund.

In the absence of this letter, the fiscal service has the right to liquidate the legal entity. forced person. There are cases when a certificate is needed by other authorities, for example, the prosecutor's office as part of a routine inspection. Then the legal entity provides it upon written or oral request.

We notify the tax office by letter

There is no legally established form for notifying the tax inspectorate about the absence of an organization’s activities. Therefore, it is possible for a legal entity to issue such a letter in any form with the desired content of the following information:

1. The name and address of the Federal Tax Service, which will be the addressee of the letter.
2. Organizational form and corporate name of the legal entity notifying the Federal Tax Service.
3. Legal address and address of the location of the executive body of the company.
4. TIN, KPP, OGRN and other details of the organization (you can use the letterhead of a legal entity, which already contains all its corporate features).
5. The name of the document, in this case: “Letter on the absence of activities and objects of taxation.”
6. The text of the letter must contain:

• name of the organization and an indication of its legal form in accordance with the Unified State Register of Legal Entities;
• temporary period of suspension of activities;
• attachment of documents confirming that the organization does not carry out statutory activities;
• types of taxes for which there is no object of taxation of the company.

The letter must be endorsed by the manager and chief accountant, if the legal entity has. person, and is also certified by the seal of the organization.

A sample letter to the tax authority looks like this:

It is recommended to send the document itself to the Federal Tax Service in one of the following ways:

• by registered mail with a detailed list of the contents and a notification, which, after delivery to the tax inspector, will be returned to the organization’s address or to its post office box;
• hand over in person to the tax office by the head of the organization or an authorized person with the obligatory affixing on the second copy of the letter by the tax authority specialist accepting the document, the date, signature and stamp indicating its acceptance;
• send through a special courier service;
• submit by referral through your personal legal account. persons on the Federal Tax Service website, signing the document with a qualified digital signature.

All of the above methods are aimed at providing evidence of the company sending a notification letter.