Zero income tax return in 2021 and 2021: sample completion and registration requirements

In what cases is a zero income tax return submitted?

The obligation to submit a “profitable” declaration does not depend on the presence or absence of profit or the amount of tax payable in a particular period (clause 1 of Article 289 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 02/03/2015 No. 03-02-07/1/4179, clause 7 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71).
Therefore, a taxpayer using the OSN must submit a declaration, including when the profit is 0 and there is nothing to pay tax on.

IMPORTANT! We submit the declaration for 2021 using a new form. Comments and a sample from ConsultantPlus will help you fill it out. Trial access to the legal system is free.

A zero result can occur in 2 cases:

if the activity is not carried out, and therefore there are no income or expenses;
if the activity is carried out, but income is equal to expenses and the tax base results in the corresponding 0.

The declaration drawn up in the first situation will be zero. In the second situation, there is data to fill in, and the zero tax value is just the result of arithmetic operations with the available data.

ConsultantPlus experts explained in what cases to submit a zero income tax return. Get trial access to the system and move on to the Ready-made solution.

The deadline for submitting zero declarations is the usual for profit: before the 28th day of the month following the reporting period, or until March 28 for submitting the annual form.

In 2021, March 28 is a day off, so you need to report by March 29, 2021.

Read more about deadlines in the article “What are the deadlines for filing income tax returns?” .

Zero declaration 2-NDFL

There is no sample 2-NDFL zero declaration, since the law does not provide for the submission of such declarations.

But the tax authorities require you to report the reason for non-accrual and non-payment of wages. The letter is drawn up in any form addressed to the head of the inspection in 2 copies. The text is something like this: “Due to the lack of a portfolio of orders and the preparatory work for organizing a business, business transactions were not carried out, wages were not accrued, and there was no movement on the current account. It is planned to begin operations next year.”

What is the composition of a zero income tax return?

The zero declaration is formed on the current report form as part of the sheets required for submission (clause 1.1 of the procedure for filling out the income tax declaration, approved by order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] ):

title, filled out in the general manner;
section 1 (subsection 1.1 or 1.2), in which, in addition to the INN and KPP, only OKATO and KBK codes are indicated, and dashes are placed in the fields of numerical indicators;
sheet 02 and appendices 1 and 2 to it - they will also have dashes.

Read about the declaration form and the principles for filling it out here.

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General requirements

The current legislation establishes clear requirements for filling out the declaration, namely:

price values must be indicated exclusively in rubles, while prices up to 50 kopecks are not taken into account, and above must be rounded up to the nearest ruble; All pages must have continuous numbering, counting from the title page; Page numbering is carried out in special fields according to the principle: the first page is “001”, the second is “002” and so on; The presence of blots and errors is strictly prohibited; it is not allowed to use a proofreader; It is prohibited to make double-sided printing; information must be entered in ink: blue, black or purple; each information has its own corresponding field; all information in text form must be indicated in block letters (exclusively in capital letters); if there is no information to indicate in any field, you need to put a dash.

Who does not need to submit a zero income tax return?

Firstly, those who are exempt from paying this tax do not submit a zero income tax return. For example, organizations using the simplified tax system.

You can also avoid submitting the “zero” test if you replace it with a single (simplified) declaration. But in this case, in addition to the absence of a taxable object, you should not have any movement of money through accounts or the cash register. The form of a single declaration was approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n. Please also keep in mind that it is due no later than the 20th day of the month following the expired quarter, half-year, 9 months, calendar year (paragraph 4, paragraph 2, article 80 of the Tax Code of the Russian Federation). That is, for 2020 it is 01/20/2021, which is much earlier than the deadline for filing a zero profit statement.

Read more about the single simplified declaration in this article.

Features of filling out a zero balance

The balance sheet is never completely empty, since at the time of creation the LLC forms an authorized capital. For example, the authorized capital of an LLC is 15,000 rubles. Then, depending on the method of forming the authorized capital, the balance will look like this.

The authorized capital is formed by the following materials: In the balance sheet assets on line 1210 (Reserves) - 15, on line 1200 (total for section 2) - 15, on line 1600 (Balance) 15; In the balance sheet liability on line 1310 (Authorized capital) we set 15, on line 1300 (Total for section 3) -15, and on line 1700 (Balance Sheet) we also set 15.
The authorized capital is formed by cash: In the balance sheet assets on line 1250 (Cash) - 15, on line 1200 (total for section 2) - 15, on line 1600 (Balance) 15; In the balance sheet liability on line 1310 (Authorized capital) we set 15, on line 1300 (Total for section 3) -15, and on line 1700 (Balance Sheet) we also set 15.

What is the liability for failure to submit a zero declaration?

Since submitting a zero income tax return is the responsibility of the taxpayer, failure to submit or late return may result in a fine under Art. 119 of the Tax Code of the Russian Federation. Its amount is determined as a percentage of the amount of tax not paid on the basis of a failed/late declaration.

In this case, the tax amount is 0, so they can collect a fine from you only in the minimum amount - 1000 rubles. But only for the annual declaration. For declarations based on the results of reporting periods, you will be fined no more than 200 rubles. - according to Art. 126 of the Tax Code of the Russian Federation.

Read more about liability for failure to file tax reports in this article.

simplified tax system

Sample zero declaration of the simplified tax system

example and zero tax return form

You can get a sample of filling out the zero declaration of the simplified tax system using the free service Calculator of declarations of the simplified tax system. You only need to select the object of taxation (income - income-expenses), as well as the tax rate, leave the remaining fields equal to zero. With the simplified tax system for income and expenses, you can show the expense in the declaration and transfer it to the next period. In the finished declaration, you will only need to enter your data instead of the fields marked in red

Sample zero KUDiR

Even with a zero simplified tax system, an individual entrepreneur (or organization) must have a zero book of income and expenses: Zero KUDiR - sample. It is optional to have it certified by the tax authorities, but many Federal Tax Service Inspectors require it.

How to fill out zero reporting of the simplified tax system?

Page 1 of the declaration is filled out as standard: with your data. Page 2 declarations: put dashes in all lines except 001, 010 and 020. Page. 3 declarations: put dashes in all lines except 201.

Deadlines for submitting a zero declaration of the simplified tax system

Once a year. For individual entrepreneurs – until April 30

.
For organizations – until March 31
. For closed companies and individual entrepreneurs, it is necessary to provide a declaration even for less than a full year.

There is no need to make advance payments if you have zero income.

There are no penalties for providing a zero declaration or a zero simplified report. For delivery not on time - 1000 rubles.

Results

The absence of data to be included in the declaration or receipt of a zero tax amount for payment does not exempt the income tax payer from filing a declaration. If there is no data on income and expenses to fill out sections of the declaration, it is considered zero. Its presentation is carried out within the usual time frame for profit reporting. Responsibility for failure to submit a zero declaration is minimal: a fine of 1000 rubles. for the annual declaration and 200 rubles. for declarations of reporting periods.

Sources:

Tax Code of the Russian Federation
Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected]
Order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Statement of financial results (profit and loss)

Organizations required on OSNO

Sample zero profit and loss statement

example and form of a zero profit and loss statement

For 2015-2019, a new form is in force - filling out a statement of financial results (profit and loss).XLS (Ministry of Finance of the Russian Federation: Order 66n dated 07/02/10 (as amended on 04/06/2015))

How to fill out a profit and loss report?

Change the values highlighted in red in the declaration to your own. In general, the first page is the same as in the balance sheet.

Taxpayer Identification Number (TIN) and checkpoint: you only need to enter it on the main page; on the rest it will be added automatically.

Deadlines for submitting a zero profit and loss statement

I quarter – until 30.04, 2nd quarter. – until 30.07, III quarter. – until 30.10, IV quarter (annual) – until 30.03

There are no penalties for providing a zero income statement. For delivery not on time - 200 rubles.

SZV-M without employees

SZV-M is a monthly report to the pension fund, which contains a list of all your employees.

If you are an individual entrepreneur without employees, you do not need to take the SZV-M.

But an LLC has at least one employee - a director, and he must be shown in SZV-M.

There is no consensus on whether it is necessary to submit SZV-M to a director who is the only founder with whom an agreement has not been drawn up. The Pension Fund itself issued two letters with opposing positions. According to the letter dated May 6, 2021, the SZV-M must be taken in any case, but in the letter dated July 27, 2021, the Pension Fund says that there is no such obligation.

We recommend employing the director at least part-time and submitting SZV-M and other reports for him as for a regular employee. If an employment contract has not been drawn up with the director, regulatory authorities may have questions. Read more about this in the article.

If you still do not want to employ the founder, ask your Pension Fund a question whether it is necessary to show the director without an employment contract to SZV-M - different departments may have different opinions.

If an organization has suspended its business, does not receive income, and has no hired employees, there is no need to submit the SZV-M. The Pension Fund provides such explanations on its website.

Article: how to report after all employees have been fired

IP on the simplified tax system

Entrepreneurs using a simplified declaration submit only one declaration – a simplified one. They are exempt from the obligation to submit VAT and personal income tax reports.

The individual entrepreneur declaration must be submitted to the simplified tax system by April 30 of the year following the reporting year.

An example of filling out a zero declaration using the simplified tax system

For the simplified tax system - 6% (object income), you must fill out the Title Page and Sections 1.1 and 2.1.1

For the simplified tax system - 15% (object income minus expenses), you must fill out the Title Page and Sections 1.2 and 2.2.

Title page

On the Cover Sheet, which is the same for both the income object and the “income minus expenses” object, you must indicate:

TIN (in accordance with the one issued by the Federal Tax Service (MRI Federal Tax Service) upon registration);
Correction number – “0”
Tax period – “34” (year);
By location – “120” (code for individual entrepreneurs);
Full name in accordance with the passport;
Code of main activity (OKVED)
Phone number
And the number of declaration sheets is “3”

After the main block of information, you must indicate who is submitting the reports: the individual entrepreneur himself or his authorized representative and enter information about the representative (full name and details of the power of attorney)

Section 1.1

Section 2.1.1

Section 2.1.1 indicates only the taxpayer’s attribute and the rate for the object.

The remaining lines are crossed out.

Zero declaration according to the simplified tax system – 15%

Section 1.2

Section 2.2

Please note that the Tax Code of the Russian Federation does not contain instructions on how long an individual entrepreneur can submit zero reporting, and therefore an individual entrepreneur can submit it until he is deregistered or begins to receive income

Zero VAT return for individual entrepreneurs

This document is usually submitted electronically. But, if a single simplified declaration is submitted, then instead of an electronic form, you can provide VAT reporting in printed form. Note that

Let's figure out how to prepare a zero VAT return for individual entrepreneurs. A sample is provided below for clarity. The declaration has 12 sheets. But, when submitting a zero report, you only need the title page and the first section.

The requirements for filling out the title page are the same as when filling out the title page of a zero declaration of the simplified tax system. In the first section This data can be taken from previous declarations or clarified with the servicing tax authority. The taxpayer’s signature and filing date are placed at the bottom.

Lawyer at the Legal Defense Board. Accountant and tax and audit expert with more than 10 years of experience.

Tags: asset, balance sheet, job description of the general director, capital, tax, expense