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Zero reporting for individual entrepreneurs according to the standard system. Zero declaration of individual entrepreneur. Download the zero declaration for individual entrepreneurs |
Tax inspectorates have already begun accepting personal income tax returns for 2017. Entrepreneurs who for some reason had no income from business in the past year must also report to OSNO. How to fill out and submit an individual entrepreneur zero declaration 3-NDFL for 2017 - this is what our article is about. Let us remind you that the 3-NDFL declaration for 2017 is submitted using a new form. 3-NDFL zero for individual entrepreneurs: who submits and in what time frameThere may be no business income, for example, if:
Such circumstances and the lack of indicators do not relieve OSNO entrepreneurs from the obligation to file a tax return on time. Zero 3-NDFL for individual entrepreneurs, a sample of which we will consider below, must be submitted to the Federal Tax Service no later than (Article 229 of the Tax Code of the Russian Federation):
Failure to submit a zero 3-NDFL on time, despite the absence of indicators in it, will “cost” the entrepreneur a fine of 1,000 rubles (clause 1 of Article 119 of the Tax Code of the Russian Federation). A zero declaration can be submitted in “paper” form, by personally appearing at the Federal Tax Service, or by sending it by mail with a list of attachments and a notification, as well as electronically - via TKS, or via “ Personal Area taxpayer" on the Federal Tax Service website. Filling out a zero declaration 3-NDFL for individual entrepreneursFor the zero declaration of individual entrepreneurs for 2017, the usual 3-NDFL form is used, approved by order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671, taking into account the changes made by the Federal Tax Service order No. ММВ-7-11/822 dated October 25, 2017 . Appendix No. 2 to this order contains detailed order filling out the declaration. Zero 3-NDFL is submitted by the entrepreneur in a minimum composition, including only:
“Title page” - this part of the zero declaration 3-NDFL for individual entrepreneurs is filled out as usual:
Section 2 is intended for calculating personal income tax, but even in the absence of calculated data, when filling out the zero 3-personal income tax for individual entrepreneurs, you must indicate:
Section 1 will also not be completely empty. The following should be reflected here:
Sample zero declaration 3-NDFL for individual entrepreneursThe form of the new declaration form 3-NDFL for 2017 can be downloaded. Tax reporting of enterprises using a simplified taxation scheme consists of the annual filing of a declaration for the past reporting period. This obligation continues even if the entrepreneur did not receive income for the tax year in question. In such situations, it is necessary to submit a declaration, which accounting practice called "zero". What is a zero declaration?A zero declaration under the simplified tax system is the most common “simplified” declaration, confirming that, based on the results of activities in the expired reporting period, the organization does not have a tax base for paying tax. As a rule, the “zero” blank is filled in by entrepreneurs who did not actually work in the reporting year (for example, the company was recently registered and has not yet begun to function) or their activities were unprofitable. If the activity was not really carried out, then dashes are entered in the declaration columns intended for entering data for calculating the tax base and the amount of tax. The use of the tax scheme “15% of income minus expenses” assumes that the indicators in the reporting document will not always be empty: it may reflect expenses that are carried forward as a loss to the next period. “Idle” organizations that decide to officially cease their activities before the end of the tax period submit a declaration for an incomplete year. No special form is provided for providing “zero”: the one approved for all “simplified” by Order of the Ministry of Finance of the Russian Federation No. 58 n dated June 22, 2009 is used. In 2014, this order is in effect in the 2012 edition (dated August 20). To fill out a zero declaration under the simplified tax system, you can visit our website. How to fill in the “zero”?Since there are no calculations in the zero declaration, its registration does not present any difficulties. The following information is entered into the form on the first page:
The correctness of the information specified in the declaration is certified by the signature of the individual entrepreneur or the director of the LLC indicating the last name, first name and patronymic responsible person, date of document preparation and stamp on title page in a place specially designated for printing. On the second page you must indicate:
The remaining cells on sheet No. 2 are crossed out. On the third page, dashes are placed everywhere except line 201. In it, you must indicate the tax rate applied by the enterprise. For the object of taxation “income” it is 6%, for “income minus expenses” – 15%. The second and third sheets also duplicate the TIN/KPP of the organization, and affix the date and signature of the company representative. Filing a nil returnThe completed declaration must be submitted to the territorial tax authority in any of the permitted ways:
For the provision of “nulls” the same deadlines are provided as for regular simplified taxation system declarations. Zero reporting for an LLC must be generated and submitted to the Federal Tax Service by March 31; for individual entrepreneurs, the last date for submitting documents is April 30. Violation of the deadline for filing a zero declaration is punishable by a fine of 1,000 rubles. If there is a 10-day or more delay in reporting, the company’s current account may be frozen. The procedure for submitting zero reporting for individual entrepreneurs and LLCs on the simplified tax system in 2015 has so far remained the same, but it is necessary to monitor changes: the declaration forms are expected to be updated in the near future. It is likely that the tax service will accept returns for 2014 using a new form. Situation when individual entrepreneur actually stopped its entrepreneurial activity, but at the same time does not stop registering as an individual entrepreneur, which is quite typical for our country. The reasons may be different, but at the same time individual remains an individual entrepreneur. Quite often it happens that after registering as an individual entrepreneur, a citizen does not immediately begin his activities. But, one way or another, they are all taxpayers and the responsibilities assigned to them by tax legislation do not lose their force. This article will tell you whether it is necessary to submit a tax return and other reporting at all if no activity has been carried out, what zero reporting is for an individual entrepreneur, when such reporting can be submitted and when not. What is zero reporting of individual entrepreneurs?The very concept of “zero individual entrepreneur reporting” is commonplace. It is not provided for by law and special forms no reporting documents have been created in case of suspension of activities. From which it follows that if an entrepreneur’s income has been reduced to zero, then it is still necessary to file tax returns and other reporting within the established deadlines. The same rules apply if an individual has registered as an individual entrepreneur, but has not started operating. In a situation where the entrepreneur does not carry out activities and the corresponding income is not derived from it, it is necessary to understand the following. The existence of an obligation to file a declaration is based on the very fact that the subject economic activity is a tax payer, and not on the fact of the availability of tax amounts to be paid. The corresponding opinion of the Constitutional Court of the Russian Federation was formalized in the Determination back in 2008. The absence of profits on which tax must be paid does not mean that the obligation to submit tax returns ceases. In fact, a zero declaration is a taxpayer’s statement that he has no tax base and no tax to pay during the tax period. Otherwise, if you do not submit a declaration with zero indicators, the Federal Tax Service will consider that the entrepreneur did not submit reports on time and will hold the individual entrepreneur accountable. The fiscal service has no other way to find out about the absence of activity, and therefore taxes to be paid, except from the entrepreneur himself. The frequency of filing zero reports for an individual entrepreneur corresponds to the reporting periods for the taxes for which he is a payer. The frequency of reporting to the Pension Fund and Social Insurance Fund is determined in a similar way. In most cases, reporting will have to be submitted quarterly and based on the results of the reporting year. How to submit a zero IP declarationAs already mentioned, there are no special forms and deadlines for filing zero reports for individual entrepreneurs. All those tax rules that are provided for submitting reports for ongoing activities are also applied in the case of submitting zero declarations to the inspectorate. The difference between a zero declaration and a regular one is not in the form, but in the content. Almost all indicators of such declarations will be equal to zero. It is easier to draw up such a declaration than a regular one. This allows many entrepreneurs who have temporarily suspended their activities to independently prepare and submit tax reports to the Federal Tax Service. Tax returns, with rare exceptions, are filed in territorial body tax office at the place of registration of the entrepreneur. Thus, depending on the taxation system, an entrepreneur must, at a frequency determined by law, submit to the fiscal service declarations for all taxes for which he is a payer. Exceptions that will be discussed further are the filing of a single zero return. The methods for filing zero declarations are the same as for regular ones. But if an entrepreneur decides to file returns on his own, without an accountant, then he must remember that since 2014, it is no longer possible to submit a VAT return to the tax authority in paper form. Value added tax declarations are provided to fiscal authorities only through telecommunication channels (Internet). Zero declaration according to the simplified tax systemThe obligation to provide a tax return for those taxes that are obligatory for payment by the taxpayer does not depend on economic results activities. Thus, if the activity of an entrepreneur applying a simplified taxation system was not carried out, it is necessary to submit a tax return under the simplified tax system to the tax office. Submission of zero reporting to the simplified tax system is carried out within the deadlines established by the Tax Code until April 30 of the year following the reporting year. At the same time, an entrepreneur using the simplified tax system with zero income has the opportunity to submit a single (simplified) tax return. At the same time, it is necessary to clearly understand the differences in the applicability of these two declarations. The legislation stipulates that a single declaration applies in the following cases:
When applying a single (simplified) declaration, an individual entrepreneur must be sure that there is no movement of funds through his accounts. In practice, it often happens that settlement transactions performed by banks automatically remain beyond the attention of individual entrepreneurs: withdrawal of commissions, service fees, etc. In their activities, individual entrepreneurs who temporarily suspend their activities, when choosing between a single (simplified) tax return and a zero return under the simplified tax system, most often choose the latter. Zero declaration on UTIILet us immediately note that the possibility of filing a “zero” declaration for UTII tax not provided for by law. Zero declaration on UTII by a taxpayer using this system taxation cannot be filed in principle. The very concept of “imputed” income means that tax is paid not from actual indicators (which, as a result of the suspension of activities, the entrepreneur simply does not have), but from calculated ones. In practice, of course, there are cases when entrepreneurs manage to submit zero tax reports under “imputation.” But such cases are rare. The tax service and the courts have already formed their position on this issue, and attempts to report on UTII “zero” will most likely not work.
Consequently, if the conduct of an “imputed” type of activity is suspended, an individual entrepreneur must contact the tax office as soon as possible with an application for deregistration. At the same time, his registration as an individual entrepreneur is not canceled and he does not lose his status as an entrepreneur. Starting from the next quarter, the obligation to pay UTII will cease, and, therefore, there will be no need to file a return for this tax. As we can see, the feed tax return for a single tax on imputed income is directly related to the payment of this tax. You cannot submit a return and indicate zero tax to be paid. Please note: Regardless of whether the entrepreneur has ceased to conduct “imputed” activities or not, the obligation to file tax returns for other types of taxes for which he is a payer does not cease. Expert opinion Maria Bogdanova More than 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology As soon as an individual entrepreneur using UTII understands that he will not conduct business for some time, he needs to immediately notify his tax authority about this by submitting UTII-4 form for the first 5 days of suspension. This procedure will allow you to save on tax payments. Standing idle in the UTII mode without income is not profitable, since single tax you will still need to pay. Single simplified declarationAs already noted, in the case when an entrepreneur not only temporarily suspends activities (does not begin to conduct them after registering as an entrepreneur) but also does not carry out any operations on accounts and cash, it is possible to submit a single (simplified) declaration. The form provided by the Ministry of Finance of the Russian Federation includes two sheets, of which in most cases only the first is filled out. The declaration contains information about the taxpayer and indicates the taxes for which it is submitted. Thus, unlike other tax returns, no cost indicators are indicated in it. Just like for other tax returns, it provides the opportunity to submit updated (corrective) information. For this purpose, the corresponding details are provided for filling out on the first sheet. Please note: If a single (simplified) declaration was filed by mistake, the taxpayer submits clarifying declarations to the Federal Tax Service for those taxes instead of which a single declaration was previously submitted. In the “adjustment” detail of such declarations, you must enter one. Can be transferred to the tax authority in any way at the taxpayer's choice. This is its advantage for entrepreneurs in common system taxation, which are VAT payers. Since now VAT returns are submitted to the tax authorities only in electronic form, it is easier for an entrepreneur to send a single return with zero VAT on paper. A single declaration is provided based on the following results:
Businessmen submit a declaration under the simplified tax system, even if they have not worked. In the article we gave recommendations on how to fill out “zero” reports. Even if you did not conduct any activity in 2016 and did not receive income, annual reporting you still have to submit. It will be “zero”. Be sure to submit to the Federal Tax Service a declaration according to the simplified tax system, accounting records - if you work in a company. But reports 6-NDFL and 2-NDFL will need to be submitted only if you accrued income to employees, even if you did not pay them. In the article you will learn about all the “zero” forms. We told you how to fill them out. Read the article right now, because the first report should be sent immediately after the New Year holidays. Declaration. Select how to report zero income under simplificationIf you were unemployed in 2016, select your reporting method. Either submit a regular simplified return or a single simplified return. Let us explain the features of each. It is simpler than a regular declaration and consists of one sheet. But you should submit a single declaration earlier - no later than January 20. Tax authorities will accept such reporting if two conditions are met simultaneously: Essence of the questionSubmit a single simplified declaration if you did not receive income or expenses in 2016. And you had no cash and bank transactions. There are no income and expenses; Throughout 2016, there were no transactions on accounts or in the cash register ( clause 2 Art. 80 Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 08.08.2011 No. AS-4-3/12847@). The unified reporting form has been approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. Table 1. What reports to submit if you did not work in 2016
___________________________________________________________________________________________________________ * January 15, April 1 and April 30 in 2017 are days off, so the reporting deadline is postponed to the next working day ( clause 7 art. 6.1 Tax Code of the Russian Federation). According to officials, the following operations are considered movement of money: The bank debits the commission from the account; Payment of taxes; Receipt and return of erroneously transferred funds; Contributions to the authorized capital. If you have had similar operations, do not submit a single declaration. Prepare regular reporting with zero indicators (letters and ). Example. Filling out a single simplified declaration on the simplified tax systemRassvet LLC uses simplification. The organization did not operate in 2016. There were no income and expenses, no transactions on bank and cash accounts. The accountant filled out a single simplified declaration for 2016 as follows: In column 1 I indicated the name of the tax; In column 2 I entered the number of the head of the Tax Code of the Russian Federation for simplified tax - 26.2; In column 3 I entered the tax period code - 0. Since this value is provided for by the Procedure for filling out the form for annual reports. Column 4 in this case is not filled in. A fragment of the completed single declaration of Rassvet LLC is presented below. Regular declaration under the simplified tax system. Submit it if the conditions for submitting a single simplified declaration are not met. Either you don't like her. The declaration under the simplified tax system will be “zero”. In it, put dashes on the lines for which there is no data. The declaration form for the simplified tax system has been approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@. The fine for failure to submit a declaration is 1000 rubles.(). Tax authorities can also block a current account ( subp. 1 clause 3 art. 76 Tax Code of the Russian Federation). RSV-1 and 4-FSS. Submit “zero” calculations if you are registered with the fundsAll employer-insurers are required to submit settlements to the funds. Firms are immediately registered as insurers upon registration. Therefore, they always need to take RSV-1 and 4-FSS. Even if there is no activity or employees. A company will be deregistered when it is liquidated. Important circumstanceEntrepreneurs submit settlements to the funds if they have registered contracts with employees in the Pension Fund of the Russian Federation and the Social Insurance Fund. But individual entrepreneurs are policyholders if they hired employees and registered contracts with them in the funds. Therefore, businessmen will have to submit “zero” calculations if they are registered with the Pension Fund of the Russian Federation and the Social Insurance Fund as employers (Article 11 Federal Law dated December 15, 2001 No. 167-FZ and Federal Law dated July 24, 1998 No. 125-FZ). If an individual entrepreneur is deregistered from the funds, there is no need to submit “zero” calculations. Table 2. Which sections to take as part of the “zero” forms RSV-1 and 4-FSS
In table 2 we explained which sections to take in the “zero” calculations of RSV-1 and 4-FSS. In lines for which there is no information, put dashes. You can attach an explanation to the “zero” report that you did not run a business and did not pay salaries, and therefore did not make contributions to the fund. However, this is not necessary. If necessary, fund specialists will request information themselves. Penalty for failure to submit reports- 1000 rub. for every ( letter of the Ministry of Labor of Russia dated September 29, 2014 No. 17-4/OOG-817 , Resolution of the Federal Antimonopoly Service of the Moscow District dated April 21, 2014 in case No. A41-34915/13). SZV-M. Prepare a monthly report if there are contracts with employeesSubmit SZV-M for all persons with whom employment or civil law contracts were valid in December. Even if they didn’t run a business and didn’t pay remuneration ( Art. 11 Federal Law dated 01.04.96 No. 27-FZ). If there are no contracts with employees, do not send SZV-M to the Pension Fund. There is no “zero” report. You will not have to submit a monthly report to the entrepreneur regarding yourself (letters from the Pension Fund of Russia dated July 27, 2016 No. LCH-08-19/10581 And 07/13/2016 No. LCH-08-26/9856). Please note: from 2017, the deadline for submitting information on form SZV-M changed. The deadline was moved from the 10th to the 15th. You have the right to submit the report for December as early as new term. That is, no later than January 16 - postponement from January 15, Sunday. The fine for failure to submit a report is 500 rubles. for each employee in the report ( Part 4 Art. 17 of Law No. 27-FZ). 6-NDFL and 2-NDFL. Do not submit “zero” personal income tax reports, but send an explanation to the inspectorateIf in 2016 you did not work and did not accrue income to employees, do not submit forms 6-NDFL and 2-NDFL. In this case, you are not considered a tax agent. And they are the ones who submit the reports ( clause 2 Art. 230 Tax Code of the Russian Federation, letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958). However, you should send an explanation to the inspection as to why you did not submit the report. Write down there that you have no payments to employees or no activities. If you do not submit a report to the Federal Tax Service, the inspectors will wait for the report. And for failure to submit 6-personal income tax, they can block a bank account ( clause 3.2 art. 76 Tax Code of the Russian Federation). But tax officials cannot suspend transactions for 2-NDFL certificates. Please note: in practice, some companies and individual entrepreneurs submit “zero” 6-NDFL reports. Despite the fact that “zero” forms are not provided, inspectors are required to accept calculations with zero indicators (letters from the Federal Tax Service of Russia By order of the Federal Tax Service of Russia in mid-2014 it was approved new form tax return according to the simplified tax system (order No. ММВ-7-3/352). It is on this form that you need to report on the results of 2015. The deadline for submitting reports for organizations using the simplified procedure is the last day of the first quarter of 2016, and for individual entrepreneurs - the first working day of May 2016, since April 30 falls on a day off. The declaration is submitted in any of three ways, namely:
Some organizations have a direct obligation to submit a tax return via the Internet, but This obligation does not apply to simplifiers, since the number of employees in these companies cannot exceed 100 people. The new declaration has special sections that need to be filled out depending on the object of taxation. There is also a section for organizations that receive funds in the form of targeted funding or charitable contributions. You only need to submit completed forms to the tax office, that is, if you did not fill out a section, then you do not need to submit it to the inspectors. By the way, in the order of filling out, this is clearly stated only for the third section of the declaration. Individual entrepreneurs who use the simplified tax system and have received an indulgence from the regional authorities in the form of a tax holiday often think that since they do not pay tax, they do not have to submit reports. This is not true! Everyone must submit reports and tax holidays do not exempt from paying tax at all, but only allow it to be applied at a rate of 0 percent. Below we provide instructions for filling out a simplified tax return, and at the end of the article there will be a link to the form (declaration form), and you can also download a completed sample for free. General rules when filling out a declaration On each sheet of the declaration under the simplified tax system for 2015, it is necessary to indicate the taxpayer’s TIN. Legal entities must also register their checkpoint. Both can be taken from the notice of registration of the taxpayer received at the tax office. 1. In the “Adjustment number” field, you must enter the value “0—”. 2. In the “Tax period” field - the code of the tax period for which you are submitting reports. So, if the declaration is submitted at the end of the year, then the code value will be “34”, but if you fill out the reports during the reorganization of the enterprise - “50”. Order No. ММВ-7-3/352 will help to accurately determine the code in a given situation. 3. In the “Reporting year” field, the actual year for which reports are submitted is indicated. 4. In the “Taxpayer” field entity must indicate its full name. It must match the name specified in constituent documents. The individual entrepreneur enters his last name, first name and patronymic in this field. There should be no abbreviations; the information must correspond to the passport data. 5. In the field “Code of the type of economic activity according to the OKVED classifier” you need to enter the appropriate code. It is registered in the extract from the Unified State Register of Legal Entities (for individual entrepreneurs - from the Unified State Register of Legal Entities). You can obtain an extract from your tax office or on the tax service website. You can also find out the code from the classifier itself. If an organization applies several tax regimes at once, then the code must be indicated only for those types of activities for which a simplified tax is paid. Rules for filling out sections 2.1 and 2.2 Sections 2.1 and 2.2 are completed depending on the selected taxation object. Accordingly, it is most convenient to fill them out first. Section 2.1It is filled out by organizations and individual entrepreneurs who pay tax only on income. In this section, you must indicate all payments or income that are not taken into account for tax purposes. Let's consider the order of filling out individual lines of the section: 1. Line 102 If the organization or individual entrepreneur has payments to employees, the number 1 is entered in this line; if the individual entrepreneur does not have such payments, the number 2 is entered. 2. Lines 110-113 Designed to indicate the total amount of income for reporting periods. Let us remind you that such periods for simplifiers are quarters and a year. Amounts are calculated on an accrual basis. 3. Lines 130-133 Here, too, on a cumulative basis, you need to indicate the amount of advances for each reporting period, as well as the total amount of tax calculated for the year. Insurance premiums should not be taken into account. 4. Lines 104-143 These lines indicate the amounts of contributions for compulsory insurance, as well as the amount of payments for temporary disability certificates for which you have reduced the tax. Section 2.2This section is completed only by taxpayers who calculate tax on income reduced by expenses. Let's consider the order of filling out individual lines of the section: 1. Lines 210-213 This includes the amounts of income for the reporting periods. As always, the cumulative total. 2. Lines 220-223 Using the same principle, you need to indicate the amount of expenses here. 3. Line 230 Here the amount of the incurred loss (or part thereof) for previous tax periods is recorded. 4. Lines 240-243 Designed to enter the tax base for each period. You can calculate it by calculating the difference between income and expenses. Don't forget to take into account the amount indicated in line 230. It is subtracted from total amount in a year. 5. Lines 250-253 Filled in if, when calculating the difference between income and expenses, the result is a negative number. 6. Lines 260-263 Here they are registered tax rates applied in each specific period. In general, the rate is 115 percent, but regional regulations it may decrease. 7. Lines 270-273 Needed to reflect advance payments. They will be equal to the product of the numbers indicated in lines 240-243 and the rates written in lines 260-263. 8. Line 280 The minimum tax amount should be indicated here. For the simplified tax system, it is calculated by multiplying the income received by 1 percent. If, based on your calculations, the tax due is less than this amount, you will be required to pay the minimum tax. Rules for filling out section 3 If your organization did not receive targeted funding during the reporting period, then you can safely skip this section. If any targeted funds were transferred to you, you will have to fill it out. By the way, such financing does not include subsidies provided autonomous institutions. For precise definition types of financing, you can refer to the Tax Code (Article 251). In this section it is necessary to indicate the amounts of subsidies that were not used in the previous year and for which the period of use has not yet expired. In Section 3, the following information is also indicated according to the columns: 1. Code of the type of funds transferred. It can be determined in accordance with Appendix 5 to the procedure for filling out reports. 2. Date of receipt of property or funds. 3. The amount of funds received, the period of use of which has not yet expired, and also which do not have a period of use. The remaining columns provide information about the amounts that were transferred to the organization in the reporting year. Thus, the second and fifth columns are filled in by those who received funding with a set period of use, and the seventh column indicates funds that were not spent in accordance with the intended purposes. Property is stated at market value. Rules for filling out sections 1.1 and 1.2 These sections are very easy to fill out according to the indicators already indicated in section 2.1 or 2.2. Here you need to reflect the calculated amounts of advance payments and taxes. Similar to sections 2.1 and 2.2, sections 1.1 and 1.2 are filled out depending on the object of taxation. Let's consider the order of filling out individual lines of section 1.1:1. Lines 010, 030, 060, 090 Here you need to enter the OKTMO code. If during the entire tax period the location of the organization or the place of residence of the individual entrepreneur has not changed, then only 010 is filled in. 2. Line 020 This includes the amount of the advance payment for the first quarter. 3. Line 040 The amount of the advance payment for the half-year is indicated, reduced by the number indicated in line 020. If, as a result of subtraction, you get a number with a minus sign, then this difference must be indicated in line 050. 4. Line 070 Here, similarly to the previous situation, it is indicated advance payment in 9 months. 5. Line 080 To be filled in if the difference is negative and the advance payment will need to be reduced. Lines 100 and 110 are filled in using the same principle. Section 1.2.
Section 1.2 is completed by those organizations and entrepreneurs who have chosen income reduced by the amount of expenses as an object of taxation. The rules for filling out section 1.2 correspond to the above rules for section 1.1. The only difference is line 120, in which you need to calculate the minimum tax amount for the year. On our website using an online calculator. |
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