Unified simplistic tax return - This is a document financial statementsserved in tax service Subjects that are taxpayers for several taxes that have not carried out operations in the reporting period that caused the movement of funds on their bank accounts (Cashier) and not having tax objects on these taxes. In other words, the Unified Tax Declaration is intended to submit a summary of the taxpayer zero declarations. The form of declaration is unified, approved and has a form of CBD 1151085. The procedure for representing the declaration is regulated by paragraph 2 of Art. 80 p.2 Art. 80 NK RF.

The main feature of a single simplified declaration is that the right to its idea is exclusively those taxpayers who, in the reporting period, were the complete absence of the movement of funds in accounts or at the checkout. Some business entities follow this rule incorrectly, understanding under the complete lack of means of means of means of just the lack of profit during the reporting period. It should be remembered that the expenses of the organization should also be remembered. Chapters 21, 24, 25, 30 of the Tax Code do not provide for exemption from the submission of declarations in cases where the taxpayer has not implemented goods, works or services.

Simplified tax declaration, in fact, replaces three main taxes: profit, value added and property tax. However, there are situations in which the taxpayer who does not carry out activities and not profit cannot file a single simplified declaration. For example, if the fixed assets are leased, payments on it affect the amount of profit and should be displayed in the tax declaration on income tax. IN this case The organization will receive a loss. The same payments can be paid from the current account and are indicated with VAT. This means that the taxpayer will also submit a declaration on value added tax. If the organization has an employee who is reporting and having the right of its signature, then it means that he is paid monetary remuneration For his work, and, therefore, the taxpayer carries the costs that the movement entails moneyThis means that a single simplified declaration cannot be applied.

The only reporting option for a simplified declaration is the case when an organization is newly created, does not work, has not yet opened a bank account and does not have fixed assets on the balance sheet. It means that statutory capital Such an organization must be formed from funds and assets not subject to property tax. The form of the declaration consists of two sheets, on the first of which are the types of taxes on which the document is submitted, and on the second - information on the taxpayer - an individual who is not an individual entrepreneur.

The Declaration is submitted to the Tax Service at the location of the organization or place of residence individual. The reporting period for the presentation of the document is the quarter. The declaration should be submitted at the later than 20th of the month following the reporting period. The document is fed into paper or electronic form The taxpayer personally, through the official representative, and can also be shipped by mail or telecommunications communication channels. For failure to submit or late presentation of the declaration on the taxpayer will be imposed in accordance with Art. 119 of the Tax Code of the Russian Federation.

In accordance with the norms of the Tax Code of the Russian Federation, individual entrepreneurs and organizations have the opportunity to replace the Declaration on various taxes in one document - a single simplified tax declaration.

In our article, we will consider when, where and how to apply this document, and let's stop at the basic moments of its filling.

At the bottom of the page, the reader can download a form of a single simplified tax return of 2019, as well as a sample of filling out this document.

In which cases is this declaration?

A single simplified tax declaration in 2019 is submitted when some conditions are met. Namely:

1. The taxpayer did not produce operations at the checkout, or the cash flow on the current account was absent.
2. The document can be submitted only by taxes for which there are no tax objects (for example, property, the implementation of services or goods).

Thus, the implementation of these conditions suggests that the taxpayer did not led entrepreneurship or this is a newly registered IP, which only began to work.

Dates of delivery of the Declaration in 2019

Declaration for 2018 must be submitted no later than January 20, 2019 In the form of a CBD 1151085. A single simplified declaration must be submitted no later than the 20th day of the month following the past quarter, as well as half a year, 9 months or calendar year.

A single simplified declaration can be handed over only for the following taxes: VAT, income tax, USN, ESHN.

The submission of a unified simplified declaration on the above taxes is the right, not a duty. IP or LLC has the right to choose, submit them a simplified or zero declarations according to these types of taxes.

The deadlines for the commission of a single simplified declaration in 2019 on VAT and income tax is as follows:

• for the first quarter - until April 20, 2019;
• for the second quarter - until July 20, 2019;
• for the III quarter - until October 20, 2019;
• for the IV quarter - until January 20, 2020

For taxes, the reporting period of which is a month, the eundight cannot be handed over. Such taxes include excise taxes, mineral mining and gambling tax.

Regarding the Declaration on UTII, this mode in principle does not provide for the supply of zero declarations. Even if you do not exercise actual activity, but are registered as an UTII payer, the physical indicator (sq.m., the number of transport or workers) is still there. Therefore, it is necessary to hand over the Declaration on UTII and quarterly pay the imputed tax. In order not to pay the imputed tax in the absence of activities, it is necessary to simply reveal from the account as a payer of UTII. Entrepreneurs at the USN can choose which declaration to apply - a single simplified or zero on USN.

Despite the fact that the reporting period on personal income tax is the year, the commissioning of a single simplified declaration of personal income tax is not allowed. This is explained by the fact that the IP is obliged to submit reporting on income tax Regardless of the availability of income in the reporting period.

For example:

IP is registered as an IP in October 2019. After 30 days after registration, IP did not file an application for the use of USN, the default was on the total tax mode. Based on this, at the end of the year, the IP must report on two taxes: NDFL and VAT. From the moment of registration, the activities have not been conducted and tax facilities on VAT, including operations, was not available. In order not to make reporting on VAT, IP may submit a simplified declaration on this tax. But the NDFL IP will be obliged to submit annual statements no later than April 3020.

Please note that if the submission of the declaration is provided for the calendar year, then in this case, each quarter is not necessary.

A sample of filling out a single simplified tax return is located at the bottom of this page. To fill this document, entrepreneurs and organizations often use special online services and programs.

Place and methods for submitting a declaration

The Unified Simplified Tax Declaration in 2019 is submitted to the FTS:

• LLC - at the location (by legal address main office);
• IP - at the place of residence.

Prepare a unified simplified declaration in two ways:

• in the paper version, according to the letter of the FTS dated 04.04.2014 No. GD-4-3 / 6132;
• in electronic format, according to the order of the FTS dated 20.08.2007 No. MM-3-13 / 495).

The document can be filed in tax inspection One of four ways:

1. Personally on paper (in two copies). One instance of the declaration remains in the tax, the other (marked) - give an entrepreneur or organization.
2. By mail (registered departure with the investment describing). The date of submission of the declaration in this case will be considered a receipt with the number of departure.
3. On the Internet (in in electronic format). You can do this through the service on the FNS website or through the Edo operator.
4. Thr a representative. For this, it is necessary to make a notarial power of attorney (for IP). Organizations are a power of attorney in simple writing. The document must be certified by the seal and signature of the head of the company or enterprise.

In the FTS, when applying for a declaration on paper may require to provide the XML declaration file on a diskette (flash drive) or print a barcode document, duplicating data contained in the declaration. Please note that this requirement, on the basis of the Tax Code of the Russian Federation, has no reason.

Filling a uniform simplified tax declaration

General requirements for filling the declaration are reduced to the following:

1. The document should be filling out on a computer or by hand (ink in blue or black color).
2. You can not fix the mistakes made.
3. IP and organizations need to fill out only the first page. The second page is filled with individuals who are not an IP that do not want to indicate their INN.

Filling page 1 Declaration:

Field "Inn":

Organizations and IP indicate the INN, according to the resulting certificate of registration in the FTS. Please note that the Inn organizations consists of 10 digits, so in the last two cells of the field it is necessary to put a dashboard ("1234567890-").

Field "KPP":

Individual entrepreneurs do not fill this field. Organizations indicate the PPC (which was obtained at the location of the organization).

The "document form" field indicates:

• "1 / -" - if the declaration is forced for the first time for the tax period);
• "3/1" - if it is the first correction;
• "3/2" - if the second fix.

Field "Reporting Year":

The field must specify the year for which the declaration is served. The reporting period for each tax should be specified below.

The field "appears in":

The field indicates the name of the IFNS, to which the PI or organization refers.

After that, it is prescribed:

• full name of the organization;
• surname, first name, patronymic (fully, without abbreviations) when submitting by the saline (IP).

The field "OKATO code":

Field "code code economic activity According to the classifier OKVED ":

In this field, you must specify the OKVED Classifier Code. Ltd. and IP can find out their codes from an extract from EGRIP or the register.

Filling Tax Table:

Graphs 1 and 2:

These graphs should specify the taxes on which the declaration is applied. Taxes fit in accordance with the numbering contained in part of the second Tax Code of the Russian Federation on these taxes. Chapter number is indicated in column 2 (according to Appendix 1).

Graphs 3 and 4:

For the tax for which the quarter is the reporting period in the corresponding cell in the column 3 you need to put the number "3".

The column 4 indicates the quarter number for which the document is submitted:

• I quarter - 01;
• II quarter - 02;
• III quarter - 03;
• IV quarter - 04.

For tax for which tax period It is a calendar year, and the reporting periods are considered the quarter, half or nine months, in the corresponding cell (columns 3), you need to specify the value of the tax period:

• quarter - 3;
• half of the year - 6;
• 9 months - 9;
• year - 0;

In column 4 it is necessary to put a dashboard.

Filling from other page fields 1:

Field "Contact phone number of the taxpayer":

You need to specify the phone in any format ("+79787215531").

The "Declaration is compiled on the pages" field:

You need to specify the number of pages on which the declaration is compiled ("001").

Field "With Application Compliant Documents or Copy":

The number of sheets of documents attached to the Declaration (Power of the Representative) is affixed.

If no documents are attached, then docking.

The block "Power of attorney and the completeness of the information specified in this Declaration confirm":

If the Declaration is applied by an individual entrepreneur (or by the physician), then you need to specify the date of signing and put the signature.

If the declaration applies to the organization, then you need to specify the name of the manager, put the print, signature and date.

If the Declaration applies a representative, then you need to specify the name of the document, which confirms its powers. The document must be attached to the declaration.

Filling Page 2. Information about the physical person is not the IP

As already noted, individuals who are not SP, who do not want to specify their INN, fill in the page 2 declaration. Difficulties arise, as a rule, with the field "Code of a document confirming personality".

Field "Code of a document confirming personality":

All necessary codes are contained in the following table.

Table of codes of documents confirming the identity of the taxpayer

Penalties for late delivery of the Declaration

If the Unified Simplified Tax Declaration has not been handed over in 2019, and the tax is paid - the penalty is 1,000 rubles.

If the tax has not been paid, then the penalty is 5% of the tax amount, which must be paid (on the basis of the declaration) for each full (incomplete) month from the day, which was established for its provision. At the same time, the size of the fine cannot exceed 30% of the specified tax amount and can not be less than 1,000 rubles.

It is worth noting that if the taxpayer was not entitled to provide a declaration, but filed it, he faces a penalty for refusing to provide declarations for all taxes on which he had to report.

Download the form of a single simplified tax return 2019

On the buttons below the reader can download a sample of filling out a single tax return of 2019, as well as a form of this document. The form of a single tax declaration was approved by the Order of the Ministry of Finance of the Russian Federation No. 62 n dated 10.07.2007 and from that time remains unchanged for 2019.

The simplified declaration in the absence of 2015 is submitted and filled with taxpayers in the absence of functioning for a certain tax period, from eating eases is that it is possible to combine several taxes in one document, besides, it is very easy to fill and the form contains only 2 sheets. Consider who submits such reporting by which taxes, as well as consider the situation if the statement was sent by mistake. At the end of the article, you can download the form of the declaration form in the form of the CBD 1151085.

A single simplified tax declaration may be provided by persons who are recognized by taxpayers one or in several types of taxes in the following conditions:

• In the absence of operations and movement on them in cash on the current accounts and at the taxpayer's office.
• There is no implementation of goods (services of services), as a result of which the object of taxation arises according to taxes.

When performing these conditions, we can say that in fact the activity is not conducted.

Submit a single declaration by the following taxes:

• Profit tax paid by organizations.
• NDFL (for IP only).

According to the letter of the Ministry of Finance of the Russian Federation, No. OIM-4-3 / 12847 of 08.08.2011, it is possible to submit a single declaration according to USN.

Deadlines for submission of a single declaration and where

A single simplified tax declaration in the absence of activity is submitted after the reporting period (quarter, half of the year 9 months, after a year), no later than the 20th day of the month, which follows.

Reporting is provided to the Tax Inspectorate:

• For individual entrepreneurs - at the place of registration (registration).
• For organizations - at the location specified in the constituent documents.

How to submit a unified declaration in the IFTS in 2015-2016

Today there are three options for submitting this reporting:

1. On paper, it is necessary to provide it in an infus personally or through a representative. 2 copies should be prepared - one for the tax, and the second one with a mark on making themselves should be needed to confirm the fact of delivery.
2. With the help of Russian Post, a valuable letter with the description of the investment and preferably with the announced value. The date of adoption of the envelope by mail will be considered the date of delivery to the tax inspectorate.
3. With the help of electronic document services through the Internet, under the electronic document management contract.

Attention! When submitting a declaration through a representative (trustee), a power of attorney will be required.

Filling a uniform simplified tax declaration sample

The document consists of two sheets:

• Title page.
• A sheet containing information about the taxpayer.

See also:

Declaration of ENVD 2018 - Instructions for filling

What you need to know when filling in the declaration:

• The declaration should be filled with a feat or a ballpoint handle, blue or black ink or it can be printed on the printer or on a typewriter.
• If an error is made in the document, the correction of the proofreader or the clearing is not allowed.
• To correct the error, it is performed in the following order: the incorrect value is crossed, new and then it is necessary to set the date of the introduced change and the certification of the person who will receive a declaration.
• On each sheet of the upper part it is necessary to record the INN and in the presence of the CAT organization (IP). If the Inn contains 10 characters, then zeros are affixed in the first two cells.

Filling the first (titular) sheet

When filling in the graph, the type of document is affixed by the following values:

• In the case of supplying the primary report in 1 cell, "1" is supplied, the adjacent cell remains empty
• When submitted to the tax correction declaration, on which the correction is made in the previously filed report in the left square, the number "3" is affixed, and in the right adjustment number, say, "1", "2", etc. So for the first corrective report indicates 3/1

• The reporting period is provided to reporting.
• The full name of the FTS, which provides data, its code, consists of 4 digits, for example, IFTS No. 66 in Moscow - 7766.
• The full name of the organization (individual entrepreneur) in accordance with the registration documents, without a reduction.
• Next, an OKTMO code must be recorded in the OKTMO Code, according to changes from January 1, 2014. We begin to write first, if before the end of the field there are still not filled cells put zeros.

• The OKVED field indicates the four-digit code number, which is specified in the registration documents as the main type of activity.

After you need to specify information about zero taxes:

• The name of the tax is indicated.
• The following is indicated by the head tax Codecorresponding to the specified tax, while taxes need to be prescribed according to the sections of the NK sections. For example, I first indicate VAT, 21 chapter, and after income tax, 25 head of the NK.
• Next, you must specify the tax period on the relevant tax for which the data is provided. When granting the quarter, the figure of "03" is indicated, when surrendering in half - "06", for nine months - is set "09" and during reporting for the year - "0". Quarter numbers are recorded by their numbers - "01" first, "02", "03" and for the fourth - "04".

If the reporting period is the quarter (6 or 9 months), and the tax period is the calendar year, in this case, in column 3, the corresponding period is indicated, and Count 4 remains not completed.

Below is the contact phone number of the taxpayer, the number of pages of the declaration, as well as the number of confirming documents, if so, are submitted together with the declaration.

At the end, data is filled about the person confirming the report, in the case of the head - completely full name, its signature and the date of approval is put, is stamped (if the taxpayer uses it in economic activity). In the case of signing the document a trustee, in addition to his name and signature, it is necessary to indicate the power of attorney, on the basis of which it operates.

Unified Tax Declaration (KND 1151085): Blank

Even if the organization (IP) does not lead activities, it must submit to its IFTS on the place of accounting, zero declarations on those taxes on which is a taxpayer. Either submit a unified (simplified) tax return, abbreviated - EDD (Appendix N 1 to the order of the Ministry of Finance of July 10, 2007 N 62n). It can be replaced:

• when applying the Organization of the OSN - Declaration on income tax and VAT. Individual entrepreneurs in general can pass the eud instead of the VAT declaration. But the declaration in the form of a 3-NDFL replace on Eud is dangerous. Control bodies adhere to positions that even in the absence of income IP in general mode should be submitted to the tax specifier 3-NDFL (paragraph 1.5 of Art. 227, 229 of the Tax Code of the Russian Federation, the emails of the FTS dated 09.11.2015 N BS-4-11 / 19548 , 21.03.2008 N 04-2-02 / [Email Protected]). Note that the opportunity to pass the eud instead of the VAT declaration, it's all the same positive moment For the taxpayer. After all, it is possible to submit to the IFNS on paper, which you can not say about the VAT declaration (paragraph 5 of Art. 174 of the Tax Code of the Russian Federation);
• when applying simplified - a declaration on USN;
• under the use of the ESCH, the declaration on the ECN.

Euda seems to be a taxpayer instead of zero declarations, provided that (paragraph 2 of Article 80 of the Tax Code of the Russian Federation):

• it does not work, that is, on his accounts in the bank (as well as at the office of the organization), operations are not undergoing operations, and therefore there is no cash flow;
• he does not have an object of tax tax on which he would have to pass the zero declaration (there are no income and expenses).

Terms of delivery Eud.

By general rule Eud should be submitted to the inspection no later than the 20th day of the month following the past quarter, half of the year, 9 months old, calendar year (paragraph 2 of Art. 80 of the Tax Code of the Russian Federation). Accordingly, when applied, the taxpayer, who has the right to appeal to Eud, should pass it no later than April 20, July 20, October 20 of the current year and January 20 of the next year.

Eud instead of the tax declaration in the tax or tax at the ESH tax must be surrendered no later than January 20, next year after expired. Moreover, as clarified the tax authorities, once a year, and not 4, as it was established in the EDS article (Letter of the Federal Service for 08.08.2011 N AC-4-3 / [Email Protected]).

At the same time, to submit tax declarations during USN and ESHN, the deadlines are set by later:

• for simplist organizations and US payers - no later than March 31 of next year (paragraphs. 1, paragraph 1 of article 346.23, paragraphs. 1 of paragraph 2 of Article 346.10 of the Tax Code of the Russian Federation);
• for IP-simplists - no later than April 30 of the next year (paragraph. 2, 1 Art. 346.23 of the Tax Code of the Russian Federation).

Therefore, it may be easier for you to present a zero tax declaration paid in connection with the use of special, rather than in urgent order In January, make Eud.

EDD filling order (KND 1151085)

In Eud (form on KON 1151085), the organization or IP fill only the first page, except for the section "Filled by the tax authority".

At first, the taxpayer must indicate its INN and PPCs on it. At the same time, the organization in the first two cells of the Inn puts zeros (paragraph 5 of the filling, approved by the order of the Ministry of Finance of 10.07.2007 N 62n). As a result, all cells in the Inn field must be filled.

The "Type of Document" field is the code:

• 1, if the eud is applied primary;
• 3, if adjustment is served. In this case, by fraction, the adjustment number is indicated (3/1, 3/2, etc.).

• the reporting year for which hego is served;
• the name of the tax authority and its code;
• full name of the organization or FULL NAM.

Instead of the OKATO code, OKTMO code is indicated in the corresponding field (a letter of the FTS dated 10/17/2013 N DF-4-3 / 18585).

The table part is reflected in line:

• the name of the tax, the reporting of which is replaced by EDD;
• number of the head of the Tax Code of the Russian Federation dedicated to this tax;
• the code of the reporting / tax period for which heud is served, and if necessary, the quarter number.

If the reporting period is taxed by the quarter, as in the case of VAT, it is indicated code 3 and further the number of the quarter - 01, 02, 03 or 04.

If the reporting periods of tax are the first quarter, half of the year and nine months, then the code is reflected, respectively - 3, 6 or 9. And in the declaration submitted for the year, the code is set. At the same time, the quarter number is not specified (

A single simplified declaration is served individual entrepreneurs and organizations for one or more taxes if they did not lead activities in the reporting period. In the article you will find a sample of filling out a single declaration (eundight) for IP and LLC.
Unified Simplified Tax Declaration in 2016: Blank (Download in XLS)

Who can report on the eunde

Article 80 of the Tax Code of the Russian Federation indicates that a single simplified declaration is submitted by taxpayers who have not been in the reporting period of money in bank accounts or cash desks, as well as tax objects. Until now, a controversial question remains whether the feeding of zero reporting is right or duty.

The fact is that the concept "appears" by some inspectors is interpreted as the duty, for the violation of which is fined. But if you consider that unified Declaration It was designed to facilitate the reporting of the reporting, the penalty for failure to submit the eundese is illegal. This point of view is expressed in the letter of the Ministry of Finance of the Russian Federation No. 03-02-07 / 2-154 of 12.11.2012.

A unified simplified declaration in the absence of activities is handed over to the form of a CBD 1151085, approved by the order of the Ministry of Finance of July 10, 2007 No. 62n, in 2016 the form remains relevant.

Thus, the right to surrender zero declarations have taxpayers who fulfill two conditions:

1. The absence of any operations leading to the movement of funds settlement account and cashier. In the event that Operations are held on a settlement account, for example, the payment of salary to employees, payment of any services (including for servicing the account in the bank), write off the rent, etc., then the unified simplified declaration is not given. The operation will be and simply an erroneous transfer of funds for a calculated account of the counterparty. In this regard, before submitting the Declaration, you must request an extract on a settlement account in a bank to make sure that there were no movements on it.
2. The lack of facilities and operations on those taxes on which the Unified Declaration is submitted. It is worth noting here that in addition to tax objects (income, property, the sale of goods and services) must also be lacking and tax transactions.

Deciding with those who give a single simplified tax declaration in 2016, consider which taxes it seems and for what time.

For what taxes can be supplied to the zero declaration

A single declaration can only be handed over to those taxes for which reporting period is the quarter, half of the year, 9 months, year. Such taxes include: VAT, income tax, USN, ECN, NDFL. For taxes, the reporting period of which is a month, the eundight cannot be handed over. These include excise taxes, mining tax and gambling tax.

Please note that although the reporting period on personal income tax is the year, the passage of the eunde is not allowed. This is explained by the fact that the IP is obliged to submit reporting on income tax, regardless of the availability of an object on it (income in the reporting period).

As for ENVD, in this mode, in principle, there can be no zero declarations. Even if you are not guided by real activity, but the physical indicator (sq.m., the number of transport or workers) is still there. In order not to pay the imputed tax in the absence of activities, it is necessary to simply reveal from the account as a payer of UTII. Simplifiers can choose which declaration to apply - a single simplified or zero on USN.

Example number 1.

Sergeev V.V. Registered as an IP in December 2016. For ignorance, Sergeev did not apply for the use of USN and was transferred to general mode. In this regard, at the end of the year, he must report on two taxes: NDFL and VAT. In December, Sergeyev, the activities did not led and the objects of the taxation of VAT, including operations, did not have. In order not to make reporting on VAT, it can submit a simplified declaration on this tax. But on NDFL, he will be obliged to file annual reporting Not later than April 30, 2017.

Example number 2.

An individual entrepreneur who applies a simplified 6%, did not have in the 1st quarter of revenues. Insurance contributions They were not paid, hired employees he also did not hire. For the first quarter, he can submit Yehood.

For how long it is necessary to pass the eunde

A single simplified declaration is handed over no later than 20 days from the end reporting period (Quarters, half of the year, 9 months or year). According to USN, property tax and property tax declaration gives out once a year until January 20 of the year following the reporting. Thus, the deadlines for the commission of a single simplified declaration on the indicated taxes for 2016 - no later than January 20, 2017.

The deadlines for the commission of a single simplified declaration in 2017 on VAT are the following:

• for the first quarter - until April 20;
• for the second quarter - until July 20;
• for the III quarter - until October 20;
• for the IV quarter - until January 22, 2018.

Responsibility for late reporting period

At the moment, on the use of penalties for late delivery of the eundese, a two-way position has developed.

1. For non-submission of the eundery on time, the taxpayer is involved in liability under Art. 119 of the Tax Code of the Russian Federation. At the same time, the fine is charged by the number of taxes specified in the eunde. Recall that according to this article, the penalty is 5% of the tax amount reflected in this declaration, but not more than 30% and at least 1,000 rubles. Since the simplified declaration does not contain information about the amount of tax to payment, the penalty under this article will be 1 thousand rubles. Thus, if there are 2 tax specified in the eunde, the penalty will have to pay a double size.
2. Since Eunde is not by nature a declaration containing information about objects of taxation, the amount of the calculated and paid tax, then the measures of responsibility under Art. 119 of the Tax Code of the Russian Federation for failure to submit this document cannot be applied. In this case, a fine is used under art. 126 NK of the Russian Federation in the amount of 200 rubles. For one document (letter of the Ministry of Finance of the Russian Federation of 07/03/08 No. 03-02-07 / 2-118).

Blank Eunde

The Unified Simplified Tax Declaration in 2016 was approved by the order of the Ministry of Finance of July 10, 2007 No. 62n (form on the CBD 1151085). Zero Declaration Rent into the inspection, where the taxpayer is worth accounting. You can download the form from our article or get it for free in IFTS. To correctly fill out the eunde, follow our instructions.

General requirements for filling

• It is allowed to fill the document from hand or using a computer;
• When filling from hand, you must use a blue or black handle;
• The use of corrective funds is not allowed;
• If an error is made, it must be stressed, next to specify the correct value and put the signature and printing (if any).

The completed form of the Eunde for LLC looks like this: