Single (simplified) declaration. Filling order

A single (simplified) declaration can be accepted both in paper form and electronically. In the latter case, the Internet is used for reporting to the tax authority. Provision of documentation in hard copy can be carried out by a representative of a legal entity. A tax return for a PI can also be sent by mail with the enclosed list of attachments. If the payer wishes to copy the documents, the date of their adoption by the controlling body shall be stamped. In case of transfer of statements via the Internet, the receiving authority must transmit the receipt for receipt of documents. The date of dispatch is considered the day of submission of the documentation.

Tax return of the IP. Design Features

The declaration is made either by hand, or in typewritten form. When using the first version of the formulation, a pen or ballpoint pen of blue or black is used. Correction of errors is carried out by striking out and writing the correct value of any indicator. At the same time, it is necessary to assure the correction by the signature of the person accepting the document and the seal of the controlling organization. It is not allowed to use any corrective or other similar means to implement corrections.

Filling order

On each page, at the top of the page, the PPC and TIN of the organization are affixed, which are assigned to it in accordance with the location or the TIN. In the event that the number includes ten digits, in the area of 12 cells in the first two put 00 (zeros). A single (simplified) declaration includes two pages. The second specifies information about an individual who is not an entrepreneur (in the event that the TIN number is not indicated on the first page ). Entrepreneurs and organizations do not fill the page in principle. On page 001, in the first place, a document type code is indicated in a special field: 3 - corrective, 1 - primary. After the fraction, the number of the correction is indicated (in the case of the "clarification"), for example 3/1, 3/2, 3/3 and so on. The field opposite is marked with a year. Below, the code and name of the body where the single (simplified) declaration is submitted is entered. Further (still lower) indicates the full name of the person or the full name of the organization. After all these fields there is a table, where all information about payments is reflected, according to which, in fact, a single (simplified) declaration is provided.

Some features of filling a table

There are four rows in the table and the same number of graphs. In the first column, taxes are entered by lines, according to which the accounts are prepared. They are put in accordance with the Tax Code (on the chapters, the corresponding payments). The number is placed in the second column, in the third one the accounting period for the corresponding payment (advance payments on it) is reflected, in the fourth - the quarter number. At the end, the number of pages of the report document, the payer contact phone number, and the number of applications are indicated. Further, in a special field, the declaring declaration confirms the completeness and reliability of the information provided in the documentation.