Letter on the absence of economic activity to the tax office. Certificate of absence of activities and objects of taxation from the organization-taxpayer. How to confirm the fact of the absence of activity

A letter stating that there is no obligation to submit a 2-NDFL calculation must be sent to the tax service if wage for the reporting period, employees of the organization were not paid.

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It is optimal to specify the algorithm for providing or not providing the calculation of 2-NDFL by calling the specific tax service at the place of registration of the organization. Each may have its own rules. There are several options for the development of events in the current situation:

• The tax service does not require the provision of any documentation in this regard at all. A rare case, successful for the employee of the company responsible for document management and not quite legally competent.
• The tax authorities demand that a letter be sent to their address stating that there is no obligation to provide a 2-personal income tax calculation. And no more supporting papers are asked.
• In addition to the letter, the tax officer informs you that for a legally competent execution of the operation, you will need a certificate from a banking organization as a basis. It should report that no funds were withdrawn from the company's current account for the payment of salaries to employees.

For any option, you must be prepared. Thus, the attached form and sample letter are convenient in reporting.

situations

Organizations are created in order to bring profit to the owners. When this does not happen, they are not tax agents either. But they do not fulfill their main function. Sending employees on unpaid leave or other reasons not to provide a 2-personal income tax calculation most often occurs in companies:

• Young, newly formed. It takes a certain amount of time for them to “build up”. Therefore, for the first year or two, such an organization may well work "in the red", without causing close attention from the tax authorities.
• In a crisis. Even stable companies may well “wait out” bad times in this form. After all, the payment of wages to employees is one of the main items of expenditure.

The second situation is threatening for the company. Moreover, if it is in such a “hanging” state for a long time, then this raises questions from the tax authorities. The latter organize various inspections of such companies. After all, perhaps in this way the organization can evade the payment of due taxes.

Periodicity

The calculation of 2-personal income tax in the vast majority of cases is given once a year. Information is provided for each employee who is registered in the organization separately. The deadline for this is April 1st. Moreover, if this date falls on a weekend, then the weekday preceding this date becomes the “border”.

Moreover, it is interesting that simultaneously with the hiring of an employee, a legal entity or individual entrepreneur automatically agree to submit relevant reports to the tax authorities. All responsibility for this process lies with the head of the company.

Thus, a letter about the absence of the obligation to provide a 2-personal income tax calculation is also sent only once a year.

Out of taxes

Some payments to employees are not taxed, so it is also not necessary to provide a 2-personal income tax calculation for these payments. These include:

• Dismissal payments. Do not worry if the dismissal occurred already at the beginning of the reporting period. Termination payments are not taxed. But if the employee was entitled to compensation for unused vacation, then here it is already impossible to do without replenishing the tax base. When calculating vacations, 2-NDFL will have to be handed over during the reporting period, even if the employee quit.
• Travel expenses for employees. But they should not exceed 700 rubles per day for business trips in Russia and 2,500 rubles per day for sending an employee to foreign countries.

Component parts of a document

Actually, the letter will consist of only one phrase. Everything else is accepted in business communication"Required Program" It includes:

• Writing a letter on a company letterhead. Communication with the tax service must be carried out at a decent level. If official forms are not at hand or do not exist in nature, then simply at the top of the letter about the absence of the obligation to submit a 2-NDFL calculation, the details of the sender's company are listed. So it will be possible to identify the message in the general flow of correspondence.
• The name and number of the specific department of the Federal Tax Service to which the paper is sent. It is very important that the company is registered in the area of ​​responsibility of this section of the tax service.
• Signature of the head of the organization.
• If possible, print.
• The date the letter was written.
• If such a system is accepted, then the number of the message sent.

The letter can be registered in the log of outgoing correspondence.

Text of the letter

Despite the fact that the message should be concise, it should reflect fundamentally important points. In the sample letter presented for download, in its main part, it is indicated:

• Full name of the sender's organization, its TIN, KPP.
• The year for which the calculation of 2-NDFL must be provided.
• Whether the organization conducted economic and financial activities.
• Have employees been paid? The letter does not indicate for what reason it was not paid.
• Do employees who are registered with the organization claim seniority.

The last column is important, since, from a legal point of view, employees who are registered in the company, in some cases, can count on the accrual of seniority for any activity.

A letter of no obligation to submit a 2-NDFL calculation is an important part business correspondence with the tax office located at the place of registration legal entity or IP.

Zhvakina Veronika Alekseevna(10/18/2012 at 20:52:59)

Hello,

1. It is necessary to issue an order to suspend the activities of the LLC. Such an order is issued, as usual, on the official letterhead of the enterprise. The wording might be something like this:

“In connection with the prevailing unfavorable market conditions, I order to suspend the activities of Blagovest LLC for an indefinite period.” Such an order is certified, respectively, by the signature of the head of the enterprise.

All wage-earners LLCs must be notified of this order and familiarized with it - preferably, under the signature. Not all of them will agree to wait until the company starts working again. These workers may very well file you a letter of resignation. The rest you will have to send on vacation without pay - for this, collect statements from employees and issue appropriate orders.

The head himself must write such a statement and prepare an order for his person.

2. A letter on the suspension of the LLC's activities should be sent to the IFTS at the place of registration. Since there is no such concept in the law, the role of such a letter comes down to simply notifying the inspector that you are not working yet and will be submitting “zero” reports. This will improve your interaction with representatives of regulatory authorities.

The wording of the letter can be made similar to the order to suspend activities. Something like this: "We inform you that due to unfavorable market conditions, Blagovest LLC is suspending its activities." The letter is printed on the official letterhead of the organization, certified by the signature of the head of the LLC and the seal.

Be sure to sum up the work period and pay all due taxes and mandatory payments. This is necessary so that penalties and fines do not accumulate and grow for your enterprise.

Subsequently, do not forget about the regular delivery of "zero" reporting. If you leave the region where the company is registered, take care of an intermediary who will submit your reports in advance.

Suspension of LLC activities does not mean exemption from taxpayer obligations! Since there will be no movement on your accounts, you will be required to submit “nil” reports, complying with deadlines and other legal requirements. The composition of the "zero" reporting set will be determined by your taxation system - i.e. it is necessary to submit reports for those taxes, the obligation to pay which is assigned to you, regardless of whether you carry out any activity or not. Otherwise, you will expose your company, in addition to penalties, to a high probability of forced liquidation.

Also make sure that you bank account did not undergo a single operation. Otherwise, your "zero" reporting will be unreliable, and this is also fraught with unpleasant consequences.

3. It’s better not to dismiss the director, but send him on vacation without saving Z.P. Suddenly, you need to resurrect the LLC. Good luck to you!.

Don't thank me - better write a review.

I consult and draft documents remotely. Inexpensive.

Email: [email protected]

To date, the IFTS can submit information about the absence of the obligation to submit the calculation of 6-NDFL in the form of a letter or message. Previously, such information was called "zero calculation of 6-personal income tax." Below we place several samples of this letter or message, depending on the situation.

22.06.2016

When should such written information be submitted to the IFTS, replacing the now zero calculation of 6-NDFL?

Experts name several cases when it is possible to submit a letter with information about the absence of the obligation to submit a 6-personal income tax calculation instead of a zero calculation in the same form. Consider them:

• if workers were not paid wages (this is possible on vacation without pay);
• if the company employs one founder (according to the concluded employment contract) and at the same time wages are not paid to him;
• if the company was opened relatively recently, therefore, for the past tax period, wages to workers, in principle, could not be paid.

The fact is that such situations are united by one common circumstance - workers are not paid wages. And it is under such circumstances that the duties of a tax agent are annulled. There is also no need to submit 6-personal income tax for the tax inspectorate (TC, article No. 230, paragraph 2, paragraph 3). This is also discussed in the letter No. BS-4-11/4901 of the Federal Tax Service dated March 23, 2016.

But information about this should be submitted in the form of a letter, which is addressed to the senior officials of the IFTS. This must be done in order not to pay a fine for failure to submit 6-personal income tax. Otherwise, the tax inspectorate will not be aware of the valid reasons for the lack of the necessary information. Adviser of the civil civil service of our state of the 1st class - Nikolai Stelmakh (Minister of Finance of Russia), in his interview for the magazine "Simplified", states the following fact: this submission of the information necessary for the tax inspectorate will save the organization from filing a zero calculation (form 6-NDFL) . But he also clarifies that Russian law does not require that such information be submitted on a mandatory basis. This procedure is necessary for safety net. And it consists in writing a message or a letter in an arbitrary form, indicating the reason for the absence of this calculation (for example, there are no workers in the organization, or there were no cash payments for the reporting period, or there was no activity at all).

Certificate of absence of activity

The specified certificate must be submitted to the regulatory authorities if the activity at the enterprise is suspended for a certain period.

The need to suspend the activities of the company may arise in times of crisis in order to reduce losses. In this case, there is no need to close the LLC, it is enough to suspend the activity.

A Certificate of No Activity is required by an LLC wishing to avoid all taxes and contributions due.

Risks! Otherwise, taxes will accrue, remain unpaid and, accordingly, entail the imposition of various penalties.

Filling out a sample certificate to the tax office

The current legislation does not contain a unified form of this certificate. It is allowed to draw up a document in free form, while it must contain the following data:

1. Name and address of the tax authority to which the document is intended.
2. The name of the company sending the information.
3. Organization address.
4. TIN, KPP, OGRN of the company.
5. The name of the document, namely: "Certificate of no activity."
6. The following is required in the text:

• company name;
• the reporting period during which no activity was conducted at the enterprise;
• a list of documents that can serve as confirmation (as a rule, this is a certificate from the bank on the status of the current account, indicating that there were no transactions on it during this period of time);
• list of taxes for which there is no object of taxation.

The specified certificate is drawn up signed by the head of the enterprise and the chief accountant (if any).

"Sample certificate of absence of activity in the tax".

Filling out a sample certificate to the Pension Fund

There is also no approved sample of a certificate of absence of activity in the Pension Fund of the Russian Federation. It is compiled in free form and contains the following information:

1. Name of the territorial body pension fund to which the reference is sent.
2. The name of the enterprise reporting the absence of activity.
3. TIN, KPP, PSRN.
4. Company address.
5. Name of the document: "Certificate of no activity".
6. Further in the text:

• Business name;
• an indication of the period during which the activity was not carried out;
• an indication that wages were not accrued or paid to employees (in the absence of employees);
• a reference to the fact that employees are warned that they are not entitled to insurance experience, according to the law "On Compulsory Pension Insurance in Russian Federation» of December 15, 2001 No. 167-FZ.

The certificate is accompanied by a letter from the bank stating that there were no transactions on the current account during the specified period.

Note! Organizations that have no activity in the reporting period and do not have employees under labor and civil law contracts are not required to submit reports in the SZV-M form (letter of the Pension Fund of the Russian Federation “On reporting” dated 07.27.2016 No. LCH-08-19 / 10581 ). At the same time, the Ministry of Labor of the Russian Federation insists that even a founder who is a director must submit reports (Letter dated March 16, 2018 No. 17-4 / 10 / V-1846).

You can download a sample certificate by clicking on the link: "Sample certificate of absence of activity in the Pension Fund of the Russian Federation".

Filling out a letter to the FSS of the Russian Federation

The procedure and sample for filling out a certificate to the Fund social insurance similar to the previous ones.

This document is drawn up signed by the director and chief accountant of the enterprise and contains information regarding:

1. Names of the territorial body of the FSS.
2. Company names.
3. Addresses, TIN, KPP, OGRN of the company.
4. Data on the lack of activity, account movements, accrual and payment of wages.

You can download a sample certificate by clicking on the link: "Sample certificate of absence of activity in the FSS of the Russian Federation".

The certificate of absence of activity informs the regulatory authorities that during the specified period of time there is no activity at the enterprise. It is served in order to avoid the accrual of taxes and contributions. There is no unified form of the document, it is acceptable to design it in a free form.

Representation in tax office Calculation of income tax amounts individuals, calculated and withheld by the tax agent (approved by Order of the Federal Tax Service dated 10/14/2015 No. ММВ-7-11/ [email protected]) - duty . If an organization or individual entrepreneur is not a tax agent and does not have to submit 6-personal income tax, is it necessary to submit a letter to the tax office about this? We'll tell you in our consultation.

If not a tax agent

We have already considered in that if an organization or individual entrepreneur did not make accruals or payments to individuals in the current year, then they are not recognized as tax agents. And, therefore, such organizations and entrepreneurs do not need to submit form 6-NDFL. There is no such thing as "zero 6-NDFL".

If, during the year, an organization or individual entrepreneur was recognized as a tax agent at least once, they will have to submit Calculations until the relevant information is reflected in Section 1 or Section 2 of Form 6-NDFL. After all, the Calculation of 6-NDFL is filled in on an accrual basis.

Letter of non-provision of 6-NDFL

The Tax Code does not provide for the obligation of organizations or individual entrepreneurs to notify the tax office that they were not recognized as a tax agent in the reporting period and therefore do not have to submit Form 6-NDFL.

At the same time, if the tax inspectorate insists on providing such a letter, or the accountant is worried that the failure to submit the Calculation will raise questions from the tax office and increase attention to the “6-NDFL debtor”, you can send it to the tax inspectorate if the 6-NDFL form is zero, letter, a sample of which is given below.

Letter to the tax office about non-provision of 6-personal income tax.