Zero accounting
Even if the company doesn’t carry on business in Russia, it is ought to hand in zero accounting to the Tax Inspectorate, Social Insurance Fund and Pension Fund.
Zero accounting is handed in at the end of each quarter and year respectively.
The composition of “zero accounting” depends on tax treatment.
“Zero accounting” kit for companies having general tax system:
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Accounting to the tax authorities (each quarter).
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Accounting to the Social Insurance Fund (each quarter).
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Accounting to the Pension Fund (each quarter).
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Accounting statements (each quarter).
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Data concerning average number of employees (per a year).
“Zero accounting” kit for companies having simplified tax system:
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Accounting to the Social Insurance Fund (each quarter).
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Accounting to the Pension Fund (each quarter).
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Accounting to the tax authorities (per a year).
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Data concerning average number of employees (per a year).
“Zero accounting” kit for branches and representative offices of foreign companies accredited within the territory of the Russian Federation:
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Accounting to the tax authorities (each quarter).
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Accounting to the Social Insurance Fund (each quarter).
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Accounting to the Pension Fund (each quarter).
In case You haven’t handed in annual zero accounting, You’ll (company + officials) have to pay for about 7,000 rubles of penalty (according to annual zero accounting for companies using general tax treatment).
In case zero accounting is not handed in, the Tax Inspectorate shall have the right except numerous penalties to suspend operations on settlement accounts of the company.
Director General or Chief Accountant shall undertake to go to the Tax Inspectorate and present expired declarations, after that the inspector draws penalties over this official.
What should be done to prepare zero accounting?
- Call us.
- Provide with information on the company handing in zero accounting (it’s enough to provide a copy of statement from Unified State Register of Legal Entities).
- Pay the bill on services concerning preparation of zero accounting.
- Seal and sign the prepared zero accounting.
We shall hand in Your zero accounting personally by courier or send through the electronic communication channels. Such types of zero accounting delivery are considered to be safer.
