Statement of absence of financial and economic activity. If there is no activity in the LLC, is it necessary to hand over the balance sheet? General rules for all letters

Each company has the right to suspend its financial and economic activities until the moment when economic conditions improve. The reasons for this decision may be different. As a rule, this is required in order to avoid large amounts of expenses during unfavorable periods of time. In the article, we will consider how to write a letter of inactivity, how to send it, and also give a sample of this document.

Grounds for writing a letter of inactivity

Throughout their business activities, companies may face various financial problems. In this case, companies suspend their activities, and a message is sent to certain authorities about the absence of commercial activity. The notification is drawn up in the form of a letter along with the reporting and sent to the Pension Fund, tax to the FSS. The most common reasons for issuing this notice include:

• economic crisis;
• suspension of activities;
• Liquidation of company.

Important! A certificate of inactivity of the company is submitted to the Federal Tax Service, the FSS and the PFR. In some cases, a certificate may also be required by other authorities, for example, the prosecutor's office during scheduled inspections. In this case, at the oral request of the prosecutor's office, the company is obliged to provide this document.

Suspension of activities

If a company needs to suspend activities, then a certain procedure will need to be followed.

Letter of no activity in the Federal Tax Service

As noted above, a letter on the lack of activity of a legal entity is drawn up in a free form, since the legislation does not provide for a special form. However, some requirements should be taken into account when compiling it. So, when compiling a certificate, the following is indicated:

• the name of the tax office in full;
• full information about the legal entity, including contacts;
• name of the document (“Certificate of absence of activities and objects of taxation”);
• this is followed by a notification part, which lists the reasons for the suspension of activities, as well as documentary evidence of the current situation;
• date and signature of the head of the company, seal if available.

When compiling the notification part of the letter, it should be borne in mind that it should contain the following information:

• information about the period of time during which the financial and economic activities of the company were not carried out (in this case, documents certified by the head confirming the actual absence of activity are attached);
• list of taxes for which there is no tax base.

Ways to send a letter to the tax authority

There are several ways to send a letter to the tax office:

1. By mail. At the same time, an inventory of the attachment is compiled for the letter and it is sent as a registered letter with a return receipt.
2. Personally to the tax office. Having appeared in the tax authority in person, the certificate is handed over to an authorized employee. At the same time, 2 copies of the cover letter should be drawn up for the certificate, one of which will remain in the tax office, and the second will be returned to the representative of the organization with a mark of receipt.
3. Through a courier service.
4. By e-mail through the website of the tax. This method of sending is considered official if the letter is certified by an electronic signature.

Letter of no activity in the FIU

As in the case of a tax notification, there is also no approved document form to notify of the absence of activities of the Pension Fund. Therefore, the company has the right to develop it independently. When drawing up a certificate for the FIU, it is necessary to indicate the following information:

• the period of time during which employees were accrued, but not paid salaries (that is, insurance premiums were not transferred to the PFR either);
• a list of employees of the company with whom employment and other contracts have been concluded, under which the payment of monetary remuneration should be made (the full name of employees, their passport details, address of registration and actual residence are indicated);
• the reason why employees are not paid salaries;
• a list of employees released from work due to the reduction procedure or being idle.

Letter of no activity in the FSS

In addition to sending a letter to the tax and FIU, the FSS will also need to notify of the absence of activity. When writing a letter, you will need to indicate the following:

• name of the FSS authority;
• name, details and contact details of the organization;
• information about the lack of activity, as well as the accrual and payment of social insurance contributions.

Important! This document is needed in order for the FSS to be informed that the organization did not work for a specific period of time. There is also no special form for this document, so the company has the right to develop it on its own. The certificate should be accompanied by a bank statement confirming the absence of funds in the account for a certain period of time.

What happens after the suspension of the company

If, for a number of reasons, the company's management decided to suspend activities and send a corresponding notice to the relevant authorities, the company's operating procedure will be completely changed. First of all, all movements on the company's settlement accounts are suspended. Further, employment contracts that require the payment of remuneration are terminated.

What happens if a letter of inactivity is not sent to government agencies

If the company takes care in advance of sending a letter to government agencies, this will avoid possible questions and claims from these authorities that there are no accruals for certain types of taxes and contributions. If the company does not provide this notice, the regulatory authorities have the right to appoint unscheduled inspections in order to find out the reason for the reduction in deductions.

Answers to common questions

Question: Is there a penalty for not notifying the tax authority about the absence of activity?

Answer: No, there is no penalty for failure to notify. But the company will also have to file reports and pay mandatory contributions.

Question: How can you confirm that the company did not conduct financial and economic activities?

Answer: To do this, you will need to obtain an extract from the bank on the absence of movements on the current account. This will be a confirmation that there were no movements on the account with the participation of the company.

Legal basis for drawing up a certificate of inactivity

At the legislative level, there is no regulation of both the design and the procedure for submitting a notification confirming that the organization does not have any commercial operations. The main purpose of the document is to timely notify government agencies and partners about the temporary suspension of activities.

The certificate should be submitted during the submission of documents for the reporting period in which the organization did not work to the following state bodies and their divisions:

In the absence of proper notification of the absence of business transactions to the tax organization, it can be forcibly liquidated by the decision of the Federal Tax Service, if during the year there were no transactions on accounts and no reporting was provided.

Requirements for issuing a certificate of absence of activity of an LLC

The absence of mandatory requirements for the execution of a certificate enshrined at the legislative level gives organizations the right to draw up a document in free form. Since the certificate must be submitted to government agencies, it is drawn up in writing.

When issuing a certificate, you should pay attention to compliance with the general rules for issuing such documents. In particular, the help must contain the following attributes:

1. Name of the organization, OGRN, TIN, address, phone number, other contact information.
2. Title of the document.
3. Information reflecting information about the period of suspension of activities and the reasons.
4. Compilation date.
5. Signature of the authorized person and seal of the organization (if any).

Since the information, depending on the place where the certificate is submitted, may vary, we will analyze the features of the content of the certificate to various state bodies and departments.

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Features when filing with the tax authorities

The notification for the Federal Tax Service of the Russian Federation must contain the name and address of the unit to which it is sent. Note that the title of the certificate should indicate not only the absence of the organization's activities, but also the absence of objects of taxation (property, vehicles, employees, etc.).

The text of the letter must contain the full name of the organization, TIN, PSRN, as well as the organizational and legal form. When submitting a certificate to the tax authorities, you must also indicate:

• the period during which there were no business transactions;
• taxes that are not payable in connection with the suspension of activities;
• documents confirming the specified data;
• the reason for the suspension of commercial activity (for example, the absence of orders for the performance of services or works).

The certificate is certified by the head of the organization, an accountant, with a seal (if any).

Features when submitting to the FIU and the FSS

The legislation also does not contain mandatory requirements for the preparation of this letter to the Pension Fund of the Russian Federation. The general conditions for the execution of such documents shall apply.

When submitted to the FIU, a certificate containing information on the absence of activity includes:

1. An indication of the period during which employees were not accrued and paid wages, and insurance premiums were not paid to the Pension Fund of the Russian Federation.
2. Indication of the number of employees with whom labor and other contracts have been concluded that involve the payment of remuneration (you should also provide personal data of employees, including full name, passport data, registration address).
3. Indicate the reason for the suspension of payment of wages.
4. Leader's signature.

In the FSS of the Russian Federation, a certificate is drawn up in a similar way. However, in this case, it should also be noted that no wages were accrued to employees and there was no cash flow on all accounts.

Thus, the certificate is drawn up in any form and submitted to the tax office at the place of registration of the organization, PFR, FSS. It is important to take into account the nuances characteristic of each of these cases. A sample certificate of the absence of activity of an LLC for tax purposes can be downloaded on our website.

Hello.

The issue of the obligation to notify the absence of employees was considered in court and reached the Supreme Court of the Russian Federation. The courts concluded that the fact that an entrepreneur is registered as an employer in the absence of actual labor relations (or civil law) with individuals and, as a result, in the absence of payments (remuneration) to them cannot serve as a basis for considering this entrepreneur as a payer of insurance premiums and require him to submit personalized accounting information (see Resolution No. F08-3645/2016 of 10.06.2016 in case No. A63-6525/2015).

In Ruling No. 308-KG16-12410 dated 04.10.2016, the judge of the Supreme Court of the Russian Federation, in turn, agreed with the position of the lower courts and refused to transfer the cassation appeal to the PFR department for consideration in a court session of the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation. The rationale is the following. By virtue of the provisions of Art. 11 of Law No. 27-FZ, the policyholder, as part of personalized information, is obliged to provide information about the payments actually included by him in the base for calculating insurance premiums, and the amounts of insurance premiums actually accrued by him. According to the provisions of Law No. 27-FZ, the obligation to provide personalized accounting information, calculations on accrued and paid insurance premiums is assigned to payers of insurance premiums, and not to a person who formally has the status of an insurer-employer, but actually does not have employees and does not make payments and other remuneration.
Moreover, Law No. 212-FZ does not contain a rule obliging an insurant who does not make payments and other remuneration to individuals to provide information under Part 9 of Art. 15 of this law. At the same time, neither Law No. 212-FZ nor Law No. 27-FZ define the obligations of an insurant who does not make payments to individuals to provide individual information, including about payments that they did not include in the base for calculating insurance premiums, and the amounts insurance premiums that they did not accrue.

And further. After analyzing the provisions of paragraphs 26 - 29 of the Procedure, the judge of the Supreme Court of the Russian Federation came to the conclusion that the listed norms do not directly establish the declarative procedure for deregistration of an individual - an employer - an individual entrepreneur when he terminates an employment contract with an employee without termination of entrepreneurial activity.

Let's summarize what has been said. If an individual entrepreneur is registered with the PFR department as an employer, but at the same time does not have actual labor (or civil law) relations with individuals and does not make any payments to them, then he is not obliged to:

Apply for deregistration as an employer;
- submit to the PFR settlements (including zero) on accrued and paid insurance premiums for mandatory pension insurance and other personalized accounting information.

In the event of an unfavorable development of events (in the event of claims from the PFR auditors), an entrepreneur can use the conclusions from the commented court decision to protect his interests.

That is, it is not required to send any notifications anywhere when the number of employees decreases to 0. But this does not negate the fact that if this makes you feel calmer, then you can indeed notify the tax office in any form that you have no employees from a certain date.

An information letter is a kind of business documentation that serves to notify partners, customers, contractors, as well as team members about any news, changes, achievements, and other aspects of the organization's activities.

Writing information messages is a necessary part of the work for representatives of business structures and government agencies.

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Mandatory or not

This type of documents is not mandatory, because. informing anyone about the current affairs of the organization is at the mercy of its leadership and administration. Nevertheless, many enterprises, especially large ones, do not neglect the formation of such letters, thus achieving several goals at once:

• inform interested persons about all occurring events;
• motivate them to further cooperation and fruitful work;
• enhance the company's image.

Who writes the newsletter

Usually, the responsibility for compiling an information letter lies with the head of the structural unit, who resolves the issues raised in the letter. It could be, for example:

• head of the marketing department (if we are talking about new marketing offers for partners);
• deputy director (if the administration of the company informs its employees about something through a letter), etc.

In any case, the compiler of the letter must be a person whose official functions include writing such letters or authorized to compile them by a separate order of the director.

The text of the information letter must be agreed with the direct supervisor of the compiler or the head of the company.

To whom to address an information letter about the activities of the company

An information letter can be sent to a specific person or group of persons: the director of a potential partner organization, the customer - an individual entrepreneur, team members, etc.

Letters can be:

• confidential (intended for reading by a specific person);
• open, public (to inform the widest possible range of people).

General rules for all letters

When forming an information letter, you need to carefully monitor the spelling and adhere to the written standards of the Russian language in terms of punctuation, vocabulary, grammar, etc.

We must remember the fact that the recipients of business correspondence always look at how correctly the information brought to them is described.

An illiterate letter can reduce the value of the information contained in it and even undermine the recipient's trust in the sender.

The letter should be written briefly, succinctly, to the point, remembering that "brevity is the sister of talent", and not spreading thought along the tree. It has been proven that the recipients of such letters are not ready to spend more than one minute reading them, which is due to the high pace of modern life. The addressee will surely notice that the sender values ​​his time, and if he is interested in the information contained in the letter, he will find a way and time to contact the author of the message.

What is forbidden in the letter

There are some absolute taboos in the rules for writing newsletters. In particular, a cheeky, rude or overly familiar tone is categorically unacceptable. It is also desirable to avoid "stamps" or excessively cold, "dry" formulations, special terminology, an abundance of numbers, a large number of adverbial and participial phrases, etc.

Do not include false, unverified or false data in the letter. It should be remembered that an information letter, under certain circumstances, can acquire the status of a legally significant document.

Key points and sample letter writing

Information messages, regardless of their author and addressee, should only concern the activities of the sending organization or related circumstances. At the same time, they must meet certain requirements in terms of structure and content:

1. First of all, it should be noted that the information letter should always contain:
   • the date of its compilation,
   • details of the sender and recipient,
   • correct address address (for example, “Dear Petr Semenovich”, “Dear Irina Viktorovna”, “Dear colleagues”, etc.). But if the addressee is not defined, which sometimes happens, then you can limit yourself to the greeting “Good afternoon!”.
2. Next comes the main, informational, part of the letter. Here you need to indicate the reason and purpose for writing it, as well as everything else that is relevant to the case being described: news, suggestions, changes, requests, explanations, etc.
3. Below in the letter it is necessary to write a conclusion, which should sum up all of the above.

If any additional papers, video and photo files and evidence are attached to the letter, this should also be noted in its content as a separate item.

How to write an information letter

There are no special requirements for the design of the letter, as well as for its content. It is permissible to write it both on the letterhead of the enterprise, and on a standard sheet of any convenient format. The first option is preferable, since there is no need to manually write the details of the organization. In addition, such a letter looks much more solid and once again emphasizes his attitude to official correspondence.

An informational letter can be typed on a computer (good if you need several copies at once) or handwritten - letters written in calligraphic handwriting with a pen look especially advantageous.

The message must be certified by the signature of its compiler. If this is a printed letter, you can use a facsimile signature, if it is “live”, then only the original one.

There is no strict need to stamp a message with a seal, because. since 2016, legal entities have the right to use stamp products in their work only when this rule is enshrined in the internal regulatory legal acts of the company.

If necessary, before sending the message, it should be registered in the journal of internal documents or the journal of outgoing documentation.

How to send a letter

An information letter can be sent in several ways:

1. The first and now the most common: through electronic means of communication. It makes it possible to send information of almost unlimited volume in a short period of time.
2. The second way: send it by Russian Post by registered mail with acknowledgment of receipt (relevant if the informational message refers to official documentation and is certified by “live” signatures and seals).
3. It is also possible to send a letter via fax or modern instant messengers, but only when the relationship between the sender and the recipient is somewhat informal and allows such correspondence.

Any organization carrying out financial and economic activities has the right to suspend it until economic conditions improve. The reasons for such a decision may be different, most often this is done to avoid increasing costs in an unfavorable period.

Reasons and grounds for writing a letter

Being engaged in economic activities, a legal entity faces numerous financial problems. In this regard, when submitting reports to the Pension Fund of the Russian Federation, a tax authority, social insurance, the director must submit a letter of absence of commercial activity.

The most common reasons for writing an information letter considered to be the following:

• economic crisis in the country;
• suspension of activities (the most common way to reduce costs and not lose the enterprise);
• liquidation of a legal entity.

In the legislative and regulatory framework of the Russian Federation, there is no specific sample of such a certificate. This document acts as a notification to the relevant authorities about the absence of financial, economic and commercial activities of the organization.

The notice must be filed along with all monthly documentation for months in which there is no commercial activity. State authorities to which the certificate must be submitted:

• Pension Fund of the Russian Federation (PFR);
• Social Security Fund.

In the absence of this letter, the fiscal service has the right to liquidate the legal entity. person forcibly. There are cases when a certificate is needed by other authorities, for example, the prosecutor's office as part of a scheduled inspection. Then the legal entity provides it upon written or oral request.

The procedure for suspending the activities of the enterprise

If it is necessary to temporarily stop the work of the organization, management should adhere to a certain algorithm. It pauses like this:

1. The reason for the break is the decision of the founders or the head, if this is within his competence under the charter. According to the internal instructions, the director is obliged to issue an order, order, decree on the suspension of the financial and economic activities of the enterprise.
2. Cancel all transactions for which operations have not yet begun, as well as current contracts for which provide for the possibility of unilateral refusal.
3. Fulfill all existing obligations.
4. Release all employees from their positions (according to Art. 180 or 157 of the Labor Code of the Russian Federation).
5. Reduce costs to a minimum.
6. Notify the competent government authorities.

Letter of no activity in the Federal Tax Service

In accordance with the legislation of the Russian Federation, the information letter does not have an approved form and therefore is drawn up in free form. But do not forget that according to GOST R 7.0.97-2016 there should be in such a document:

• coordinates and full name of the Federal Tax Service of the Russian Federation to which the notification is addressed;
• coordinates, all existing contacts, full name and legal form of legal entity. faces;
• name of the document: Information notice about the absence of the company's activities and objects of taxation;
• notification part of the message listing the reasons and documentary confirmation of the current situation;
• date, signature of the authorized officer and, if available, the seal of the company.

AT help text should contain the following information:

Such a document must be certified by the chief accountant of the organization and the management of the legal entity.

Help can be sent in several ways:

1. By mail - in this case, the letter must be registered with a notification of receipt and an inventory of the attachment.
2. Hand over personally to the tax state body to an authorized person (secretary). In this case, a cover letter in 2 copies is attached to the certificate. One of them remains in the Federal Tax Service, the second with a mark of receipt is returned to the authorized person at the enterprise.
3. Use a courier service.
4. Via e-mail on the official website of the tax authority. This method of sending will be considered official if the electronic shipment is certified with an EDS.

The document can be written by hand or provided in printed form in accordance with the parameters of GOST R 7.0.97-2016 on organizational and administrative documentation.

Help with the FIU

As well as for filing a notification with the Federal Tax Service, there is no standard template for the FIU. A letter addressed to the Pension Fund of Russia is drawn up, as in the previous example, only with the obligatory indication:

1. The time period when the employees of the company were accrued, but at the same time, wages were not paid and, accordingly, insurance premiums were not paid to the Pension Fund of Russia.
2. The list of employees who have concluded an employment contract (and other contracts, if any), for which monetary remuneration should be paid. According to these persons, the full name, passport data, address of registration and actual residence are entered in the list.
3. Reason for not paying wages.
4. List of workers released from work under the reduction procedure, and a list of specialists who are on idle.
5. Date and signature of management and chief accountant.

Letters to the FSS

For social insurance funds, information on the accrual and payment of wages at the enterprise is critical, since the amount of incoming contributions to the FSS budget depends on this. This document must be signed by the director and chief accountant of the company, and it must contain the following information:

1. The name of the territorial body of the Social Insurance Fund of the Russian Federation.
2. Company name.
3. Addresses, individual taxpayer number, registration reason code, main state registration number of the enterprise.
4. Information about the lack of activity, accrual and payment of social insurance contributions, bank account movements.

The paper is necessary to inform the FSS that the company did not work in a certain time period. As in previous cases, there is no unified form, so you can make it in free form.

As an additional application, the chief accountant must submit an extract from the bank confirming the absence of cash flows in the required period.

How does the nature of the functioning of the enterprise change after the suspension of activities?

Due to the unstable economic situation in the country, in order to reduce losses and save the organization itself, many managers come to the conclusion that it is better to suspend work for a while. If the choice stops at such a decision, the owner of the enterprise:

• reduces the cost of tax payments;
• wages, as well as contributions paid under normal circumstances to the Pension Fund of the Russian Federation.

After sending an information letter to the relevant authorities, the procedure for the operation of the enterprise is completely changed. Since the document refers to the suspension of work, the cash flows in bank accounts are stopped in the first place. In the future, employment contracts (agreements) requiring remuneration are terminated. Despite some inconvenience and negative factors, this method is the most popular among businessmen.

What happens if the letter is not written and poisoned?

Advance notification to the fiscal authorities and social funds will prevent possible issues in connection with the reduction or absence of charges for certain types of taxes. If such a notification is not received, the regulatory authorities have reason to carry out unscheduled verification activities to find out the reasons for the decrease in revenues.

Penalties for the lack of notification in the Tax Code of the Russian Federation and other laws are not provided for, if at the same time the company continues to submit reports on time (albeit zero) and pay mandatory contributions.

How to confirm the fact of lack of activity?

To confirm the fact that no financial and economic activity was carried out at the enterprise, it is necessary to take an extract on the absence of movements on the account in the bank where the enterprise is serviced. If no monetary transactions were carried out with his participation, this is precisely what will serve as confirmation for the tax authorities.

The presence of this evidence must be reflected in the letter as an attachment, indicating it at the end of the document.

The author of the following story will tell you how to properly suspend the work of the company.