Unified (Simplified) Tax Declaration
A person recognized as a taxpayer for one or several taxes, who does not carry out operations resulting in the movement of funds on their bank accounts (cash of the organization), and who does not have taxable objects for these taxes, submits a single (simplified) tax declaration for these taxes.
The form of the single (simplified) tax declaration and the procedure for its completion are approved by the federal executive body authorized to supervise in the field of taxes and fees, in coordination with the Ministry of Finance of the Russian Federation.
(as amended by Federal Law No. 229-FZ dated July 27, 2010)
The single (simplified) tax declaration is submitted to the tax authority at the location of the organization or the place of residence of an individual no later than the 20th day of the month following the completed quarter, half-year, nine months, or calendar year.
Source: "Tax Code of the Russian Federation (Part One)" dated July 31, 1998 No. 146-FZ (amended on July 28, 2012)
Понятие «единая (упрощенная) налоговая декларация» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | единой (упрощенная) налоговой декларации | единых (упрощенная) налоговых деклараций |
| Д | единой (упрощенная) налоговой декларации | единым (упрощенная) налоговым декларациям |
| В | единую (упрощенная) налоговую декларацию | единые (упрощенная) налоговые декларации |
| Т | единой (упрощенная) налоговой декларацией | едиными (упрощенная) налоговыми декларациями |
| П | единой (упрощенная) налоговой декларации | единых (упрощенная) налоговых декларациях |