Non-profit organization on USN reporting. Zero reporting of non-operating NPOs

These include entities whose activities are not related to making a profit. In NCOs, the income received as a result of the activities performed cannot be distributed among the founders, which is the main difference from commercial enterprises. Non-profit organizations have much in common with legal entities. They have their own balance sheet and charter, on the basis of which they carry out their activities, they can open bank accounts. NPOs are also allowed to have stamps with their name on them. The activities of the subjects are not commercial activities not limited to a specific period.

Non-profit organizations need to ensure the timely submission of reports and the correct completion of the submitted documents. You should be aware that quite often errors in reports submitted to various state bodies become the reason for claims against an NPO, which can be accused of violating the law by suspending its activities.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submission to the regulatory authorities of reporting - tax, accounting and statistical. NPOs also report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. To present everything in a timely manner Required documents and to avoid problems with the law, non-commercial activity entities should know what reports NPOs submit, the deadlines for their submission, and other reporting aspects that require special attention.

Accounting reports of NGOs

All subjects of non-commercial activity are obliged to keep and once a year submit financial statements in accordance with the general rules. Reporting to the appropriate authority, they must prepare the following documentation for submission

Balance sheet of NCOs;

Reports confirming the intended use of funds.

Each document is filled in and drawn up in the prescribed form, while their preparation takes into account the features and specifics of the organization's activities.

Some NCOs additionally submit a report on financial results. It appears in the following cases

The work of a non-profit organization brought her significant income;

Report required for evaluation financial condition NGOs.

If it is not required to provide a statement of financial results, then the income from the operation of the NPO is reflected in the document on the intended use in the special line “profit from income-generating activities”.

Accounting reports of NPOs are submitted within 90 days after the end of the reporting period.

The balance sheet of NPOs is somewhat different from the balance sheet prepared by commercial enterprises. So the section "Capitals and reserves" was replaced by "Target financing". It indicates the amounts of sources of formation of assets, and also reflects the balances of targeted income. Also, in the balance sheet of NCOs, some other lines were replaced, which is due to the nature of the activities of non-profit enterprises.

The report on the targeted spending of funds indicates the costs for charitable purposes, for holding various events, for salaries and other expenses necessary for the functioning of the organization. The amount of financial receipts - general and for specific items - various contributions, income from activities, the balance of money at the beginning and at the end of the reporting period.

NPO reports to the Ministry of Justice

Subjects of non-commercial activity submit reports of NCOs to the Ministry of Justice, indicating in the forms approved by the Ministry of Justice Russian Federation, all requied information. The submitted reports confirm that there are no foreigners among the employees of the NPO, and the organization does not have foreign sources of funding.

NPO reporting to the Ministry of Justice, the deadlines for its submission are as follows

Form No. 1 - the document indicates information about the leaders of the non-profit organization, as well as the nature and specifics of its activities;

Form No. 2 - it provides data on the used targeted funds and property;

Form No. 3 - the report reflects all funds and property received by NCOs from international and foreign companies and enterprises, from foreigners and stateless persons. You can fill it out by visiting the official portal of the Ministry of Justice.

All these NPO reports to the Ministry of Justice have the following submission deadlines - until April 15 of the year following the reporting period.

Some subjects of non-commercial activities do not submit reports to the Ministry of Justice in such cases

The organization did not receive funds from foreign companies or foreign persons;

The founders or employees of the NPO are not foreigners;

The organization for the reporting period received revenues in the total amount of not more than 3 million rubles.

In this case, instead of the first two forms, an application is filled out, which has an arbitrary form and meets the requirements of the legislation of the Russian Federation.

NPO tax reporting

Non-profit organizations must also submit reports to the federal tax service. The reporting form of NCOs to the tax service for different entities may differ depending on the chosen taxation system.

Main tax regime

Non-profit enterprises using the main taxation system submit the following list of documents to the tax office

VAT declaration - is usually submitted in electronic form before the 25th day of the month following the reporting period. This report must be submitted every quarter. In the absence of an object subject to VAT, non-profit enterprises submit reports consisting of title page and the first section

Reporting on property taxes - in the course of their activities, NPOs pay taxes on property that they have on their balance sheet. On a quarterly basis, non-commercial activity entities transfer payments and provide their calculations in the appropriate form. Non-profit organizations that do not own fixed assets are exempted from filling it out. Deadlines for the NCO's report on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

Income tax - a non-commercial business entity engaged in entrepreneurship is a payer of income tax. For each reporting period, reporting is provided, which must be submitted within 28 days after its end. A full report for the tax period must be submitted before March 28 of the year following the reporting one. If the NPO does not entrepreneurial activity, then it provides simplified reporting to the tax service. Deadlines for NCOs to submit such a report are also until March 28;

Land tax - if a non-profit organization has a land plot at its disposal, then it fills in the appropriate declaration before February 1 of the year following the reporting period;

Transport tax report - the form is filled out, if there is a vehicle on the balance sheet of the NCO, it is also submitted before February 1.

Also, some other documents are submitted by non-commercial entities. Data on the average number of employees are provided to the tax office by January 20 by organizations with 100 or more employees. And if the number of employees is more than 25 people, then before April 1, 2-NDFL certificates drawn up in a certain form are submitted.

Reporting on the simplified tax system

Non-profit organizations operating under the simplified taxation regime submit such reports to the tax office

Declaration on a single tax on imputed income - if an NPO applies UTII, then every quarter, by the 20th day of the month following the reporting period, it must submit this declaration;

Declaration on the simplified tax system - must be completed and submitted by a non-profit enterprise that is on a simplified taxation regime. Reporting deadlines for NCOs - documentation must be submitted before March 31 of the year following the reporting period.

NPOs on the simplified system do not pay VAT, income and property taxes, and some other payments. But at the same time, there are exceptions for enterprises renting property in some other cases, which must be clarified with the tax authorities.

Submitting reports to NPOs 2017, subjects of non-commercial activity, on an equal basis with other enterprises, bear full responsibility before the federal tax inspectorate for the information provided in the documents.

Reporting for NPO employees

All NCOs also submit reports for the year on the contributions paid by the organization for their employees to the regulatory authorities.

Insurance premium reporting

All non-profit organizations are required to timely submit reports to the Social Insurance Fund and to Pension Fund RF. NPO reports 2017 on extra-budgetary funds are submitted in accordance with the rules common to enterprises of all types of activities.

Non-profit organizations fill out the following documents

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of NGOs with more than 25 employees. It can be submitted in electronic format or on paper, while the deadlines for reporting to the FSS are different.

If a non-profit organization does not have permanent employees for the reporting period, then it must submit zero reporting to the NPO 2018 to the social insurance fund. The deadline for its submission is until the 20th day of the month following the reporting period.

Reports to the FIU- reporting to the Pension Fund of the Russian Federation is submitted in the RSV-1 form by non-profit organizations in which the average number of employees for the reporting period is more than 25 people. Reports of NPOs 2018 to the Pension Fund of the Russian Federation are formed on paper or in electronic form and differ only in the deadlines for submission

According to the innovations, since 2016, subjects of non-commercial activity must fill out and submit the SZV-M form to the FIU every month, reporting for employees. This is a report that provides information about the insured persons.

According to the written permission of the Pension Fund of Russia, zero quarterly reporting may not be provided. This applies to NPOs that did not have permanent employees during the reporting period.

In addition, non-profit organizations applying reduced tariffs must complete additional subsections in the RSV-1 and 4-FSS forms.

Reporting to Rosstat

Subjects of non-commercial activities, along with other legal entities, must submit statistical reports to Rosstat in a timely manner, indicating the necessary information. The terms and rules for submitting the required documents are determined by the legislation of the Russian Federation, and in case of failure to submit reports, administrative liability is provided. All NPOs are required to submit a balance sheet to Rosstat.

Subjects of non-commercial activity must submit the following documents without fail to the state statistical bodies

Form No. 1-NCO - the report indicates information on the activities of a non-profit enterprise, it must be submitted before April 1 of the year following the reporting period;

Form No. 11 (short) - the document indicates information about the available fixed assets, their quantity and movement. The form must be submitted once each year by April 1st.

Other reports are also submitted to the local offices of Rosstat. The final list of documentation included in the NPO's statistical reporting is determined depending on the specifics of the organization's activities. Prior to submitting reports, it is necessary to clarify with local statistical offices which forms should be submitted to a particular non-profit organization.

Socially oriented non-profit organizations submit Form 1-SONKO to Rosstat, which provides all the necessary information about the activities of a socially oriented NPO. Form 1-SONKO must be submitted before April 1 of the year following the reporting period.

Socially oriented are considered non-profit organizations that, in the course of their activities, help to solve social and public problems. SO NPOs include entities providing social protection of individuals, nature protection, as well as objects of cultural or architectural value, animal protection. Also, such organizations provide legal assistance to individuals and legal entities. They are engaged in charity and activities in various fields - cultural, scientific, educational and others.

There are also separate requirements for non-profit organizations that are. They must report every year on the use of their property and be sure to publish reports. At the same time, the legislation does not determine the specific timing of publication and its type, therefore, once a year, an NPO must publish such a report in the media or on its official website. You can also print a special brochure.

Charitable organizations are also required to submit additional reports. So they submit reports on their activities to the Ministry of Justice, which should contain the following information

Information relating to the financial and economic aspects of the organization's activities. They must confirm that the NPO engaged in charity complies with the requirements stipulated by the legislation in relation to the property and funds of charitable organizations;

List of members of the governing body charitable organization;

Information that details the content and composition of charitable programs and events compiled and conducted by this organization, including a list of programs and their description;

Results data charitable activities non-profit organization, information about violations of the law identified during inspections, and measures taken to eliminate them.

A report on the activities of a charitable organization is submitted once a year to the territorial office of the Ministry of Justice of the Russian Federation by March 31 of the year following the reporting period.

Separately, reports are submitted by a non-profit organization that performs the functions of a "foreign agent".

Such an NPO is required to submit the following reports to the regulatory authorities

Documents that indicate the specifics of the activities of the NPO and the leadership of the organization. Such a report is submitted once a half year before the 15th day of the month following the end of the reporting period;

Reporting on Money ah and property, about their intended purpose and expense. This includes funds and property received from foreign organizations and citizens. Such reporting shall be submitted every quarter by the 15th day of the month following the end of the reporting period;

An auditor's report, which is drawn up based on the results of an audit of accounting or financial statements. It is submitted once a year until April 15th.

The list of reports submitted by non-profit organizations is quite impressive. In addition to the main reports common to all NPOs, additional reports are submitted, the list of which depends on the type of activity of the organization and some other aspects.

The main task of subjects of non-commercial activity is to correctly fill in and submit all required documents in a timely manner. In order to avoid mistakes and inaccuracies leading to violation of the law and administrative responsibility, it is necessary to clarify the list of reports and the deadlines for its submission in the territorial branches of state bodies. It is also necessary to strictly follow the instructions for filling out the documentation offered by the regulatory services.

NGOs like others legal entities are required to regularly submit statistical reports to Rosstat. What has changed in this process in 2016 and what actions should NGO leaders take?

The collection of information by Rosstat is not a voluntary opinion poll, all legal entities are required to provide this department with the necessary information. The reporting procedure is established by federal law, and administrative liability is provided for its failure to provide. Federal Law No. 402-FZ of December 6, 2011 “On Accounting” obliges all organizations to regularly send copies of financial statements to Rosstat. There are usually no problems with this.

The collection of other types of information is more complicated, based on the Federal Law of November 29, 2007 No. 282-FZ “On official statistical accounting and the system of state statistics” and on the Decree of the Government of the Russian Federation of August 18, 2008 No. 620.

Until recently, Rosstat independently notified each organization that it needed to submit one or another form of reporting. However, last summer a letter from Rosstat dated July 26, 2016 No. 04-04-4 / 92-SMI was published, according to which organizations themselves must now learn about the submission of reports through a special website. On the site, you can find out by TIN, OKPO or PSRN which reporting forms are considered relevant for your organization personally. It also tells you when you must submit your report.

As Yekaterina Vasyutina, a member of the Lawyers for Civil Society association, told our portal, until the fall of 2016, the site was almost empty - when entering the details of most NGOs, no reporting was offered. But now everything has changed: the site began to require much more reporting from NGOs than from commercial organizations. Moreover, often many of the listed types of reporting are poorly consistent with the activities of this particular NPO.

For example, let's check the TIN of one of the funds involved in helping seriously ill children. This fund is invited to submit the following types of reports:

Information about the activities of a socially oriented non-profit organization (SONKO);
Information on the volume of paid services to the population;
Information on the availability and movement of fixed assets (funds) of non-profit organizations;
Information about transactions with fixed assets in the secondary market and their leasing;
Execution Details scientific research and developments;
Information about the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas;
Information about the operation of a thermal power plant;
Information about the operation of the hydroelectric power station;
Information about investment activity;
Information on the number and wages of employees;
Information about the commissioning of buildings and structures.

Ekaterina Vasyutina advises the management of NPOs to download on the Internet and carefully read the forms of all required reporting. If the instructions for filling out a specific form state that reporting is submitted only “in the presence of an observed event”, then, according to the letter of Rosstat dated April 15, 2016 No. SE-01-3 / 2157-TO, the required data should be sent to the department only in if your NPO accidentally owns a hydroelectric power plant or manufactures computers. But if there is no such note in the form, then you will have to send zero reporting to Rosstat.

Penalties for failure to provide statistical reporting provided for in Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, until recently amounted to 3-5 thousand rubles. and imposed only on officials responsible for the violation. However, since 2016, the punishment has been toughened. Now the fine for officials is 10-20 thousand rubles. A fine has also been introduced for the organization itself - its size is 20-70 thousand rubles. And in case of repeated violation, the fine for officials increases to 30-50 thousand rubles, and for legal entities - up to 100-150 thousand rubles. Moreover, a fine is imposed separately for each form not submitted - that is, if you forgot about reporting at all, then you can safely multiply all these numbers by ten.

According to Ekaterina Vasyutina, Rosstat is not particularly zealous in penalizing NGOs that are inattentive in reporting. Therefore, there is no need to panic about this. However, now, with the increase in fines, the risk still appears to be quite serious, especially for poorer NGOs. Therefore, you need to carefully monitor the reporting - check the data on the website, fill out forms, regularly send them to the department. Not all reports are submitted at the same time - some must be submitted annually, others quarterly, and sometimes there are monthly reports. The head of an NPO should do this work on his own or introduce it into the terms of reference of one of the employees.

Perhaps the most relevant for NCOs is Form No. 1 SONCO, submitted by all socially oriented non-profit organizations. This form describes the activities of the organization, the sources of its financing, the use of money and property, the forms and results of work, the premises of the organization and the number of its participants. The report is submitted annually by April 1 (this year - by April 3, since April 1 fell on a Saturday). Other forms of reporting depend on the activities of the organization and can vary greatly. In any case, understanding this is not so difficult for almost any employee.

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Non-commercial companies, as a rule, are created not for the sake of making a profit, but for other purposes provided for by the Charter. Despite this, NCOs are required to submit reporting documents to the control authorities. We will figure out what kind of reporting and in what time frame it is necessary to submit to the Ministry of Justice in 2018.

Types of reporting to be submitted to the Ministry of Justice

The activities of non-profit structures are under close attention state, including the Ministry of Justice of the Russian Federation. Reporting to the Ministry of Justice is submitted for the purpose of informing for the previous period (year) about the management staff, receipts and expenditures, as well as other operations. The exact list of reporting documents is determined depending on the direction of the NPO's work.

Standard forms were approved by the Ministry in Order No. 72 dated March 29, 2010. Here are the following types of reporting for non-profit organizations:

• On the activities of NGOs and the composition of the governing body - f. No. OH0001.
• On the expenditure of funds and the use of other property, including that received from foreign persons - f. OH0002.
• On the amount received from foreign persons and international organizations funds (other property), on the purpose of their spending and actual use - f. OH0003.
• On the activities of religious organizations - f. OP0001.
• Reports for structural subdivisions of a foreign NPO - f. SP0001, SP0002, SP0003.

Note! If an NPO does not have foreigners or stateless persons in its management team, does not receive funds from foreign companies, and has finance receipts of no more than 3 million rubles. for the period, it is allowed to present the report in a simplified form. This means that only an arbitrarily drafted application (message) is submitted to the Ministry of Justice with information about the duration of the NPO's activity and confirmation of the requirements outlined above.

Reporting of NGOs to the Ministry of Justice in 2018 - terms

In 2018, the deadlines for filing NCO reports with the Ministry of Justice are in accordance with the rules of 2017. In general, non-profit organizations should prepare documents and submit them to the Ministry of Justice before April 15th. The control body is a territorial subdivision of the Ministry of Justice.

Reporting methods - by sending a letter by mail (with a description of the attachment); by a personal visit to a government agency or by posting forms on the website of the department. In the latter case, the organization will need to have Personal Area on ]]> the portal of the Ministry of Justice ]]> , certify the electronic signature, and then fill in the required forms in the "Reports" section.

NCO reporting to the Ministry of Justice in 2018 - deadlines by type of organization:

NPO type	Type of reporting form	Deadline for submission
Social movements or organizations	ON0003 - the actual address of the governing body is indicated, data on managers in the amount according to the Unified State Register of Legal Entities
Other NPOs, including public institutions or foundations	OH0001, OH0002 or declaration if conditions are met
Charitable structures	Additionally, they provide a report on activities with information about the targeted spending of funds, the composition of charitable programs, and leaders. Form - arbitrary
NPO-foreign agents	OIA001 (approved by order of the Ministry of Justice dated April 16, 2013 No. 50)
Divisions of foreign NGOs
		Last day of the month following the reporting quarter

Responsibility for NPOs for late submission of reports occurs in accordance with Art. 19.7 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or a fine.

A non-profit organization (NPO), as the name implies, is not commercial, that is, it was created to receive profits and distribute them among the participants. When forming an NPO, political, social, religious, educational and scientific, charitable goals are pursued. Non-profit organizations operate within the framework of activities that embody famous expression: "not by bread alone...".

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical education and sports, healthcare, protection of the rights of organizations and citizens, and so on. However, despite the fact that NPOs do not conduct commercial activities (although they can, if such contributes to the achievement of the goals set for the organization by its creators), they must regularly submit reports. Let's consider what kind of reporting NCOs are required to submit to the Ministry of Justice.

Time "H"

In 2019, there were no changes in the time of submission of reporting documents by non-profit organizations for the Ministry of Justice of Russia. That date is April 15th. NPOs must report on their activities on the basis of the Federal Law "On Non-Commercial Activities" No. 7 of January 1996.

Article thirty-two of this legislative document prescribes the procedure for generating a report on the activities of the organization to the tax, statistical authorities, to the founders and other persons in accordance with the organization's statutory documents and existing legislation.

The supervisory authorities are provided with information on the receipts and expenditures of funds and other property during the past period, on the management of the organization and general activities NGOs.

This is a serious matter, and for a careless attitude to it - untimely provision or failure to provide the specified information at all - an appropriate administrative punishment is due (according to Article 19.7 of the Administrative Code of the Russian Federation).

Where to report

Compiled reports can be submitted today in two versions:

1. By mail. Reporting is sent by regular mail addressed to the territorial bodies of the Central Office of the Ministry of Justice of the Russian Federation. When sending a report, it is obligatory to attach an inventory of documents.
2. Placement of data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be made through the official websites of the regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. Posting reports on official Internet resources is provided for by a special order of the Ministry of Justice, which regulates the possibility of posting NPO messages on the continuation of its activities and reports on activities for the past period on the Internet.
3. There is a third option - sending reporting documents and a message on the continuation of activities to in electronic format through Email. This method is possible only if there is a digital electronic signature of the authorized head of the organization.

Composition of reporting

Non-profit organizations must submit reports on their current activities for the past reporting period in the following composition:

• tax reporting. NPOs, like other organizations, can choose the tax regime. Either using the general tax regime, or applying a simplified taxation system. In the first case, non-profit organizations fill out a declaration on profit and on payment of VAT. In the case of using the simplified tax system, an NPO fills out a declaration for the payment of the tax provided for under the simplified tax system. For organizations that have real estate on their balance sheet, a declaration on the payment of real estate tax is required;
• financial statements. The composition of the financial statements required for submission is prescribed in the Federal Law on Accounting. However, for organizations that do not conduct commercial activities, a simplified accounting system is provided, which includes only a statement of losses and profits, a statement on the intended use of funds received and a balance sheet. The number of reports has also been simplified: such a report needs to be drawn up only once a year;
• statistical reporting. In addition to the profit and loss statement and the balance sheet, non-profit organizations that do not conduct commercial activities submit data to the state statistics authorities. To do this, use a special form developed for non-profit organizations to submit information - No. 1-NPO.

In addition to completing the prescribed form, you may need to provide other information as requested by the statistical office.

1. Data to government off-budget funds. Information is provided on the accrual and payment of contributions to the Medical Insurance Fund and the Pension Fund, as well as information on personalized accounting.
2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and data are provided. Thus, organizations that are not engaged in commercial activities annually, before March 31, must send to the body in charge of accounting for such organizations a statement on the continuation of activities in the coming year. Information includes data on the current location of the governing body, information about the leaders of the organization.

Federal Law of December 6, 2011 No. 402-FZ). Moreover, Russian legal entities, including NPOs, are required to submit primary statistical data to Rosstat. You can learn more about what kind of data this is and in what time frame they need to be submitted by filling out the form on the website http://statreg.gks.ru/. As a rule, each organization needs to submit about a dozen forms, and even in different time. 5. Ministry of Justice of the Russian Federation different composition reporting to

• public associations
• all other NGOs
• NCOs included in the register of non-profit organizations performing the functions of a "foreign agent".

A. Public associations Even if there was no activity, it is necessary to submit a report on form OH0003 and a letter of continuation of activity, B. Other NPOs (except for "foreign agents") There are two options.

Reporting of non-profit organizations in 2018

Financial statements and deadlines for their submission In 2018, financial statements must be submitted to the regulatory authorities by March 31. NPOs working on the simplified tax system and socially oriented organizations can prepare reporting documentation according to a simplified type, and all other non-profit entities form a balance sheet according to a generally accepted model.

Attention

The composition of financial statements in 2018 for non-profit associations will be as follows:

• Balance sheet. If the institution does not operate on a commercial basis, then the section "Capital and reserves" must be replaced with "Target financing".

In boo. reporting, it is necessary to indicate information about the sources of asset formation.

Report on the intended use of resources.

Accounting statements of non-profit organizations in 2017-2018

The notification indicates the selected object of taxation. Organizations also indicate in the notification the residual value of fixed assets and the amount of income as of October 1 of the year preceding the calendar year, starting from which they switch to the simplified taxation system. A newly created organization has the right to switch to the simplified tax system no later than 30 calendar days from the date of registration with the tax authority.
It turns out that for an NPO funded under social projects(due to grants and subsidies), due to contributions from members and donations and does not have expensive property (over 40,000 rubles) with a period of use of more than a year, there is no fundamental difference between the ordinary and simplified taxation systems.

Taxation of non-profit organizations

In addition to the profit and loss statement and the balance sheet, non-profit organizations that do not conduct commercial activities submit data to the state statistics authorities. To do this, use a special form developed for non-profit organizations to submit information - No. 1-NPO.

In addition to filling out the prescribed form, you may need to provide other information as requested by the statistical office:1. Data to state off-budget funds. Information is provided on the accrual and payment of contributions to the Medical Insurance Fund and the Pension Fund, as well as information on personalized accounting.

2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and data are provided.

What reporting needs to be submitted by NCOs

The Ministry of Justice of Russia report on its activities, containing information on:

• financial and economic activities, confirming compliance with the requirements of the law on the use of property and spending the funds of a charitable organization;
• the personal composition of the supreme governing body of the charitable organization;
• the composition and content of the charitable programs of the charitable organization (the list and description of these programs);
• the content and results of the activities of the charitable organization; violations of the requirements of the above law, identified as a result of inspections conducted by the tax authorities, and the measures taken to eliminate them.

The annual report is submitted in person (through a representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting year. IN.

Zero reporting of an NPO that does not conduct activities

When carrying out their activities, NGOs are guided by the Civil Code and federal law dated 12.01.1996 No. 7-FZ. When developing the constituent documents of NCOs, it is imperative to prescribe the types of activities in which they will be engaged.
At the same time, the activities of an NPO must be carried out strictly in accordance with the purpose of its creation. NCOs are designed to implement state functions in the social, educational, medical, cultural, religious and other fields.

The legislation does not prohibit NCOs from conducting entrepreneurial activities that lead to profit. Thus, educational institutions have the right to charge fees for their services.
However, this activity should not contradict the main goal of the creation and functioning of an NPO, and it must also be spelled out in the constituent documents. Accounting for income from the commercial activities of NCOs should be kept separately.

Important

There are two features of the application of simplified NPO:

• An NCO can apply simplified taxation even if the share of participation of another legal entity is more than 25% (clause 12, clause 3, article 346.12 of the Tax Code of the Russian Federation).
• It is possible to use the simplified taxation system for NCOs whose cost of their own fixed assets is more than 150 million rubles. This applies to non-depreciable operating systems. For the rest of the property, the restriction must be observed (p.

1 st. 256

Info

Tax Code of the Russian Federation).

Income and expenses under the simplified tax system for NPOs are taken into account using general rules. At the same time, contributions from founders and members, as well as donations for conducting activities in accordance with the charter of an NPO, do not need to be included in the calculation of income (Art.

251 of the Tax Code of the Russian Federation). NCOs that have chosen the income regime can reduce the STS tax on insurance premiums from wages issued from any source. This is stated in the letter of the Ministry of Finance dated 09.08.2012 No. 03-11-06 / 2/105. NCOs on the simplified tax system: what financial statements to submit According to paragraph 4 of Art.

Reports of an autonomous non-profit organization for the ss 2018

They submit a declaration only once a year in a simplified composition:

• Title page (sheet 01);

• Calculation of corporate income tax (sheet 02);

• Report on the intended use of property (including funds), works, services received as part of charitable activities, earmarked receipts, target financing(sheet 07);

• Appendix No. 1 to the tax return.

This follows from article 285 and paragraph 2 of article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600. If the NPO makes a profit, the declaration must be submitted quarterly. At the same time, NPOs do not pay advance payments if sales revenues for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of article 286 of the Tax Code of the Russian Federation).
We sent inquiries to the Pension Fund and the Ministry of Labor in the case of the NGO "Mothers of Prikumye", where the only permanent employee did not receive any wages, essentially doing volunteer work. The Pension Fund filed a claim to the organization in connection with the failure to submit reports. In response to our inquiries, the Ministry of Labor explained that according to general rule it is necessary to conclude an employment contract with the chairman of the NPO. However, he did not rule out the possibility of disinterested performance of work, provision of services, provision of other support within the framework of civil law. The Ministry of Labor also emphasized that "the conditions for the implementation of these works can be fixed in a civil law contract." Thus, the Ministry of Labor did not rule out the possibility of concluding employment contract, but an agreement for the free performance of services with the chairman.
For more on this topic, see:

• What rights and obligations do taxpayers have?

• How to fill out a certificate form 2-NDFL;

• How to draw up and submit a calculation in the form of 6-personal income tax.

Otherwise, the composition of tax reporting in NPOs depends on the tax regime. Tax reporting: OSNO NCOs submit tax reporting under the general regime, which is mandatory for all organizations.

Income Tax All NCOs are required to file income tax returns. This obligation does not depend on whether there is taxable income or not.

This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation. For NGOs that do not have a profit, there are features.