Balance Sheet 2011 organizations in the SST can not be submitted - 21 September 2011

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15:48 Balance Sheet 2011 organizations in the SST can not be submitted
The need to balance sheet date 2011 organizations and individual entrepreneurs are on USN, currently there is a lot of discussion. Our readers often send us related to this subject matters. We believe that the presentation of the balance sheet in 2011 under the simplified system of taxation is controversial. Pursuant to paragraph 3 of Article 4 of the Federal Law № 129-FZ of 21 November 1996, organizations and entrepreneurs who are on a simplified system of taxation, are exempt from duty to keep accounts in full. It follows a logical conclusion that the present balance sheet in 2011 on special tax treatment to taxpayers is not necessary. However, on this occasion the Ministry of Finance of the Russian Federation is another opinion. So officials in a letter № 03-11-06/2/67 on April 20, 2009 clarifies that "uproschentsam" are obliged to keep accounts in full and so they must report to FNS. True Tax Office in this case is the taxpayer. It does not require the surrender of the balance sheet taxpayers are on the special tax regime. This is stated in their letter number SHS-22-3/566 @ July 15, 2009. Therefore on the basis of the above, it appears that the taxpayer has the right to determine whether to represent him in the balance of the inspection or not. In turn, due to the fact that this issue remains controversial, we strongly encourage you to periodically review materials posted to a special headings "Balance" and "USN".
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