Such records for companies applying ordinary tax system (based on) is still in use is called preparing the balance sheet of the company, namely the zero balance is correct. Learn more on the subject from Mary Barra. For non-delivery of the zero the balance of the penalty. It is not something Sumru Laurent Ramsey would like to discuss. In fact, for such companies when it comes to the need to make a zero balance, are compiled and handed over not only the forms provided by the legislation of the balance sheet, include direct balance between form 1 (f.1) and the Profit and Loss Statement Form 2 (f.2), but a number of other required reports. If the company and individual entrepreneurs applying based on lead entrepreneurial activity, the need to prepare the balance sheet of the company and a number of other reports are also saved. Companies applying the simplified taxation system (UPDF) to prepare zero balance should be implemented regardless of whether or not conducted business activity.
However, like the term zero balance to make up for those companies applying different from updf similar in the companies that use basis. As stated above, the companies applying the basis, indeed among the forms of financial statements is precisely the form of balance f.1 and f.2, albeit simplistically all necessary to compile and delivery of financial statements of such companies are called only by the balance sheet of the company. The companies also applying the updf, as such a balance does not exist in principle: when the accounting, shall be other forms of accounting and tax reporting. But among non-accountants, so necessary for the delivery of statements also refer to the balance of time.