Do I need to pay an advance on the IP simplified tax system if there was no income?

Question

Individual entrepreneur

Good afternoon!
I registered as an individual entrepreneur at the end of August (i.e., I did not hand over 3/12 and 6/12 by default), now it's time to pay an advance for 9/12, but there is no income yet. As I understand it, advances are paid without reporting, i.e. simply transferred to the IP account. But how to pay them if there was no income? Just ignore or pay PFR = 5,965 * 0.26 * 12 / 2 = 9,305.40 rubles . a year in advance?
Just how are penalties calculated in the absence of income from the PFR or from 0?

Answer 1

You must pay your pension within a year. In taxes you pay on income, no income - no taxes - no need to pay.
If there are no employees, then you can set off 100% of the pension / MHIF payment from paid taxes.
If income is over 300 thousand rubles, then + 1% from income to pension, but not more than 148 thousand rubles.