UTII tax period. Single tax on imputed income for certain types of activities

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Many Russian firms carry out commercial activities by paying UTII. Working within the framework of the relevant tax regime has a number of nuances - those related to reporting, tax calculation, correct filling of the declaration. In order for an entrepreneur to be able to successfully fulfill all those obligations that are established for him by tax legislation, he will have to study the specifics of these nuances. What are the most noteworthy features of working with a single tax?

General information about UTII

So, the tax system of the Russian Federation includes such a type of collection as UTII. What are its features?

As a rule, a business company pays tax in proportion to its revenue or profit. UTII involves the transfer to the state, in turn, of a fixed payment, which does not depend on cash receipts to the company's account. Thus, the sane income is taken into account - the one that the company receives presumably, based on average market trends. The size of UTII is established in legal acts at the federal and regional levels.

Let's consider other key nuances of the tax in questionspeech.

Why do businesses use UTII and when is it profitable?

Russian businesses operate under the general system of taxation, or DOS, by default. This tax regime involves the payment of a tax to the state in the amount of 20% of the difference between the company's income and its expenses. It can be very difficult for a start-up enterprise to fulfill the corresponding obligation to the budget. Therefore, the state gives small firms the opportunity to significantly reduce the payment burden by working in special taxation regimes. Among them - UTII.

This tax regime, as we noted above, involves the transfer to the budget of fixed amounts that do not correlate with revenue or expenses. In what cases can a commercial activity carried out with the payment of a single tax be profitable? As a rule, this applies to those scenarios where the firm has a sufficiently large revenue. If the corresponding indicators are not too large, then, from an economic point of view, it will be more justified to work in the DOS mode.

Among other advantages of the collection in question is that it replaces a number of other obligations of business to the state budget. For example, when paying a single tax, a company may not transfer VAT to the treasury, as well as tax on property used in business activities. In turn, an individual entrepreneur working on UTII may not pay personal income tax for himself.

Whencan I use UTII?

The main normative act containing the provisions on the basis of which the tax system of the Russian Federation functions is the Tax Code of the Russian Federation. In accordance with the norms that are fixed in it, companies in such areas as:

• retail;
• restaurant business;
• catering;
• activities for the provision of veterinary services, consumer services;
• vehicle repair and maintenance services;
• provision of car wash services;
• advertising activities;
• provision of services for leasing trading platforms, land plots;
• provision of hotel services;
• cargo transportation, passenger transportation;
• provision of paid parking lots.

How to start working on UTII?

An entrepreneur can start working within the framework of the considered taxation system by writing an application to the Federal Tax Service, which indicates the date of application by the company of UTII. The relevant document must be submitted to the territorial office of the Federal Tax Service at the place where commercial activities are carried out. At the same time, lawyers note that it must match the one indicated in the application for registering the company with the Federal Tax Service.

How to stop working on UTII?

In turn, in order to terminate activities within the framework of UTII, you must also send a corresponding application to the Federal Tax Service. However, this must be done inwithin 5 days from the moment when the relevant commercial activities in the company are terminated. If there is a need to switch from UTII to some other taxation system - for example, the simplified tax system or OSN - then this can be done, by virtue of the current provisions of the law, only from next year.

Features of UTII accounting

A firm operating on UTII can keep records of indicators in 2 modes:

• for each type of activity for which a single tax is paid;
• for the type of activity subject to UTII, as well as for those carried out under other taxation schemes.

Legal entities also need to keep accounting records and submit relevant reports to the Federal Tax Service.

How UTII is calculated

Now consider how the tax on sane income is calculated. The main parameters that are taken into account when determining the amount of payment to the budget are the tax base and rate. The first indicator is calculated by multiplying the value of the basic return by the figure corresponding to the physical indicator. But this is not yet the complete structure of the single tax formula. The underlying return can also be changed by applying two factors: the deflator, also called K1, and the adjustment factor, or K2. The tax rate in question is 15%.

As soon as the amount of the fee is determined for the tax period, UTII can be reduced by the amount of insurance premiums paid to state funds for employees, or if the payer is an individual entrepreneur and works withoutattracting employees, then those who are included in the PFR, FSS and FFOMS for themselves. If the company has employees, then the tax reduction due to insurance premiums can be made by no more than 50%. In turn, if an individual entrepreneur works without the involvement of employees, then he can reduce UTII by an amount that fully corresponds to the amount of payments to the PFR, FSS and FFOMS.

Reporting

Let's study such an aspect as tax reporting in question. Regarding such a parameter as a tax period, UTII refers to taxes for which reporting is sent to the Federal Tax Service on a quarterly basis, no later than the 20th day of the month that follows the previous quarter. In addition to the tax declaration in question, payers of the fee in question must provide the state with a number of other reporting documents.

Among them are forms 4-FSS, as well as RSV-1 - for firms with employees. They are provided to the Federal Tax Service in the same tax period as in the case of the declaration. UTII also requires the provision by those firms in which employees are employed, a 2-NDFL report, information on the average number of employees, as well as financial statements if the payer has the status of a legal entity. IP accounting is not required. In turn, individual entrepreneurs who do not hire workers must submit only a declaration to the Federal Tax Service. If the payer carries out commercial activities in different cities, then section 2, which is present in the tax declaration structure, must be filled out separately, in correlation with each place of businessbusiness activities.

If a firm or an individual entrepreneur carries out several types of commercial activities, and some of them do not fall under UTII, then they must submit reports under a specific section of tax legislation. At the same time, it is important to indicate the correct period code in the tax return. How to identify it?

Determine the tax period code

The tax period in the UTII declaration must be specified. The corresponding item is provided in the structure of the form approved in the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/352 of 2014-04-07. Each of the codes corresponds to the quarter for which reporting is submitted. Consider their list.

If the declaration is submitted for the 1st quarter, then code 21 must be indicated in it. For the 2nd - 22. The corresponding norm is contained in the Order of the Federal Tax Service noted above.

If the declaration is submitted for the 3rd quarter, then the code indicating this tax period is 23. For UTII, reports must be submitted quarterly. The code for each period is therefore separate.

If the declaration is submitted for the 4th quarter, then the code that corresponds to this tax period is 24. UTII can also be used by liquidated or reorganized firms. In this case, a separate code must be specified.

It corresponds to the quarter in which the firm ceased operations. The code that this tax period corresponded to earlier is 50. UTII, due to current legislative provisions, involves the use of other codes. Consider them.

The legislation of the Russian Federation prescribesuse codes in the reporting scenarios under consideration: 51 - if the company is liquidated or reorganized in the 1st quarter, 54 - the code for the 2nd quarter, 55 - the indicator corresponding to the 3rd quarter, 56 - the code that is used if the UTII tax period is the 4th quarter.

When is tax due?

Let's study such an aspect as the timing of the payment of the tax in question. UTII payers must transfer the corresponding amounts to the budget of the Russian Federation by the 25th day of the month following the reporting quarter. That is, if the UTII tax period is the 4th quarter, then the payment must be made before January 25 of the next year. It is quite possible, therefore, to submit reports to the Federal Tax Service earlier than to pay tax. Thus, the key information about UTII that the payer needs to know is the time frame for filling out the UTII declaration, the tax period, the code corresponding to it.

But what happens if the company does not fulfill certain obligations under the tax in question, which are provided for by law?

Responsibility

It would be useful to consider such an aspect as the responsibility of a taxpayer working within the framework of UTII.

If a company conducts activities using a single tax, but does not register with the Federal Tax Service, the state will impose a fine on it in the amount of 10% of income - but not less than the amount of 40 thousand rubles. If an entrepreneur registers his company at the wrong time, the Federal Tax Service may issue a fine of 10 thousand rubles. If the business owner does not notify the Federal Tax Service in a timely manner about the opening or closing of settlement accounts,then he may have to pay a fine of 5 thousand rubles. If the declaration for a particular tax period UTII is submitted in violation of the deadlines provided for by law, then the company will have to pay a fine of 5% of the amount of the calculated tax, but not less than the amount of 1 thousand rubles. If the company does not pay the fee in question to the budget on time, the Federal Tax Service has the right to recover from it 20% of the tax, or 40% if it turns out that the organization did not transfer the necessary payment to the state intentionally.