The taxpayers of the unified tax on imputed income are legal entities, the average number of employees for which does not exceed one hundred people, the share of participation in the enterprise of other companies is not more than twenty-five percent. It is not the organization itself that is transferred to taxation on imputed income, but a separate type of its activity.
It is necessary
- - company documents;
- - Tax Code of the Russian Federation;
- - financial statements;
- - calculator;
- - normative legal acts on the coefficients K1 and K2 by type of activity;
- - a pen;
- - company seal;
- - application form for registration as a payer of UTII.
Instructions
Step 1
In order to switch to the imputed income taxation system, you should write an application for registration as a payer of the single imputed income tax. The document must indicate the necessary details of the company, the type of activity that the organization carries out, as well as the average number of employees at the enterprise. Attach a package of documents to the application and submit them to the tax office at the location of the company.
Step 2
The type of activity carried out at the enterprise must relate to those types that are prescribed in article 346 of the Tax Code of the Russian Federation. If you want to switch to the imputed income taxation system, but the company has restrictions on its application specified in tax legislation, then the tax service will not accept your application.
Step 3
The tax period for imputed income tax is recognized as a quarter, therefore, a declaration for this tax must be submitted precisely with this frequency.
Step 4
Imputed income tax is calculated by multiplying the base profitability taking into account the coefficients K1 and K2 by the base profitability taking into account the coefficients K1 and K2.
Step 5
Basic return is the total income in rubles per unit of physical indicator. The size of the basic profitability is determined by the Tax Code of the Russian Federation for each type of activity and is fixed. But the physical indicator is not a constant value, but must be documented. For a particular type of activity, its own physical indicator, during the year it can change, so the imputed income is calculated every quarter, fill out the corresponding declaration.
Step 6
Coefficient K1 is an adjusting value of the basic profitability taking into account the percentage of inflation, and coefficient K2 is an adjusting value of the basic profitability, taking into account certain conditions that affect income depending on the type of activity. The K2 coefficient for each type of activity is regulated by municipal or regional regulations.
