The meaning of the unified imputed income tax (UTII) is that local authorities determine a certain amount, less than which an entrepreneur in a certain type of activity, in their opinion, cannot earn. Tax on this income is calculated using a complex formula. But the bottom line is the amount that needs to be transferred to the budget every quarter. Not a penny less, but more too.
It is necessary
- - the amount of the quarterly payment;
- - details of tax recipients;
- - a receipt for tax payments through Sberbank;
- - a computer;
- - Internet access;
- - current account, the Bank-client system and electronic keys to access it when paying tax remotely from the bank account of the entrepreneur;
- - fountain pen;
- - printing (if any) when making a paper payment order;
- - passport when submitting a payment order to the bank.
Instructions
Step 1
The convenience of UTII is that the entrepreneur knows how much he has to pay every quarter. This must be done no later than the 20th day of the month following the quarter. Thus, for the first quarter it is necessary to settle accounts with the state by April 20, the second - on July 20, the third - on October 20, and for the fourth - on January 20. Within the same timeframe, a declaration must be submitted, which can be filled out using a special program and taken to the tax office or sent by mail.
Step 2
Half of the tax is social contributions: to the Pension Fund for oneself and employees, if any, to the Federal and Territorial Compulsory Health Insurance Funds. The rest of the tax is transferred to the budget of the municipality. For each payment, a separate receipt must be filled out with its own amount, details, and the budget classification code (BCC). The entrepreneur must do this himself. If the deductions for employees and the entrepreneur himself exceed half of the UTII, they are considered payments in excess of the tax. But this does not exempt the entrepreneur from paying them.
Step 3
Like any tax, UTII can be paid in cash at Sberbank or by transfer from your current account of an individual entrepreneur or any account of an individual. When paying through Sberbank, you will need a receipt for payments to the budget. It differs from the form provided for utility and other payments, in which, in particular, the budget classification code must be indicated. Such a receipt can be taken from a bank branch or downloaded on the Internet. You can generate it free of charge on the Elba Electronic Accountant service. There is also a free option for generating a payment order. The document is then imported to your computer and printed. It is also possible to export the payment to the Bank-client.
Step 4
The payment on paper must be certified with a signature and seal and taken to the bank. You can also ask the bank to form its operator, telling him the amount, the details of the payee and the document number. The same information is entered into the client bank when paying tax through this system. After processing the payment, you will have to visit the bank to receive the processed order with a note about it. It will serve as proof that the tax has been paid.
Step 5
When paying tax from an individual's account, you can use Internet banking or the services of an operator at a branch of a credit institution. The data is needed the same: details, amount, purpose of payment. The bank will assign the number to the payment order itself. Confirmation will be a receipt or a document confirming the payment via Internet banking with a corresponding mark. You can get it at the branch of the bank from the account in which the payment was made.
