UTII (or imputation) is a special tax regime. Its differences lie in the fact that the tax is calculated not on the basis of the real income of an entrepreneur or company, but taking into account the potential income.
It is necessary
- - application for registration of UTII-1 or UTII-2;
- - declaration for UTII;
- - accounting of physical indicators for UTII.
Instructions
Step 1
Previously, the use of UTII was mandatory. An entrepreneur who fell under this tax regime was obliged to register within five days after the start of activities. Otherwise, he was threatened with a fine. Now entrepreneurs have the freedom to choose whether to apply the STS (OSNO) or UTII.
Step 2
In order to start applying UTII, you need to write a statement in which to notify the tax office about it. The application is submitted in a strictly established form, for individual entrepreneurs it is UTII-2, for organizations - UTII-1. It must be transferred to the tax office at the place of registration of the individual entrepreneur and LLC or at the place of business. The start date for using UTII will be the date specified in the taxpayer's application. The main thing is that the taxpayer has time to register for UTII within 5 days after the start of such activities. According to the law, taxpayers with more than 100 people, as well as companies with at least 25% participation in other organizations, cannot switch to imputation.
Step 3
The tax rate for UTII is set at 15%. At the same time, the taxable base does not depend on real income, but on physical indicators: the number of employees, seats, vehicles, floor space, etc. When calculating the tax, the actual number of days in which the company (IP) conducted its activities is taken into account. UTII taxes are paid at the end of each quarter by the 25th day of the month following the quarter.
Step 4
To calculate the UTII tax for a month, the basic profitability (it is fixed by law for each type of activity) must be multiplied by the value of the physical indicator and by the coefficients K1 (in 2014 it is 1.672) and K2 (in each region it has its own). Then you need to divide the resulting number by the number of calendar days of the month and multiply by the number of days when the company conducted the imputed activity.
Step 5
Payers of UTII are exempt from VAT, income tax or personal income tax, property tax. It is worth considering that it is impossible to take into account the costs incurred on UTII.
Step 6
Imputed taxes can be reduced by paid insurance contributions to funds for individual entrepreneurs and employees. At the same time, individual entrepreneurs with employees and LLC can reduce the tax with restrictions up to 50%. There are no restrictions for individual entrepreneurs without employees, they reduce the tax to 100%.
Step 7
Accounting and tax reporting at UTII are minimized. It is enough for entrepreneurs to submit a declaration on UTII at the end of the quarter (by the 20th day of the month following the end of the quarter). They do not need to keep records of income and expenses, only in the case of combining several tax regimes.
Step 8
The tax establishes special control for taking into account physical indicators on UTII. If the number of employees acts in this capacity, then it is necessary to keep all personnel documents and records of working hours. For retail, the physical indicator is the retail space, so the company must have a lease agreement indicating the area of the store.
Step 9
Individual entrepreneurs and LLCs at UTII, which are engaged in retail trade, can work without a cash register. This is due to the fact that their taxes do not depend on the amount of income received. At the same time, in any case, they are obliged to issue buyers with strict reporting forms (for the provision of services) or sales receipts (for the sale of goods).
Step 10
Upon completion or suspension of UTII activities, the entrepreneur must be deregistered. If the LLC or individual entrepreneur does not do this, they will have to pay all taxes provided by UTII. Even if in fact they did not receive income in the quarter, or incurred losses.
