The unified tax on imputed income (UTII) is one of the taxation systems that is most convenient for enterprises where it is difficult to take into account the expected profit. You should be aware that only certain types of activities fall under UTII. A complete list can be found in chapter 26.3 of the Tax Code of the Russian Federation).
It is necessary
- -qualified accountant;
- -observance of cash discipline;
- -preparation of the necessary accounting documents;
- -timely payment of tax and registration of a tax return.
Instructions
Step 1
It should be remembered that with UTII it is necessary to observe cash discipline, that is, keep a cash book, as well as fill out receipts and debit orders. At the same time, the presence of cash registers at the enterprise is not necessary. If the buyer requires reporting, then it is enough to issue a sales receipt or receipt.
Step 2
Entrepreneurs who have switched to UTII and are preparing for the report must remember that accounting must be carried out in full, since it will be necessary to submit registers, quarterly and annual balances, as well as profit and loss statements to the tax office.
Step 3
Payers of UTII must register with the tax office according to the following scheme: if your company is engaged in transport services, delivery or delivery retail trade, as well as advertising on transport, then you need to register with the IFTS at the address of the enterprise, and if you have an individual entrepreneur, then at the place of residence. If you are engaged in other services that fall under the UTND list, then you must register with the tax office at the place of business.
Step 4
UTII is paid at the end of the tax period (once a quarter). The money must be transferred no later than the 25th day of the next month, and the tax return must be submitted no later than the 20th day of the month that follows the reporting period.
