Subject to the conditions established by law, enterprises applying the simplified taxation system can switch to paying UTII. Imputed tax can significantly reduce tax costs and facilitate the calculation process. However, not all types of activity may be eligible for such a benefit.
Instructions
Step 1
Check if your business is eligible to transfer to the payment of the imputed tax. The transition requirements are established in Article 346.26 of the Tax Code of the Russian Federation. Check out the data of the municipality on the UTII taxation system. Determine if your firm's business is eligible for this tax. Also, enterprises that are going to simultaneously engage in activities that are subject to imputed tax can go to pay UTII. If this condition is met, and the enterprise does not work within the framework of a simple partnership agreement, then you can safely begin the procedure for switching to imputation.
Step 2
Register with the tax authorities in each region where the company carries out activities subject to UTII. This requirement is described in clause 2 of article 346.28 of the Tax Code of the Russian Federation. Submit within five days to the territorial office of the tax inspectorate an application in the form No. 9-UTII-1.
Step 3
It is also necessary to provide a copy of the certificate of registration and state registration of a legal entity. Individual entrepreneurs are required to make a certified copy of an identity document.
Step 4
Calculate the imputed tax based on the actual time of business. At the same time, according to Article 346.24 of the Tax Code of the Russian Federation, an enterprise is exempted from maintaining the Book of Records of Income and Expenses. According to clause 10 of article 346.269 of the Tax Code of the Russian Federation, it is necessary to pay UTII starting from the next month after the date of registration.
Step 5
Include all advances that the company received before the transition to UTII in the tax base for calculating the single tax of the simplified tax system. This rule is regulated by clause 1 of clause 1 of article 251 of the Tax Code of the Russian Federation and comes out of the fact that simplifiers use the cash method for determining income. This condition also includes goods that were shipped after the adoption of UTII.
