The advantage of UTII is that the list of documents that must be kept by an entrepreneur, as well as tax reporting, are minimal. This is due to the fact that the taxable base is not related to the proceeds received.
Instructions
Step 1
Individual entrepreneurs who are on UTII are not required to keep accounting records. At the same time, the Tax Code provides for keeping records of individual entrepreneurs, but in what form it is not specified. In particular, there is no special income and expense book for payers of UTII. For the tax authorities, it is also not of particular interest, since neither the amount of income, nor the amount of expenses on the amount of taxes payable does not affect. Despite the fact that individual entrepreneurs are not required to keep records, they can do this for personal purposes in order to track the dynamics of revenue receipts.
Step 2
SP np UTII are obliged to keep records of physical indicators for which the tax base is calculated. They vary depending on the type of activity. For example, for personal services, the number of employees acts as a physical indicator. Such entrepreneurs need to keep track of the number of employees and the timesheet. For retail, the tax base depends on the retail space. Therefore, the individual entrepreneur must have a lease agreement, which contains information about the area of the premises or documents that confirm the ownership of it.
Step 3
According to the 2012 innovation, individual entrepreneurs are required to comply with cash discipline. This means that they must issue receipts and debit orders for all cash transactions, as well as keep records of sales receipts. But since all the proceeds of an individual entrepreneur refer to his personal funds, entrepreneurs are provided with some concessions in comparison with an LLC. So, they can set a zero limit on the balance of cash and not hand over receipts in excess of it to the cashier, individual entrepreneurs may not keep all the cash at the cash desk and not capitalize the incoming money. If there is a cash register, an individual entrepreneur must keep a book of a cashier-operator.
Step 4
An individual entrepreneur on UTII can reduce the amount of imputed taxes on paid insurance premiums for himself or for employees. Therefore, he needs to keep receipts for the payment of these salary taxes or be able to provide an extract from his bank account.
Step 5
If an individual entrepreneur is an employer, then he must have a full range of documentation related to hiring hired employees. The list of personnel documentation includes labor regulations; job descriptions; staffing table; job orders; registration of work books; provisions on remuneration and personal data; vacation schedule, etc.
