According to Russian legislation, all enterprises and individual entrepreneurs are required to report to the tax authorities on the amount of their income. There are various types of taxation, but the most convenient and popular among entrepreneurs is the unified imputed income tax (UTII), which covers the largest number of categories of entrepreneurial activity.
Rules for submitting the UTII declaration
According to the established rules, it is necessary to submit the UTII declaration to the tax office on a quarterly basis, as well as to pay advance payments to the budget in accordance with the calculations presented in this document. You can draw up and submit a UTII declaration on the official website of the Inspectorate of the Federal Tax Service, for this you will need to certify the document with a personal electronic signature.
In addition, there are numerous agencies offering their services in tax reporting. In this case, it is necessary to issue a power of attorney officially certified by a notary. The submission of declarations is provided only in electronic form, it is impossible to fill it in manually and personally bring it to the tax office. However, filling out the declaration will not be particularly difficult if the entrepreneur decides to do it on his own. Various online services can come to the rescue, clearly demonstrating how to fill out sections of the document.
How to fill out a declaration
The form of the document provides for filling out the title page and three sections:
In the title page, in the appropriate fields, you must indicate the standard information about the entrepreneur: full name; TIN; ORGN; contact number; tax authority number; OKATO code; reporting period.
- Part 1 - the amount of UTII payable to the budget;
- Part 2 - intended for calculating this amount;
- Part 3 - calculating the amount of UTII for the tax period.
How to calculate the amount of imputed income tax?
It should be remembered that according to the Order of the Federal Tax Service of the Russian Federation No. MM-7-3 / 13 of 23.02.2012. filing of zero UTII tax returns is not allowed. To calculate the amount of UTII yourself, you need to know the basic profitability of your activities. Article 346.29 of the Tax Code of the Russian Federation can help in this, where in the corresponding table you need to find the correspondence of this indicator to your type of activity.
The next stage of the calculation - you will need to multiply the value of the basic profitability by a physical indicator (q-ty m2,; hp, etc.), deflator coefficient K1. Its value is approved annually by the Ministry of Economic Development of the Russian Federation, you can clarify this indicator on the official website of the department.
In addition to K1, the local self-government bodies introduce a correction factor K2. The mechanism for its development is described in the corresponding article of the Tax Code of the Russian Federation, it is designed to reflect the real factors affecting the amount of income of an entrepreneur paying UTII.
Thus, the calculation of the amount of UTII is made according to the formula: DB * physical. indicator * K1 * K2.
The timely paid insurance contributions to the Pension Fund can reduce the amount of UTII to be paid to the budget: if an entrepreneur pays them in good faith on a quarterly basis, these amounts are offset, allowing you to significantly save on paying UTII.
When the IFTS employee accepts the document for processing, the program will generate a protocol for receiving data, which can be printed and attached to your paper reports. For an inaccurately filled UTII declaration, data correction is provided, but this opportunity will appear only after the tax inspection employee checks it, detects a discrepancy and sends a corresponding notification to the individual entrepreneur.
