The amount of the unified tax on imputed income is calculated depending on the physical indicators that characterize the type of activity of the organization, which can change in the course of the work of the company and thus be reflected in the amount of the tax. There are several ways to legally reduce the payment for UTII.
Instructions
Step 1
Check out paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation, which states that the amount of UTII can be reduced by the amount of insurance premiums for compulsory pension insurance paid in accordance with the legislation of the Russian Federation in the same reporting period. In this case, it is necessary to submit an updated tax return indicating the self-calculated amount of UTII after making payment for insurance pension contributions, and the resulting difference must be offset against future payments or write an application for reimbursement.
Step 2
Send requests to the tax office on the issue of interest about reducing UTII in your case. When receiving a response, act clearly according to the official clarification. This will allow you to avoid tax liability or a fine, since the guilt of the head of the company in this case cannot be proven. Unfortunately, most often tax inspectors do not go into a detailed explanation, but only refer to certain articles of the Tax Code of the Russian Federation.
Step 3
Vary the average and constant values of the enterprise. In the course of calculating UTII, the number of employees, vehicles, trading places and other physical indicators employed at the enterprise in this reporting month is taken into account. In this case, it is the value formed at the end of the month that is taken into account. For example, if for 1 number the company used 20 cars, and for 30 the number of their number decreased to 3, then the tax will be paid precisely on the remaining three vehicles. The Tax Code of the Russian Federation does not prohibit the disposal of some of the physical indicators. In this regard, you can reduce the payment of UTII. It is not worth resorting to this method all the time, as it can attract the attention of the inspection authorities to you.
Step 4
Follow the data that you specify in the UTII declaration. If the tax authority pays attention to a systematic decrease in indicators for calculating UTII, then it may decide that the organization does not comply with the requirements of such a special tax regime. As a result, a decision will be made to transfer to a general tax regime.
