The unified tax on imputed income (UTII) is a special form of taxation of a number of activities, in which the amount of deductions to the budget is a fixed amount that does not depend on the actual income of an entrepreneur or enterprise by type of activity falling under UTII. The list of these types is determined by the legislation of a particular region. Additional formalities for the transition to UTII are not required.
Instructions
Step 1
Study the legislation of the region in which you operate. Find out whether UTII is applied in your region in general, what types of activities fall under it and whether the one you plan to engage in is included in this list, as well as the tax rates for your type of activity.
Step 2
Check if the type of activity you are interested in is among those available to your company or individual entrepreneur. This can be done using the statistics codes you received from the statistics department of your region after state registration of an individual entrepreneur or company. If so, no additional formalities are needed. If not, add the required OKVED code.
Step 3
Fill out an application for amending the Unified State Register of Legal Entities or EGRIP, if it becomes necessary to add the OKVED code. In the appropriate section, enter the code for the required type of activity. The signature under the application must be certified by a notary.
Step 4
Make changes to the Articles of Association if you have a firm. This requires a decision of the sole founder or the general meeting of founders to amend the Charter in terms of adding a new type of activity and a new version of the Charter taking into account these changes. Pay the state fee for the certification of the original or a copy (depending on the region) of the new version of the Charter. Take all documents to the tax office and in due time receive a copy or original of the Charter, certified by the tax office, and an extract from the Unified State Register of Legal Entities or USRIP, taking into account the changes made.
Step 5
At the end of the quarter in which the actual activity began in the type falling under UTII, pay tax by the 25th day of the first month of the new quarter. If you did not start activities from the first day of the quarter, calculate the required amount to be paid. To do this, it is best to use the help of an accountant or tax consultant, or contact your tax inspector.
