Imputation or unified tax on imputed income is a system of taxation for certain types of entrepreneurial activity. This system determines taxable income not according to actual profit, but according to imputed income, which is calculated according to a specific formula established by officials. The result is a certain amount that changes only when some performance indicators change.
Instructions
Step 1
Calculate the amount of the unified imputed income tax that is payable for the reporting tax period. The determination procedure is established by article 346.29 "Object of taxation and tax base" of the Tax Code of the Russian Federation. To calculate, you will need to determine the base return and the K1 and K2 correction factors for each month of the quarter. Then multiply these values by the 15% imputed income rate. Sum up the monthly tax to determine the amount of UTII for the reporting quarter.
Step 2
Fill out the UTII declaration, which is submitted to the tax office no later than the 20th day of the next month after the tax period. In case of imputation, the tax period is considered to be a quarter.
Step 3
Pay the unified tax on the imputed income of the enterprise no later than the 25th day of the next month after the tax period. The imputation tax is paid in cash at the bank or by transfer from the current account. To do this, you will need the details of the tax service, in which you reported on the declaration.
Step 4
If you are going to pay in cash, take it from the bank or download on the Internet a special receipt for payments to the budget. Fill in all the lines of the receipt, certify it with the signature of the manager and the seal of the company. Make the payment at the bank's cash desk. If payment is made through a current account, then simply inform the bank officer of the details and purpose of the payment.
Step 5
In case of imputation, pay separately to the budget the contribution for compulsory pension insurance, the contribution for maternity and temporary disability, the contribution for health insurance and the contribution for insurance against industrial diseases and accidents.
Step 6
Also calculate and pay personal income tax withheld from the wages of employees of the enterprise. Payment is made by analogy with UTII, indicating the relevant details, which can be found when submitting reports to the Pension Fund, the Tax Service and the Social Insurance Fund.
