In the event of an actual absence of activity during the tax period, the payer of UTII has three potential opportunities: to submit a “zero” declaration for UTII, to submit a full-fledged “non-zero” declaration, or not to file one at all. The regulatory authorities hold three different points of view on this problem, and for each point of view there are official documents defending it. The ordinary taxpayer gets caught like chickens in the snatch.
It is necessary
declaration form for UTII
Instructions
Step 1
The Federal Tax Service of the Russian Federation is of the opinion that taxpayers have the right to submit a “zero” return with dashes in those columns where profitability indicators should be indicated, if the taxpayer can prove the fact of absence of activity. For example, documents confirming repairs, a court decision to suspend activities, an entrepreneur's disability, etc. - the list of situations is open. However, the very possibility of submitting a zero return is questionable, since it is not provided for in the Tax Code in any way.
Step 2
The Ministry of Finance, relying on the provisions of the Tax Code, rejects the possibility of filing a zero declaration, arguing that the very concept of imputed income provides for potential income, and not actual income, and if the taxpayer is registered as a UTII payer, and he did not have income, then this is exclusively him, the taxpayer, problems, and he is obliged to pay the tax in full, based on the basic profitability, physical characteristics of the proposed activity and other parameters on which the value of UTII is based.
Step 3
Finally, the courts, not being financial authorities, sometimes take the most advantageous position for the payer, namely, that in the absence of actual activity during the tax period, the taxpayer is not obliged to file a declaration at all, since it does not actually fall under the definition of a UTII payer. Such, according to the Tax Code, is a person who carries out the relevant entrepreneurial activity, and since he did not carry it out, then he is not obliged to submit a declaration. Needless to say, this particular point of view is the most controversial and fraught with trouble or at least legal proceedings.
Step 4
Thus, the most secure position for you will be the position of the Ministry of Finance, although it is the most disadvantageous. However, it is the Ministry of Finance that is the highest in status of the mentioned controlling bodies, its opinion is the most indisputable, and if a non-zero declaration is submitted, no one will pick on you. If the interruption in your activities is short, put up with expenses, file a declaration in the general manner and sleep well.
Step 5
If the break in your activity is long enough, take the trouble to deregister in advance as a payer of UTII. In this case, you naturally will not be required to file a declaration and pay tax.
