Taxpayers, in particular individual entrepreneurs who have chosen the type of activity taxed by UTII, are required to report to the tax authority every quarter. For this, a special declaration is filled out. The form of this document has been developed and approved by order of the Ministry of Finance of the Russian Federation No. 137n.
It is necessary
- - declaration form for UTII;
- - Tax Code of the Russian Federation;
- - acts of local government;
- - company documents;
- - calculator.
Instructions
Step 1
Imputed income is recognized as a fixed amount, the amount of which is established by tax authorities and acts of local government. When registering an individual entrepreneur, be sure to indicate the type of activity that you plan to engage in. So, you can choose the taxation regime. Please note that if the type of economic activity is included in the list prescribed in article 346.26 of the Tax Code of the Russian Federation, you will not be able to choose a system, since the services will automatically transfer you to taxation of UTII.
Step 2
In the UTII declaration form, write your TIN on each page. If your company is registered as an LLC, also enter the KPP. Indicate the code of the tax period, that is, the quarter for which you are reporting, also the code of the service at the location of the company.
Step 3
Completely write the name of the company or personal data of the person who is registered as an individual entrepreneur. Indicate the code of the type of economic activity. If you are engaged in several foreign economic activities, respectively, the declaration should be submitted for each of them separately.
Step 4
Fill in section 2 of the UTII declaration. Enter in it the address of the location of the enterprise or the address of registration of the individual entrepreneur. Calculate the value of the physical indicator for each month of the quarter for which you fill out the declaration. The physical indicator depends on the number of personnel, the area of the room, etc.
Step 5
Take the basic rate of return from the regulations. Then find its ratio to the average of the physical indicator. Multiply the obtained result by the correction factors K1 and K2. They are fixed, take K1 from tax legislation, K2 from acts of the regional government.
Step 6
The UTII rate is 15%. Multiply the result obtained by the steps above by them. Enter the calculated tax amount on line 110.
Step 7
In the third section of the declaration, indicate the amount of insurance premiums paid to the budget, the amount of disability benefits issued to employees on sick leave. The amount of tax is reduced by these values. Accordingly, subtract them from the calculated UTII. Write the result on line 060. In the first section, write the calculated tax amounts for each type of activity, if your company has several of them.
