Legal entities that are payers of the single tax on imputed income must fill out a declaration form for this tax and submit a completed declaration with the necessary package of documents to the tax office at the place of registration of the company as a payer under this tax system for each quarter.
It is necessary
- - the UTII declaration form;
- - normative legal acts on the coefficients K1 and K2 by type of activity;
- - Tax Code of the Russian Federation;
- - documents of the enterprise;
- - a pen;
- - calculator;
- - data on insurance premiums.
Instructions
Step 1
In the form of the declaration for the unified tax on imputed income, enter on each sheet the taxpayer identification number and the code of the reason for registration. On the first page of the declaration, indicate the tax period code that corresponds to the quarter of the reporting year for which this document is filled out. Write the tax authority code that corresponds to the tax office code of the place where your business is registered as a taxpayer of imputed income tax.
Step 2
Enter the full name of the organization in accordance with the constituent documents or the last name, first name, patronymic of an individual in accordance with an identity document, if the legal form of the enterprise is an individual entrepreneur. Indicate the type of activity in accordance with the All-Russian Classifier of Types of Economic Activity. In this paragraph, you should write the type of activity that you indicated in the application when registering as a payer of imputed income tax.
Step 3
On the third page of the declaration, indicate the address of the place of implementation of the type of activity (postal code, region, city, town, street name, house, building, office number). Indicate the value of the physical indicator for each month of the tax period - a quarter. To calculate the basic return, take the amount of the basic return that is specified in the Tax Code specifically for the type of activity that you carry out, and calculate it per unit of physical indicator.
Step 4
Enter the coefficient K1, the value of which adjusts the notional income for the percentage of inflation, and the coefficient K2 should be written using the regulatory legal act for certain types of activities that are influenced by various factors (seasonality, operating hours, etc.)
Step 5
Multiply the basic profitability per unit of physical indicator by the coefficients K1 and K2 and by the sum of the values of the physical indicator for three months. Thus, you will calculate the tax base, which should be multiplied by 15 percent and get the amount of tax on imputed income.
Step 6
Enter the amount of insurance contributions for compulsory pension, medical, social insurance on the fourth sheet of the declaration. Paid or payable these contributions reduce the amount of the calculated tax on imputed income, but not more than fifty percent.
Step 7
Fill in the second page of the declaration by entering the amount of imputed income tax payable to the state budget, confirm the accuracy and completeness of the information by signature and date.
