Imputed tax is calculated on the basis of physical indicators related to the type of activity of the enterprise. Depending on their size, the amount of tax may also change. Thus, in order to reduce its size, it is necessary to vary these parameters.
Instructions
Step 1
Reduce the amount of imputed tax by the amount of mandatory pension insurance premiums that were paid during the reporting period in accordance with the legislation of the Russian Federation. This possibility of reducing the tax is regulated by clause 2 of article 346.32 of the Tax Code of the Russian Federation. After the payment of insurance premiums has been made, it is necessary to submit an updated declaration to the tax office. In this case, the resulting difference is offset against future payments or reimbursed to the company.
Step 2
Write a written request to the tax inspector with a request to clarify the issue of reducing UTII for your case. According to the law, you will receive a response with detailed explanations within the specified time frame. As a rule, it contains a list of articles of the Tax Code of the Russian Federation, with which you can operate when calculating the imputed tax and thereby legally reduce its amount. It is recommended that you follow the instructions received carefully to avoid penalties or tax liability.
Step 3
Vary the physical performance of the enterprise. When calculating the imputed tax, such quantities as the number of trading places, employees, vehicles and other parameters are taken into account. In this case, the calculation involves the value that was formed at the end of the month. Thus, at the end of the month it is possible to get rid of some of the physical indicators that are taken back at the beginning of the next month.
Step 4
Be careful when using the latter method to reduce the imputed tax. If you use it systematically, the tax office may pay attention to this fact. As a result, an on-site check may be sent to you, or you will lose the right to use the special tax regime.
