Based on the current legislation, commercial organizations and individual enterprises applying a single tax on imputed tax are obliged to submit annual tax reports on their activities. For this, a tax declaration form is used, approved by Order No. 137n of the Ministry of Finance of the Russian Federation of 08.12.2008.
It is necessary
Declaration on UTII
Instructions
Step 1
Indicate on the title page the TIN and KPP codes assigned to the company by the tax service to which the declaration is submitted, and noted in the Certificate of Registration. Note the revision number. When reporting, for the first time, the value "0" is set. If the declaration is submitted for clarification, then a value is set that reflects the number of the correction. Enter the code of the tax period, tax authority, type of place of submission of the declaration.
Step 2
Indicate the reporting year for which the reporting is completed. Mark the full name of the company, according to the constituent documents, address and contact phone numbers. Fill out the section with the number of pages, sheets and copies of supporting documents presented in the declaration. Confirm the completeness of the information and the accuracy of the filled in data with the signature of the head and the chief accountant of the enterprise, certify with the seal.
Step 3
Enter the data in section 2 to determine the amount of UTII for certain types of activities. In line 010, the code of the type of business activity carried out by the taxpayer is indicated, the full address of which is indicated in line 020.
Step 4
Indicate the basic profitability of the enterprise in line 040, and in lines 050 - 070, the values of the physical indicator are filled in that correspond to the activities carried out. The deflator coefficient is indicated in line 080, and the adjustment coefficient - in line 090. In line 100, the tax base for imputed income for the reporting period is calculated. In line 110, the value of the amount of the calculated UTII is given, which is calculated as the product of line 100 by the rate 15/100.
Step 5
Fill out section 3, which calculates the amount of UTII for the tax period. Indicate on line 010 the tax base calculated for all OKATO codes and determined as the sum of all lines 100 of section 2. Line 020 contains the sums of all lines 110 of section 2. Reflect insurance premiums and benefits for imputed incapacity for work in line 030 and 040, respectively, and in on line 050, count their sum.
Step 6
Calculate the total amount of UTII for certain types of activities, which is payable to the budget. Reflect the calculation results in section 1 of the declaration. In line 010, mark the code of the budget classification of the Russian Federation, and in line 020 - the code of the administrative-territorial entity. To calculate the amount of UTII, divide the sum of lines 100 of all sections 2 by the OKATO code indicator of line 010 of section 3, and then multiply the value by the indicator of line 060 of section 3. Write the result in line 030 of section 1.
