The norms of the current legislation establish a certain procedure for filling out and submitting the tax balance for commercial organizations and individual entrepreneurs working on a single tax on imputed income. To submit these reports, a declaration for UTII is used, the form of which is approved by order of the Ministry of Finance of the Russian Federation No. 137n of December 8, 2009.
Instructions
Step 1
Submit to the tax authority the balance sheet for UTII at the place of registration of the taxpayer in paper form or in electronic form. Attach to the declaration a package of documents established by the Tax Code of the Russian Federation. The balance is considered completed and credited to the tax authority on the day it was submitted to the tax inspector, on the day it was sent by mail with a list of investments, or on the day the balance was sent through the appropriate telecommunication channels.
Step 2
Avoid correcting errors with corrective means. Binding of sheets should not lead to damage to the paper carrier. Specify only one value in each field of the declaration. The pagination is end-to-end. Use blue, black, or purple ink for manual balance filling. Fill in the text with capital block letters. If there is no data to fill in, put a dash in a certain field. If using a printed or electronic form, fill in the balance in Courier New, 16 - 18 point size.
Step 3
Complete the balance sheet cover sheet. Indicate the full name of the organization, TIN code and KPP corresponding to the constituent documents and the certificate of registration. Enter the number of the adjustment, the code of the tax period, the reporting year, the code of the tax authority, the code of the type of place of presentation of the balance sheet for UTII, the code of the type of economic activity. Enter the taxpayer's contact phone number. Note the total number of pages of the declaration and the number of supporting documents attached to the balance sheet.
Step 4
Indicate in line 010 of the first section of the balance sheet the code of the budget classification of the Russian Federation, and in line 020 - the code of the administrative-territorial entity. In line 030, the amount of the unified tax on imputed income to be credited to the budget is entered.
Step 5
Mark the data in the second section of the balance sheet separately for all types of activities carried out by the enterprise or individual entrepreneur. In line 010, the code of the type of activity is marked, in line 020 the full address is filled in at which this activity is carried out, and in line 030 - the code of the administrative-territorial entity.
Step 6
Further, in the corresponding lines, fill in the basic profitability, the value of the physical indicator, the value of the deflator coefficient, the correcting coefficient, the value of the imputed income. In line 110, the amount of the unified imputed income tax to be calculated in the given tax period is summed up.
Step 7
Provide in the third section the procedure for calculating the amount of UTII. Assure the accuracy of the entered data for each section with the signature of the head of the enterprise and the chief accountant, put the seal of the organization.
