Preferential tax system UTII enables entrepreneurs to simplify accounting, but not completely exempt from the reporting documentation. To date, reporting on IP UTII determined by the presence of hired employees of the entrepreneur.
Features of use UTII
Entrepreneurial activity is regulated by the Tax Code, so the IP is registered in the tax office and own lists all the mandatory payments. So as a businessman is the subject of small business, he has the opportunity to choose the most suitable system of taxation.
One possible option - UTII. Its feature is depending on the area of activity, and not a business entity. It can calculate on the basis of the provisions of the local legislation. Rules established by the Tax Code.
When UTII accepted for the calculation of fixed income. Based on this amount,, determined by the imputed income and the amount to be paid. This figure shows, how much, According to the legislation, PI can earn for 30 days. Each area of activity has its own specific estimated profit. Before IP legislation must not only maintain internal accounting business, but also to fill in the necessary reports and pay individual taxes.
Today, there is a list of documentary reporting, which necessarily transmit budget enterprises and the Federal Tax Service. The main component of the, determined on a monthly basis, – estimated return. This indicator sets not the consumer, that is, it is not the real income of the company / a private firm. It determines the amount of tax office, applying rules of law.
Special procedure for calculation of presumptive tax dictates the necessary elements for taxation. When choosing UTII SP do not pay tax on Social Security, property, income tax (except in certain cases), NDS. Feature also acts as a lack of accountability on the IP UTII, FNS is fed into taxes, which are exempt from.
SP is the payer of the following taxes:
- taxes on land;
- state fees;
- taxes on transport;
- different excise.
Taxation of UTII
SP have the right not to pay taxes:
- at a profit;
- NDS (does not charge a fee to customers, and pay the VAT levied by suppliers, and pay customs).
Entrepreneurs are not exempt from social security contributions from employers. Contributions are reimbursed by decreasing the tax no more 50%.
Pay this tax is necessary in order, whose sphere of activity falls within the scope of the tax regime in the territory of, where she introduced. Tax is required for all, who fall under its scope.
The legislation prescribes the scope of activity of subjects, relating to the tax regime. Possible areas of application are listed in the Internal Revenue Code:
- repair shops, hairdressing.
- Veterinary services.
- Car Wash, repairs.
- Sales at stores and the pavilion, not exceeding 150 m2 (kiosks).
- Restaurant services with the serving area of no more than 150 m.
- Transport services with a fleet, not exceeding 20 cars.
- Types of advertising services.
- premises for rent.
- Hotels, hostels.
- Domestic services.
Calculation of taxes on UTII
IP reporting to UTII in 2018 shall quarterly, to 25 of the following month. If you know the simple formula, possible to calculate the amount of free, tax component. Adjustments and changes will make municipal authorities.
UTII amount is easily determined by multiplication of the three indicators:
- Indicators K1 and K2. Calculate the local authorities.
- Figure No3 defined business direction, some nuances. In each area they own, whether it be the number of units of transport or shopping area facilities. This rate is determined individually.
All figures are summed, and on the final amount shall be calculated 15%. This is a tax.
Recent changes 2018 , the index touched K1 (benchmark return). he increased, for the first time 3 of the year, is now 1,868 (more recently, it was equal to 1,798).
Another of the changes this year – form for reporting UTII SP. He changed due to the new requirements of work with online - cash registers. This feature takes into account the introduction in the form introduced new lines.
Business owners not only pay UTII. Insurance payment for himself – fixed value, mandatory payable.
Reporting on IP UTII with employees should reflect the payment of personal income tax on staff salaries. It is necessary to make transfers in the FSS, FIU and FFOMS.
When the businessman has hired employees, he is obliged to hand over the data in the FS and the FSS. You must provide information about all the hired workers. Annually, to 20 January, SP with salaried employees pass reports on the average number of.
IP reporting to UTII determined including on the basis of information, representing a trade secret. Please provide FTS accounting books is illegal. Businessman on UTII allowed to maintain its records in a simplified form.
There can be no documented information parishes / expenses, but it is wise to keep the overhead, documents on the goods. This not only contributes to the internal control and management, but if necessary the primary documents can be presented during inspections.
How to register on the SP UTII
If you want to apply the IP system UTII, choose one of the activities, relating to that tax regime.
After this SP gets registered with the IRS. The procedure is performed at the place of location of the business or sole proprietorship. If you plan on doing business in several sectors, necessary to design each.
when freezing, at the close of the company should contact the Federal Tax Service. Need to write a statement of withdrawal from registration as a payer UTII.
Each quarter, SP report no later than 25 number. Before maturity necessary to hand over a declaration on UTII, pay the fee, report to the FSS (if there are hired staff). During the time of payment are also provided reports on other mandatory payments (land, transport tax and other).
What kind of reporting on IP leases UTII? Reporting on IP UTII set depending on the form of organization of the company. For example, Ltd. provides a lot more reporting documentation, than SP.
The procedure for submitting reports on UTII
Filing IP UTII involves the preparation of the following documents:
- Declaration on ENVD. Required to take Ltd and SP. In the declaration, calculated the amount of tax, to pay. The calculation is performed according to the formula. Real income is not specified.
- The table with the number of employees, which shall include all employees in the past year (arrived and sacked). Lease Ltd. and SP. In the absence throughout the year hired staff, shall report zero. This information is provided in the FTS.
- IP Accounting Statements UTII is not required for IP. Lead and take it only obliged Ltd..
- Data on income workers. Information about all cash amounts, which accrued to employees during the year, and personal income tax paid on that income.
- Other taxes - use of water, land objects, transport. UTII taxpayer has no concessions and exemptions from payment of fees.
- Payroll for the whole company, for each employee. IP provide information on the transfers PF and FFOMS.
Who is obliged to submit reports
Provide reports necessary for all enterprises and individual entrepreneurs. Basis for submitting reports on IP UTII, a written statement, with the approval of the Federal Tax Service. the important thing, UTII that is not applicable to a particular company or individual entrepreneurs, but only to certain areas of activity.
List areas, which is admissible payment UTII, It is different in each city, County. When the entrepreneur in several areas, of which there are not related to this theme, prepared separate statements. This fact makes maintain records, be separate documentation for each area. first up, prepare statements for a single tax on imputed income - UTII system, followed by another selected tax system.
There are some special requirements:
- If the mismatch condition, reflected in the law, use of unacceptably UTII (eg, in excess of the area or the number of employees).
- If the information on the activities do not change, amount to be paid simply duplicated. The tax is calculated once and thereafter the same amount is paid on the basis of the received data.
It is important to keep track of changes in the law regarding the performance and rate changes.
When paying UTII there are exceptions. Taxpayers can not become:
- pawn shops;
- company for the production of furniture;
- during the construction of individual houses;
- person paying the agricultural tax;
- owners of Internet - shops;
- body - shops.
If the SP decided to switch to a different tax regime, enough to stop engaging in that activity, which collected the tax. Or perhaps restructure business, that it did not meet the criteria of the tax regime.
for entrepreneurs, not received in the reporting period income, has its own characteristics. When the company stopped work at any time and there is no zero income statements UTII IP is invalid. The Federal Tax Service does not pass such a declaration. The company did not work, respectively, right to use the company loses UTII.
This type of tax is not dependent on profits, paying it is necessary in any situation. Wiser to use a different system of taxation. Sometimes delivery of the zero declaration adopted. This is possible, if SP furnishes proof, that stopping the enterprise has good reasons: treatment, disease, the court's decision, repairs, destruction of property by fire, equipment theft. All these facts should be documented.
Where are reporting documents
SP UTII statements without employees transmits only the tax.
In the presence of personnel – PF and FSS.
Checklist for Completion:
- The Federal Tax Service (the tax office). Tax reporting UTII SP is to provide: declaration; income certificate; the number of employees report.
- In the RF Pension Fund (for IP HR) – personal information about employees.
- FSS (do not hand over IP, operating without hired staff).
Terms of delivery of the reporting
IP reporting periods for quarterly UTII:
- 20 April – statements for the first quarter.
- 20 July – statements for 1 half-year.
- 20 October – Reporting in the past 9 months.
SP on UTII statements for the year available to 20 January. Last date extended, if falls on a weekend or holiday.
Compliance with deadlines - it is very important to avoid penalties. However, paying a fine, still have to submit reports.
The tax must be paid on a quarterly basis to 25 number. Upon detection of an entrepreneur can make an adjustment error.
Reporting fill without corrections, neatly, correcting undesirable.
Filing electronically reporting
Letting reporting documents is carried by the payer in person or electronically, through the Internet. Tax payer instead of himself can charge delivery reporting trustee.
All documents, it is desirable to provide for the need to 2 formats:
- printed on paper;
- digital version (all documentation is copied to the flash – memory card or ROM, etc.).