The tax return UTII is a reporting tool to the Russian tax inspectorate on the state of business income. Such an instrument has a sample filling, special form, which can be downloaded free of charge, as well as the requirements concerning the procedure for compiling and making the necessary information. Considered declaration UTII for IP to be sure supply all private traders, businessmen, operating on the said tax system.
Considered a tax declaration on UTII should be sent each quarter, which requires regular filling of the document. Hence the need to explore an example, allowing to carry out the procedure. Besides, should pay attention, that there is a new blank form, and on which there is surrender UTII declaration 2018 year.
The legislator specifies a number of requirements, to be observed, when filled declaration UTII entrepreneurs. Refers to those provisions of the following aspects:
- ways to fill. UTII declaration may be filled by hand using a black or blue inks, either by entering information using computers.
- Compliance fields, which offers a form UTII Declaration, namely, rows and cells. This condition is necessary because, that each stitch will correspond exactly established information. Incorrect application of the data will result in rejection of the declaration by the authorized body.
- Pagination. This condition is also necessary. And stamped numbering, since the beginning, i.e. cover sheet, and until the end of the document. How many were filled sections and sheets of paper will not matter.
- Compliance with cells. UTII declaration provides an indication of numbers, letters and signs strictly in cells. Contribute information needed from left to right, without going outside the cell.
- Oboznachenye procherkov. It is important not to leave empty fields in the document. If there is no information to indicate, then just put down the dash.
- Using the rounding system. If you specify the amount, then so penny cut, either ascending (more than fifty cents), or descending (less than fifty cents). Factors should have three decimal places. physical indicators, made to the Declaration, assume only integer values.
- Ban double-sided printing. If the document is supplied in electronic format, and on paper, each page will be printed on new pages.
- Not allowed to make corrections in the declaration. You can not cross out information, use concealer, etc.. The document will be recognized as corrupt.
If these requirements are not met, the declaration is not accepted, and the electronic version of the document simply does not take place in an online system.
It should be understood, that the completion of the declaration on UTII performs under any circumstances. Ie lack of income, the actual implementation of the system of taxation and other situations of activity does not make it impossible to eliminate drafting of such a document. Declaration on zero UTII may be directed, reflecting the absence of profits. Also apply, reflecting the absence of the implementation of business. Only when removed from the account and at the close of SP considered UTII declaration is not output.
Drafting the Declaration
Carried filling UTII Declaration 2018 year by contacting, Firstly, to samples and blanks of this document. There are some legal systems to the Internet, allowing to receive samples and forms for entering data. In this case, you can download the Declaration UTII directly online tax service.
Talking about the rules of filling out the forms, should consider the sample UTII Declaration in detail, SP and other subjects, must pass the IRS such information. Several stages of formation of statements. In drawing up the document should take into account the elements of the Declaration, needed to fill in UTII system.
declaration, component in UTII, It comprises the following parts:
- Title page – This is the first page of the document. Flexible numbering - 001, indicated INN (CPT field should include a dash). You should also pay attention to the fact, kind of account procedure. If it is the first, should be put down in the relevant field zero, if not the first, the corresponding number. Besides, you must specify the code of the tax period. for example, if the declaration is compiled by UTII for the quarter second in a row, It will be used to show 22. The title should also contain the code, reflecting, The PI submit a declaration of place of registration (indicator - 120). Further denoted reorganization or liquidation (if available) and numerals (from 0 to 5) and explains, who signs the document: the taxpayer or representative (codes 1 and 2, respectively).
- Section 1. Firstly, titulniku similarly introduced at the top of the page numbering and INN. Next in line 010 indicated OKTMO, that is the code of the municipal formation, which serves UTII declaration for the year or quarter. In this section, indicated directly that the amount of tax, that is provided and designed by the payer. It is prescribed in a row 020.
- Section 2. This part of the document will determine the tax for each type of activity, if there are performed several. Respectively, each job will determine your code UTII Declaration. A complete list of symbols and can be explored online. This section oboznalsya: INN, OKTMO, coefficient (Federal K1 - 1,798, local K2), address activities in line 020, bases basic profitability (040). UTII online declaration on the site of public services or the IRS automatically gives an explanation for each item.
- Section 3. In the first place designated person sign, pay taxes. Either this employer, deducts personal income tax, or the entrepreneur, with no employees (at 1 or 2, respectively). Also need to calculate the amount of tax, costs, contributions, payments, actually paid for the tax period. in taxes calculations can not reduce it more, than fifty percent. Besides, yield of base used can not be below zero.
It should be remembered, each page shall be signed by any of the payer, or his representative.
Timing and feeding methods
Decide, how to fill in the declaration, you need to solve the issue of an order of delivery to the authorized body, what time limit the time of the procedure. All this is regulated by law and includes the following aspects.
The first important point - to submit a declaration? The document should get to an authorized person, according to the deadline. Respectively, determined several options, available to citizens without restrictions. Treat them as follows:
- Personal appeal to the IRS. Here it is enough to prepare all the documents and handed over to the inspection. It is possible to involve representatives of, but it will require the presentation of a power of attorney, executed in accordance with the requirements of the law.
- Mailed documents. In this situation, copies of the documents served, certified by the signature of the citizen. Important issue is a registered letter with acknowledgment, to be able to determine the time of receipt of securities Revenue Service and read the decision time.
- The use of electronic resources. Here you can use the site Tax Service, which not only offers a complete walkthrough procedures, but sample declaration example filling. A limitation here is the obligatory presence of the electronic signature, for which you want to enter into a corresponding agreement.
If you have to execute a power of attorney, regardless of, what method is used for sending documents, it is necessary to comply with the written form of the document with the signature of the entrepreneur, as well as the seal of IP, if it is.
I should also like to say that, What is the term of delivery of the report provided. Since the declaration related to the payment of tax, then its composition and direction required to implement before. as obligatory payments will be levied. In the case of UTII statements sent IFTS each quarter, that is, once in three months.
Payment of tax must be made within five days after, as the declaration was handed over. The date of cancellation of payments is considered 25 of the month, which follows the tax period. Respectively, not later 20 after closure of the quarter (January, April, July, October) IFTS is to get the employer to issue a package together with the declaration. Otherwise, it may be applied penalties for violation of tax legislation.
The procedure instrument for reporting to the Internal Revenue Service represents scoring several consecutive steps. The first event is considered the correct definition of the state structure, which should make an appeal. Not everyone will accept tax declaration. Be sure to determine what the IRS management, which refers to the place of registration and registration of the individual entrepreneur.
Next, prepared the necessary documents. Viewed version of the declaration does not require a wide range of securities as an annex. It is enough to present a certificate of the fact of setting a person on account of the tax authority (INN) and registration as an individual entrepreneur (OGRN). You may also need a copy of the passport, information on income, and in some cases issued an explanatory note to the declaration on UTII, if it requires the inspection officer.
If all the papers in the hands of the businessman, it is enough to choose a way to send them to the tax office. The main thing to remember about the timing, because the penalties can be imposed for their violation:
- when the owner has paid the correct amount of tax, but time is not aiming for a declaration statements, it may be imposed a fine of 1000 rubles;
- when a citizen fails to pay tax, the penalty will accrue in the form of five per cent of the outstanding amount for each month, independently, full or not, wherein the authorization size can not be less than 1000 rubles and more than thirty percent of the amount of debt.
To decide on the application of penalties are Inspectors Tax Service. When allowed to pay the fine to the court filing, and the use of forced withholding of money.
Separately should say error in the declaration. Since the rules for filling in the document do not allow corrections, We need to understand, that the legislator allows direct correction of the tax service, but this should be done through a separate procedure. It is about drawing up the revised Declaration, which should be sent not later than five days from the date of the error detection.
In this case, the role will not play, who discovered the flaws. If a person unintentionally transmitted false information to the inspector, is applied to it measures the impact will not. If the situation, to establish the facts of deliberate false data, revised declaration will help to avoid punishment.