UTII is represented by a simplified taxation regime in which entrepreneurs usually pay only one tax, so there is no need to transfer additional fees to the Federal Tax Service. But at the same time, there is a need to pay property tax on UTII in certain circumstances.
Property tax for firms on UTII
Often, even companies choose UTII for work, as this simplified mode is considered convenient and beneficial for use. But now even he does not exempt from all other fees.
The property tax of the organization on UTII must be paid on the basis of paragraph 4 of Art. 346.26 Tax Code. It indicates that this fee is calculated only for real estate, for which the tax base is determined on the basis of the data available in the inventory.
LLC on UTII property tax is paid under such conditions:
· In the specific region where the organization operates, the results of the cadastral valuation of various objects are approved;
· There is a local law under which it is required to pay tax on these facilities;
· The property at the disposal of the company is included in the list of real estate for which property tax should be paid.
Thus, the accountant of each company must independently determine whether the firm should pay property tax on UTII.
Property tax for individual entrepreneurs at UTII
Even entrepreneurs are now required to pay this type of fee when using simplified modes. IP property tax on UTII is determined using the information about the cadastral value of the property used by the entrepreneur in the work process.
The difference is that IPs are not required to submit a declaration for this collection to the Federal Tax Service. It is the employees of this institution that must independently calculate the size of the payment, after which the FE receives by mail the corresponding notification and receipt.
The main nuances of paying a fee
The property tax on UTII is paid by both individual entrepreneurs and firms, but there are some differences for them.
Only if there are objects that meet the requirements for which it is required to determine the cadastral value.
| Options | Features for IE | Nuances for LLC |
| Property tax rate | Standardly equal to 2%, but may vary by regional authorities | |
| Funds Transfer Period | Quarterly until the 25th day of the month following the end of each quarter, or once a year | |
| Accounting | Not required | Required |
| Deadline for the collection of property | No declaration needed | Each quarter until the 20th day of the month following each quarter, and may also be prepared once a year |
| Reporting | UTII declaration, moreover, it cannot be zero | Declaration on UTII, information on the number of employees, 2-PIT, 4-FSS, 6-PIT, statistics, balance sheet, calculation of insurance premiums |
| Employee reporting | Only if available | |
| Cash discipline | Mandatory for cash handling. Additionally, you need an online ticket office until July 2018. | |
| Personal income tax | No need to calculate and pay | It is necessary to determine and list in the Federal Tax Service |
| The need to pay property tax | Only if there are objects that meet the requirements for which it is required to determine the cadastral value | |
| Termination of this mode | 4-UTII | 3-UTII |
Both individual entrepreneurs and companies for the application of UTII must take into account the requirements, so no more than 100 people should work in the company. Also, you need to work only in the relevant areas of business, which are allowed to use simplified modes.
The tax base
Firms and individual entrepreneurs at UTII pay property tax, and the tax base in this case is represented by the cadastral price of a particular object. There are some differences:
1. LLC. This fee is only charged on objects for which there is a correctly calculated cadastral value in the cadastre.
2. SP. For such a fee, an entrepreneur acts as a standard individual, therefore, funds are paid in a standard way. Only objects that have a cadastral price are subject to this tax, and they must also be used by the entrepreneur to make a profit.
Individual entrepreneurs do not have to independently calculate the optimal amount of the fee, since the FTS employees do this for them, after which a letter with a receipt is sent to the address of the taxpayer.
What is the rate set?
At UTII and STS, property tax must be paid by all firms and individual entrepreneurs under certain conditions. In this case, the tax rate may not exceed 2%. It is influenced by various factors:
· The method by which the tax base is determined;
· Laws adopted at the local level regarding marginal rates;
· The category to which a particular taxpayer belongs;
· Features of the object by which the amount of tax is determined.
Entrepreneurs usually do not have any difficulties, since they are involved in the calculation of the Federal Tax Service, but LLC accountants should have a good understanding of these features.
Calculation Rules
Only firms must independently calculate this fee, but entrepreneurs can also use the formula to make sure that the employees of the Federal Tax Service have correctly performed the calculation.
To determine the size of the payment, the formula is used: tax base * rate.
If you want to calculate the advance payment, then you need to multiply the resulting value by 25%.
Often, an entrepreneur or LLC uses only part of the property for which the cadastral value is calculated. In this case, to determine the size of the payment, it is required to calculate the cadastral price, not for the entire object, but for a specific part. The obtained value is used further in the formula for calculation.
When is a reduced rate used?
Property tax on UTII may not be paid when using a reduced rate of 0%. It is available only to tenants of various real estate and is used if there is capital investment in these objects. The list of this property is closed to outsiders.
Owners of facilities that are an inalienable part of the railway or the main pipeline can also use this rate. This rate is fixed by the regional authorities.
If an object is created or acquired by companies or individual entrepreneurs operating in special economic zones through the implementation of various investment projects, then preferential terms are also used when paying property tax.
In case of alienation of an object, it is necessary to calculate the fee regarding the number of months during which it was actually used in entrepreneurial activity.
What objects need to be paid for?
Property tax is charged in respect of various real estate objects subject to the conditions:
· The property is owned or used on the basis of economic management by companies or entrepreneurs;
· For firms, this object should be listed as an operating system;
· For private entrepreneurs it is important that real estate is used for profit.
Often it becomes a surprise to an individual entrepreneur to receive a tax payment receipt, so you should make sure that the tax administration is correctly determined by the employees of the Federal Tax Service.
Regional features
Owners of various real estate, represented by companies or entrepreneurs, transfer the fee to the department of the Federal Tax Service, located at the location of existing facilities. This is especially true if the company itself is registered in another city.
Other features of different regions include:
· All the rules for calculating and transferring the fee should be determined by the authorities within the framework of the requirements established by federal state bodies;
· Regions can use K2 correction factors, and their size should be in the range from 0.005 to 1;
· The rate is applied by local authorities, and for this the provisions of Art. 380 NK;
· Tax may be paid in advance or once per year.
According to UTII, exemption from property tax is allowed only in case of loss or sale of an object. If an individual entrepreneur can prove that he has stopped using specific real estate for profit, then employees of the Federal Tax Service also cease to calculate the size of this fee for him. But this fact must be confirmed by official papers.
When is the reporting?
The UTII property tax return is submitted only by companies, and individual entrepreneurs are exempted from this obligation.
Reporting is transmitted until March 30 of next year, but if advance payments are made, then a declaration is formed on a quarterly basis, after which it is submitted to the Federal Tax Service.
Tax Calculation Example
Making the calculation is easy enough. For example, there is a large shopping center, the size of which is 5500 m2. In it, the IP uses a retail space of 80 square meters. m. The cadastral price of the whole complex is 920 million rubles.
Initially, it is necessary to determine the cadastral price of the premises used by the IP for profit: 920,000,000 / 5500 * 80 = 13,381,818 rubles. Further, you can calculate the tax for the year if the standard rate is 2%: 13 381 818 * 2% = 267 636 rubles.
If it is planned to make advance payments, then their size per quarter will be equal to: 267,636 / 4 = 66,909 rubles.
Tax Mistakes
Many firms and entrepreneurs make quite the same mistakes when calculating and paying this fee. These include:
· The features of each region are not taken into account, therefore, the standard rate is applied by enterprises, but often the real rate is below 2%;
· The payment is calculated for the land on which the commercial object located necessary for the company’s operation is located, but the tax is not levied on natural objects to which the land belongs;
· A fee is not paid from the office represented by the part of the building, although it is necessary to calculate the cadastral price of this building, after which the value obtained is used to determine the tax.
Thus, all firms or entrepreneurs who have chosen to work the simplified regime presented by UTII must pay property tax. Its size depends on the cadastral price of the object, as well as on some other factors. It is paid only subject to certain conditions, and must certainly be used by entrepreneurs to make a profit.
