Many legal entities and individuals who have started to engage in entrepreneurial activity are concerned about the question: what is the single tax on imputed income, and whether they can use it. To get an answer, you should familiarize yourself with this concept and its features.
The concept
A single tax on imputed income is one of the tax regimes that can be used by organizations and entrepreneurs engaged in certain types of activities.
The size of the acquired income on UTII does not matter. It is calculated on the basis of the estimated amount of income established by government bodies. Like other special regimes, a single imputed income tax replaces the payment of several basic taxes. These include personal income tax for individual entrepreneurs, tax on property, profit, and also VAT.
Types of activities covered by UTII
Each local authority or municipality has the right to independently decide on the inclusion of specific activities in the UTII regime. They must be regulated by legislation adopted by local authorities. A single imputed income tax is used for certain activities:
- repair, washing and maintenance of vehicles of various types;
- car storage and parking for them;
- domestic services;
- transportation of goods and passengers;
- retail trade in stores and pavilions, the area of which is not more than 150 m2;
- veterinary services;
- catering organization with a hall with an area of not more than 150 m2;
- distribution of advertising information using external load-bearing structures;
- provision of premises for rent;
- the provision of land and retail space for temporary use.
If it is not clear who can pay a single tax on imputed income and whether you can apply it under the terms of doing business, you should contact your local tax office.
Conditions for the transition to UTII
Since the beginning of last year, the transition to this system has become voluntary. But only the following persons can switch to a single tax on imputed income:
- Individual entrepreneurs and firms that had less than 100 employees in the previous calendar year;
- Individual entrepreneurs and firms operating in the framework of trust management or an ordinary partnership;
- Individual entrepreneurs and companies offering rental services for gas stations;
- companies whose share of legal entities exceeds 25%;
- companies belonging to the largest taxpayers;
- institutions that organize catering.
How can I switch to the UTII tax regime?
To switch to a single tax on imputed income, you should contact the tax service no later than five days after the state registration has been passed. In this case, it is necessary to fill out applications in duplicate. For organizations, UTII No. 1 is required, and for individual entrepreneurs, UTII No. 2 is required.
The application must be submitted to tax authorities at the place of service when providing the following types:
- distribution of advertising information on vehicles;
- retail trade of a delivery and delivery type;
- the provision of road transport services involving the transport of goods and passengers.
When conducting other types of activities for the transition to UTII, individual entrepreneurs must submit an application at the place of registration, and organizations at the place of business. If the work is carried out in several places of a district or city, there is no need to register with various tax authorities.
Five days must pass after the submission of the application, and the tax authorities undertake to issue a notification that will confirm the registration of an individual entrepreneur or company as a payer in this mode.
The procedure for calculating a single tax on imputed income
UTII can be calculated in one month. This is done using the following formula: UTII is equal to the base yield multiplied by a physical indicator, as well as by 15% and indicators K1 and K2.
The basic yield depends on the type of entrepreneur and is set by the state per unit of physical indicator. In this case, the taxpayer will have a physical indicator for each, for example, the number of employees.
Indicator K1 is a deflator coefficient. It is determined by the Ministry of Economic Development separately for each calendar year. This year it is 1,798.
Indicator K2 is a correction factor. The value is determined by the authorities of municipalities in order to reduce the size of the UTII tax for each type of activity separately. If necessary, you can find out on the official website of the Federal Tax Service. To do this, select your region and go to the section "Features of regional legislation." A legal act with the information you are interested in will appear on the page.
To calculate the tax for the quarter, you need to add the amounts paid for each month. In addition, you can multiply the obtained value for a month by 3. At the same time, the condition must be observed so that the physical indicator does not change. Otherwise, it must be taken into account in the calculation process, starting from the month of the change.
To calculate the UTII for an incomplete month, you should take the value of this tax for 30 days, then multiply by the length of the actual period of activity and divide by the number of calendar days available in the month.
If an entrepreneur is engaged in simultaneously conducting several types of activities to which UTII applies, the tax is calculated separately for each of them, and then the amounts received are summed up. When carrying out activities in municipalities, it is necessary to calculate and pay for each OKTMO separately.
How to reduce the amount of tax?
Individual entrepreneurs are given the opportunity to reduce the total amount of taxes in the absence of workers. In this case, the sum of fixed payments for oneself in the tax quarter is subtracted from the total figure. Individuals can independently choose a suitable schedule for making insurance premiums. In this case, the condition is met that they are made within one calendar year. It should be borne in mind that insurance contributions made by one payment for the whole year can reduce the amount only in the quarter of their transfer.
Organizations and individual entrepreneurs have the opportunity to reduce the tax on the amount of insurance premiums paid for employees. However, one cannot take into account their own fixed contributions. A tax reduction is possible only in those quarters when organizations had employees.
Individuals and legal entities that apply UTII must comply with the deadlines for the provision of contributions. This procedure is performed at the end of each quarter until the 25th day of the first month of the next quarter.
The possibility of combining UTII with other modes
UTII is a single tax on imputed income for certain types of activities, so it can be combined with another desired system, for example, simplified tax system, common social tax, unified social tax.
In this case, it is forbidden to simultaneously conduct one type of activity using various modes. In addition, it is necessary to make tax accounting, submit documentation and pay certain certain amounts for each of the taxation systems separately.
Transition to other taxation regimes
The Tax Code of the Russian Federation established that firms and individual entrepreneurs applying a single tax on sane income may switch to another taxation regime on a voluntary basis. In this case, the transition condition from January of the next calendar year should be observed. In this situation, the exception is simplified tax regime. Entrepreneurs have the opportunity to switch to it from the beginning of the month in which they abandoned the obligation to pay UTII.
Those who have lost the right to use UTII will be transferred to DOS by order. This will happen next quarter. It will be possible to return to the previous regime only from January next year.
Deregistration of UTII
The deregistration of the single tax on imputed income is made within five days after the completion of the activity. It is necessary to contact tax authorities again. For this, a corresponding statement is made in duplicate. Organizations are required to provide an application for UTII No. 3, and an individual entrepreneur - to submit UTII No. 4.
Five days must pass after the submission of the application, and the tax service is obligated to issue a notification. It will be a confirmation of the removal of the company or individual entrepreneur from the register in the tax inspectorate, as consisting of UTII.
UTII Declaration
Organizations and individual entrepreneurs applying UTII must file a tax return with the Federal Tax Service. If they did not refuse this tax and did not carry out their activities, a declaration must also be provided. It is worth mentioning that a large number of entrepreneurs use special programs or services for this.
Entrepreneurs must comply with the deadlines and procedures for submitting tax returns. It must be submitted to the tax authorities at the end of each quarter by the 20th of the next month. The new declaration form was established by order of the Federal Tax Service of the Russian Federation for 2015. It is also worth considering the established control ratios to this declaration. In order to verify the correctness of the declaration, the following shall apply:
- assessment of the type of activity;
- calculation of basic profitability;
- correction factors;
- reflection of physical indicators;
- calculation of the amount of tax to be paid in a particular period.
Responsibility for tax offenses
Applying a single tax on imputed income, the procedure for calculation and payment established by law must be observed. Otherwise, it should be understood that an administrative liability may be imposed for the offense:
- carrying out activities of an entrepreneurial type without registration - 10% of income, but not less than 40,000 rubles;
- untimely registration - 10,000 rubles;
- untimely notice of operations with own settlement accounts - 5000 rubles;
- the single tax imputed income tax return was submitted late - 5% of the tax, but not less than 1000 rubles;
- tax evasion - 20% of the tax amount is charged;
- evasion of a person if he was called as a witness - 1000 rubles;
- refusal of a person to testify - 3,000 rubles.
If you know how to pay taxes on UTII, a single tax on imputed income, you can avoid making mistakes. You can also reduce the amount of contributions to the tax system.
