Today we will be interested in the deadline for UTII. This tax plays an important role for some organizations and individual entrepreneurs. Namely, it concerns those who work under a special taxation system. Therefore, payment is not mandatory for everyone. If you use UTII in your activity, then the information set forth below will seem very useful to you. Sometimes even necessary. It will help not to get confused in the preparation of reports, and also clarify the deadline for submitting a declaration on UTII. So what should you prepare for when you must present this report?
What is included
The first thing to consider is that for a variety of cases, our single tax includes various items. That is, this payment can be considered generalizing. It is no secret to anyone that now in Russia many deductions to tax services, as a rule, have the same deadlines. To simplify the payment, UTII was invented.
So, LLC, when making this payment, is exempt from income taxes, VAT, and property. But for a private entrepreneur, this contribution to the state treasury is a kind of replacement for deductions for income. And, of course, as in the previous case, for VAT (if any) and for property. So this payment is really quite useful. It eliminates many problems. But what is the deadline for UTII in 2016?
Standing reports
It's no secret that most taxes in Russia are paid far more than once a year. And therefore filing deadlines in some cases may vary. This is not always convenient for taxpayers, but these are the rules. They are established by the Tax Code of the Russian Federation and are not in any way disputed.
The deadline for submitting a declaration on UTII is also prescribed in this code of laws. And the first thing you need to prepare for is that you will have to report to the state (regardless of your activity) at least 4 times. And more precisely, once a quarter.
It turns out that the single tax is quarterly. In principle, there is nothing difficult in reporting. Unless every 3 months you have to quickly fill out a declaration and submit it to the tax authorities. But this is not such a big disaster if you know how to quickly and easily manage reporting. And when a citizen knows the deadline for UTII, you can easily prepare for this process. The main thing is simply not to delay. Otherwise, you will find many problems.
By dates
Suppose we have already figured out that we have to pay a single tax once a quarter. But to what date? This point is also important for taxpayers. Deadlines for the delivery and payment of UTII play an important role. A delay or a late report will be followed by a certain punishment. They try to avoid them.
To what numbers will I have to submit the appropriate tax return in 2016? At the moment, there is a rule that allows you to meet deadlines by the 20th. In this case, the month following the end of the quarter is taken into account. But the sooner you file your declaration, the better.
It is also worth paying attention to the fact that the deadline for the delivery of UTII, as well as for LLCs and other organizations, is set to the same. Although, as practice shows, different types of activities most often differ in the frequency of payments and reports. Such an approach will save you from unnecessary problems if you suddenly want to become an IP from LLC and vice versa.
So, what exactly are the deadlines set in 2016 for filing declarations? For the first quarter of 2016 - April 20 of the same year. But the second report must be done before July, 3 - until October.The deadline for submitting UTII for the 4th quarter of 2016 is set until January 20. And we are talking about 2017. It is such standards that are currently in place. They are one, as we have found, for all.
If the holiday is a day off
True, there are some exceptions. The deadline for UTII may move slightly. Just like any other report. When exactly is this possible? Perhaps it’s easy to guess - if the date falls on a day off or on a holiday (non-working period). In this situation, the indicated dates become irrelevant.
Instead, you will have to submit declarations by the first working day, preceding the holiday or day off. As practice shows, it is best in such cases to submit reports on UTII and other taxes in advance. That is, until the 20th day in April, July, October and January. In order not to worry about the fact that you have overdue the report. After all, this step entails special negative consequences.
Penalties
Regardless of who did not produce the report on time, the tax authorities will begin to apply certain penalties to violators. True, here the role is played by tax payment. The thing is that if the payment has not been made, then the measure will be more serious. Otherwise, you can hope for not the worst punishment.
If UTII you paid, then you face a fine. And in a certain, fixed form. In 2016, for a delay in reporting on a single tax when a payment is paid, a fine of 1,000 rubles is threatened. Not so scary if you think about it.
But when the UTII was not paid, and you didn’t submit the report exactly on the dates established by law, you will have to pay at least 1 thousand rubles. But at the same time, the exact amount is set at 5% of the tax that you had to cover for each month of delay. That is, a minimum of 1000, a maximum of 30% of the total amount in the payment. There is nothing difficult to understand in this.
True, if you get carried away by non-payment and lack of reporting, you can incur much more serious consequences. For example, suspension of your activity, or arrest. But such cases are extremely rare. In the most exceptional cases, malicious defaulters face criminal liability in the form of imprisonment, as well as expressing a ban on doing business.
By the way, if you do not pay UTII, then you will automatically begin to accrue interest. The longer you do not make the payment, the more the amount will be paid in the end.
Where to go
The deadline for the completion of UTII in 2016 has already been determined. But where should one go? Not hard to guess - to the tax authorities. Only them in the subjects of the Russian Federation a lot. In general, it is generally accepted that you must file reports at the place of business (actual). That is, you will have to file declarations and pay taxes at the local tax service (district).
But there are exceptions. If you are engaged in distribution or wholesale trade, transport passengers and goods, and also provide transportation services, there is no definite answer about the place of contact for submitting UTII and paying for it. Individual entrepreneurs, for example, so that there are no problems, should contact the IFTS at the place of residence. The same rule applies to organizations, except that the appeal must take place at the place of legal registration of the organization.
How to submit a report
Deadlines for UTII for the year and quarter are already known. Moreover, now the penalties for the lack of reporting and timely payment of the fee have become clear. Which organizations to contact is also no mystery now. And what about reporting forms?
At present, UTII, each taxpayer has the right to file either in person (in paper form) or electronically via the Internet. The second option lasts longer, the first is time-consuming in itself. Which method of filing the UTII declaration should be chosen, be determined independently. Many still do not trust the electronic system, so they turn to the tax authorities in person.
It is preferable to complete the declaration for reporting using special programs. They help to quickly generate the necessary and important document, and even suggest how to fill it out.
About payment
By the way, if we talk about up to what point you need to pay UTII, you can notice one very interesting fact. The thing is that reporting and making payments are limited by the same terms.
It turns out that you will have to pay on this tax until the 25th of the above months. Namely: April, July, October and January, respectively. Simply put, payments must be made at the time of reporting.
