Features of "vmenenki": for which you need to apply for UTII

A single tax on imputed income can be applied by companies that meet certain requirements. This regime is applied in the sphere of small business and has preferential taxation.

What is the interest of the UTII regime and who can use it?

UTII is a fairly attractive regime, but, unfortunately, not all companies can use it. In order to go to the "imminent", the firm needs to fulfill a number of requirements.

When planning the transition to the UTII, first of all, it is necessary to clarify whether such a regime operates on the territory of the entity where the company is registered. Currently, not all cities have such a regime. The following important conditions for the implementation of the transition to "imminent" are the observance of certain parameters of the number and size of the trading area. The limit of hired employees should not exceed one hundred people, and the sales area of the premises is 150 square meters. M.

Special regime of UTII was developed for small organizations with a view to reducing tax and accounting duties, therefore individual entrepreneurs and LLCs planning to operate on a small scale can apply for UTII. It is very important that the company is not listed in the register of large taxpayers.

At what point can I apply for UTII and how to do it

In order to switch to a special taxation regime, you need to register as a taxpayer in the tax inspection. This is usually done at the time of filing the registration documents, but no later than five days after the receipt of the certificate. The application for UTII can be submitted on any day of the reporting period, but the entrepreneur can use the regime only from January 1. If the company opens a new type of business, then go to UTII can be any day of the year.

To provide the necessary documents for the transfer, you need to apply to the supervisory authority at the place of business. In some cases, entrepreneurs are required to register a special regime at the place of registration of the firm. These kinds of activities include advertising, commercial and passenger transportation.

Rules for completing a transitional application for UTII

The Tax Inspectorate has developed an application form that is used in the transition to this special regime. For companies registered in the form of LLC, the application for UTII 1 is used, and for entrepreneurs - the UTII form 2.

Additional delivery of registration documents is not required. The application can be submitted to the tax by a valuable letter with a list of attachments sent by mail to Russia, sent via electronic communication channels, or brought in personally. If the UTII form is handed in by courier, then a power of attorney will be formally filled.

The procedure for reviewing the application is five working days, after which the controlling body puts the taxpayer on the register or gives it a reasoned refusal.

Statement of accounting with the use of special mode

Accounting and tax reporting when using UTII is characterized by simplicity and a small number of declarations submitted at the end of tax periods. The transition to the UTII exempts companies from paying many tax payments, replacing them with a single tax on imputed income.

If the firm pays wages to hired employees, then these accruals need to accrue insurance premiums to the funds and report on them at the end of the quarter. In addition, accounting UTII does not exempt from the delivery of accounting statements at the end of the year. The tax declaration on the imputed tax is paid quarterly not later than the 20th day of the next month, and the tax is transferred to the 25th day of the same month.

What indicators are incorporated in the single tax formula

The formula for calculating the final amount of tax consists of several variables and depends on the company's personal indicators. When calculating the UTII , two main factors are used, which are adjusted annually by the controlling bodies. In this regard, the assessed tax is constantly changing its values. In order to know the current ratio, you need to contact the local tax office.

Also, an important role in calculating the tax is played by the base profitability indicator , which is established by the state and depends on the type of services provided.

A single tax on imputed income is the most profitable and widespread tax regime, therefore it is recommended that companies whose activities satisfy special regime conditions pay close attention to it in order to optimize tax deductions.