How to use UTII in enterprises

Taxpayers of the single imputed income tax are legal entities whose average number of employees does not exceed one hundred people, the share of participation in the enterprise of other companies is not more than twenty-five percent. It is not the organization itself that transfers to taxation on imputed income, but a separate type of its activity.

You will need

• - company documents;

• - The Tax Code of the Russian Federation;

• - financial statements;

• - calculator;

• - regulatory legal acts on the coefficients K1 and K2 by type of activity;

• - a pen;

• - company seal;

• - application form for registration as a payer of UTII.

Instruction manual

1

In order to switch to the system of taxation on imputed income, you should write a statement on registration as a payer of a single tax on imputed income. The document must indicate the necessary details of the company, the type of activity carried out by the organization, as well as the average number of employees in the enterprise. Attach a package of documents to the application and submit them to the tax office at the location of the company.

2

The type of activity carried out at the enterprise should relate to those types that are prescribed in article 346 of the Tax Code of the Russian Federation. If you want to switch to a system of taxation on imputed income, but the company has limitations for its application, specified in tax legislation, the tax service will not accept your application.

3

The quarter is recognized as the tax period for imputed income tax, therefore it is necessary to submit a tax return with this particular frequency.

4

The tax on imputed income is calculated by multiplying the basic profitability taking into account the coefficients K1 and K2 by the basic profitability taking into account the coefficients K1 and K2.

5

Basic return is the total income in rubles per unit of physical indicator. The amount of basic profitability is determined by the Tax Code of the Russian Federation for each type of activity and is fixed. But the physical indicator is not a constant, but must have documentary evidence. For a particular type of activity, its physical indicator, it can change during the year, therefore, imputed income is calculated every quarter, fill out the appropriate declaration.

6

Coefficient K1 is the corrective value of the base profitability taking into account the percentage of inflation, and coefficient K2 is the corrective value of the basic profitability taking into account certain conditions that affect income depending on the type of activity. The K2 coefficient for each type of activity is regulated by regulatory legal municipal or regional acts.

• UTII - single tax on imputed income
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