Learn how to fill UTII

About how to fill UTII, first-time entrepreneurs are worried. For the first time, it's scary to make a mistake. Do not worry - this report is very easy to fill out. The UTII declaration must be submitted before the 20th day of the month following the end of the quarter. Regardless of whether the activity was conducted or not. The latter form is approved by order of the Federal Tax Service No. MMV-7-3 / 353 @ dated 04.07.2014.

You will need

• How to fill in UTII: basic return and physical indicator
• The tax system using imputed income does not depend on the income and expenses of the company. How to fill in the UTII without paying attention to these, it would seem, the most important components of all entrepreneurial activity? There are two values ​​that affect the amount of tax. This is the basic yield and physical indicator. In paragraph 2 of Art. 346.24 of the Tax Code of the Russian Federation lists all types of activities that you can engage in at a bartender, and in Art. 346.29 each of them corresponds to a quantitative and cost expression of a physical indicator and basic income. The role of the physical indicator is the area and number of employees, the basic profitability is the cost per month from the unit of the physical indicator. Even when calculating the tax, you need to focus on the coefficients K1 and K2. K1 - indexed every year. As of 2015, its value is 1, 798. K2 is established by the legislation of the entity in which the business is conducted. You can find it out in your tax office.

Instruction manual

1

Fill in the title page

Before filling out the UTII calculation, that is, directly knowing the amount of tax payable, you need to start from the title page. At the very top, we indicate the TIN and checkpoint (the IP does not have a checkpoint). At the initial submission of the declaration, the value 0 is indicated in the cell with the adjustment number. Next, we set the tax period (all codes are given in the appendices to the Procedure for completion), year, code of the tax authority and location. The name of the organization is written in accordance with the constituent documents. Individual entrepreneurs write their surname, name and patronymic. Then indicate the main type of economic activity (the business owner has the right to specify several types during registration). The bottom of the title page indicates who confirms the information presented in the declaration.

2

Second section

Here we will talk about how to fill in the UTII, because in this part of the report tax is calculated. We indicate the code of the type of entrepreneurial activity, the address of its place of implementation. The lines 040-060 set constant values: your basic profitability and K1 K2 ratios. If there are several types of activities, you will need to fill out the second section for each of them. Next, in lines 070-090 indicate the value of the physical indicator for the month. If your company has stood up or has been deregistered as a payer of UTII in the current reporting period, then you need to fill in the number of fully worked days and calculate the tax amount proportionally. For this, the product of the base yield, coefficients and the value of the physical indicator is multiplied by the number of calendar days of the month, and then divided by the actually worked days. Line 100 indicates the entire tax base for the quarter, summing lines 070-090. This value is multiplied by the tax rate of 15%, and the result is shown on line 110.

3

The third and first section

In line 005 you need to specify a code that will show the sign of the payer: is he an employer. This is necessary for entrepreneurs, since entrepreneurs without workers can reduce the tax on the entire amount of insurance premiums transferred for themselves during the quarter to the FIU. If there are employees - UTII can be reduced to 50%. This also applies to legal entities. In line 110 we put the sum of the data in line 110 of all completed sections 2. The paid IP contributions for employees and organizations are reflected in line 020. In line 030, entrepreneurs put down the amounts actually paid during the quarter for themselves. In line 040, the total amount payable (tax minus contributions) is obtained.

In the first section, the amounts of tax payable for each object of activity are put down if they have different OKTMOs. If there is only one code, then the value in line 010 of section 1 will be equal to line 040 of section 3.