Tax officials explained how individual entrepreneurs can “remove” a separate type of activity from the UTII. Application for deregistration of UTII IP UTII deregistration grounds
The procedure for deregistration upon termination of activities under UTII?
Deregistration of individual entrepreneurs. Termination of activities under UTII. Tax returns for UTII.
Question: On 03/31/2017, the individual entrepreneur ceased to operate on UTII, and was deregistered as a UTII payer on 04/03/2017. When submitting a UTII declaration for the 1st quarter of 2017 to the Federal Tax Service at the place of residence of the individual entrepreneur, which does not coincide with the place of implementation of the imputed activity, what OKTMO and address of the activity must be indicated?
Answer: Tax returns for UTII based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period. There is no special procedure for submitting UTII declarations when deregistering a taxpayer as a UTII payer.
After receiving a taxpayer’s application to deregister him as a UTII payer, the tax authority prepares a package of documents and budget settlement cards (hereinafter referred to as the SRS) for transmission to the tax authority at the individual entrepreneur’s place of residence. The package of documents is submitted to the tax authority at the place of residence of the individual entrepreneur with OKTMO of the municipality in which the individual entrepreneur carried out activities using UTII.
After receipt of these documents by the tax authority at the taxpayer’s new place of registration, KRSB with OKTMO are opened at the previous place of registration, which reflect the amounts of payments under the transferred settlement documents.
Based on the foregoing, for the 1st quarter of 2017 it is necessary to submit a declaration on the unified income tax to the tax authority at the place of residence of the individual operating as an individual entrepreneur, indicating OKTMO of the municipality where this activity was carried out. The address of the place of activity is also indicated based on the actual place of activity in the 1st quarter of 2017.
Rationale
Letter of the Federal Tax Service of Russia dated December 5, 2014 No. GD-4-3/25259
Question: Due to the lack of official clarifications from the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia, we ask you to clarify the following.
In accordance with paragraphs 3 and 4 paragraph 3 of article 346.28 of the Tax Code of the Russian Federation(hereinafter referred to as the Tax Code of the Russian Federation), deregistration of a single tax payer upon termination of business activities subject to taxation with a single tax on imputed income (hereinafter referred to as UTII) is carried out on the basis of an application submitted to the tax authority within five days from the date of termination of business activities, subject to a single tax.
Clause 3 of Article 346.32 of the Tax Code of the Russian Federation it is stipulated that tax returns based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.
According to Article 346.30 of the Tax Code of the Russian Federation The tax period for the single tax on imputed income is a quarter. There are no specific features of submitting a declaration in connection with the termination by the taxpayer of activities subject to taxation under UTII, in Tax Code of the Russian Federation not provided.
Moreover, clause 10 of article 346.29 of the Tax Code of the Russian Federation(editions Federal Law of June 25, 2012 No. 94-FZ) it is established that the amount of imputed income for the quarter during which the taxpayer was deregistered in connection with the termination of business activities subject to a single tax is calculated from the first day of the tax period until the date of deregistration with the tax authority specified in the tax authority’s notification about deregistration of an organization or individual entrepreneur as a single tax payer.
By virtue of paragraph 2 paragraph 4 of article 80 of the Tax Code of the Russian Federation The tax authority does not have the right to refuse to accept a tax return (calculation) submitted by a taxpayer (fee payer, tax agent) in the established form (established format), and is obliged to mark, at the request of the taxpayer (fee payer, tax agent) on a copy of the tax return (copy of calculation ) a mark of acceptance and the date of its receipt upon receipt of a tax return (calculation) on paper, or transfer to the taxpayer (payer of the fee, tax agent) an acceptance receipt in electronic form - upon receipt of a tax return (calculation) via telecommunication channels.
Thus, when a taxpayer who was registered as a UTII taxpayer with a tax authority other than the tax authority at the location (place of residence) submits a tax return after being deregistered as a UTII payer, the said tax authority does not have the right refuse to accept such a declaration.
Clause 86 of the Regulations on the work of tax authorities when transferring taxpayer documents to another tax authority (communicated by letter of the Federal Tax Service of Russia dated December 17, 2012 No. PA-5-6/1530dsp@) defines the measures taken by tax authorities in the event of deregistration of an organization (individual entrepreneur) in connection with the termination of activities subject to taxation with a single tax on imputed income.
In particular, it has been established that the tax authority at the location (place of residence) of the taxpayer must open separate “RSB” cards with OKATO at the place of activity, if on the date of deregistration of the taxpayer, his balance of settlements with the budget for the single tax on imputed income has a negative or positive value. "RSB" cards for this tax are subject to transfer to the tax authority at the location (place of residence) of the taxpayer also in the event that the taxpayer is deregistered as a UTII taxpayer, but remains registered with this tax authority on other grounds established Code.
In accordance with paragraph 58 of Appendix No. 1 to the Order of the Federal Tax Service of Russia dated June 13, 2012 No. MMV-8-6/37dsp "On organizing the work of tax authorities when transferring documents of Russian organizations, individual entrepreneurs, individuals who are not individual entrepreneurs, to another tax authority" (with subsequent amendments and additions), the list of documents related to the activities of a Russian organization (including through its separate division), an individual entrepreneur and an individual who is not an individual entrepreneur, subject to transfer to another tax authority, includes documents which may arrive after the date of deregistration of the taxpayer at the taxpayer’s previous place of registration, namely:
Payment documents issued before the date of deregistration of the taxpayer, according to which funds were credited to the appropriate account of the Federal Treasury, but received by the tax authority after the date of deregistration (with the exception of those that were received by the tax authority after the date of deregistration with a delay) are not more than 3 days);
- tax returns (calculations) sent before the date of deregistration of the taxpayer, but received by the tax authority after the date of deregistration.
Based on the above, please provide clarification on the following situation. For example, an individual entrepreneur was registered at his place of residence with the Interregional Inspectorate of the Federal Tax Service of Russia No. 5 for the Kemerovo Region, with the Federal Tax Service Inspectorate for the Central District of Novokuznetsk he was registered as a UTII payer at the place of business activity and on 05/31/2014 he was deregistered due to the closure of the retail outlet . After deregistration, on July 17, 2014, the taxpayer submitted a tax return for the 2nd quarter of 2014 for tax payment to the IRI Federal Tax Service of Russia No. 5 for the Kemerovo Region.
At the same time, the card of settlements with the taxpayer's UTII budget as of the date of acceptance of the tax return in the Interregional Inspectorate of the Federal Tax Service of Russia No. 5 for the Kemerovo Region is closed. In this connection, after registration and entry into the EDI system, this declaration ends up in the “Register of Declarations Not Subject to Processing” branch without reflecting the accrued amounts in the taxpayer’s CIRS.
In this regard, please clarify:
procedure for transferring to another tax authority (tax authority at the location (place of residence) of the taxpayer) tax returns (calculations) and settlement documents drawn up and sent by the taxpayer after the date of deregistration to the tax authority at the place of carrying out activities subject to UTII?
the procedure for reflecting in the KRSB accruals on the above UTII declarations and payment documents if, on the date of deregistration of the taxpayer, his balance of settlements with the budget for the single tax on imputed income had a zero value and was not transferred to another tax authority (tax authority at the location (place of residence) of the taxpayer)?
the validity of deregistration of a taxpayer (individual entrepreneur or organization) with all tax authorities without submitting a tax return for UTII indicating the amount of imputed income for the quarter during which the deregistration was made in connection with the termination of business activity, subject to a single tax calculated from the first the day of the tax period before the date of deregistration with the tax authority;
What measures can be applied to a taxpayer to force him to submit a tax return before deregistration with the tax authority (liquidation)?
Ministry of Finance of the Russian Federation
FEDERAL TAX SERVICE
LETTER
dated December 5, 2014 No. GD-4-3/25259
On the reflection of UTII accruals after deregistration of the UTII taxpayer
The Federal Tax Service has considered the appeal and on the issue of reflecting the accrual of the single tax on imputed income for certain types of activities (hereinafter - UTII) after the taxpayer has been deregistered with UTII, reports the following.
The date of deregistration of the UTII taxpayer in the specified cases, unless otherwise established by this paragraph, is considered to be the date of termination of business activity subject to UTII taxation specified in the application, or the date of transition to another taxation regime, or the date of the beginning of the tax period from which the taxpayer is obliged to switch to general taxation regime on the grounds established paragraph 2.3 of Article 346.26 of the Code, respectively.
The tax authority, within five days from the date of receipt from the taxpayer of an application for deregistration as a UTII taxpayer, sends him a notice of deregistration, unless otherwise established paragraph 3 of Article 346.28 of the Code.
If the deadline for submission by a single tax payer of an application for deregistration in connection with the termination of business activities subject to UTII is violated, deregistration of this taxpayer and sending him a notice of deregistration as a UTII taxpayer are carried out no earlier than the last day of the month in which the said application has been submitted. The date of deregistration in this case is the last day of the month in which the application for deregistration is submitted.
Paragraph 3 of Article 346.32 of the Code It has been determined that tax returns for UTII based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.
According to Code Section 346.30 The tax period for UTII is a quarter.
There are no specifics regarding the deadline for submitting a tax return for UTII in the event that the taxpayer ceases activities subject to UTII taxation and is deregistered as a UTII taxpayer. Code is not provided, therefore, the tax authority deregistering the specified taxpayer only on the basis of an application is justified.
Activities carried out by tax authorities in the event of deregistration of an organization (individual entrepreneur) in connection with the termination of activities subject to UTII taxation, transition to a different taxation regime, including on the grounds established subparagraphs 1 And 2 paragraphs 2.2 of Article 346.26 of the Code, are set out in paragraph 86 of the Regulations on the work of tax authorities when transferring taxpayer documents to another tax authority, sent through the system of tax authorities by letter of the Federal Tax Service of Russia dated December 17, 2012 No. PA-5-6/1530dsp@.
Clause 7 of the Uniform Rules for the preparation and completion of paper documents related to the activities of a Russian organization (including through its separate division), an individual entrepreneur and an individual who is not an individual entrepreneur, subject to transfer to another tax authority, approved by order of the Federal Tax Service of Russia dated 13.06.2012 No. MV-8-6/37dsp@, it is determined that additional sending of documents received by the tax authority after sending a set of documents generated earlier is carried out within the time limit established by the deputy head of the tax authority responsible for organizing and monitoring work in accordance with paragraph 4 of this order, in a similar manner in addition to the previously sent documents.
In addition, according to the List of documents related to the activities of a Russian organization (including through its separate division), an individual entrepreneur and an individual who is not an individual entrepreneur, subject to transfer to another tax authority, approved by order of the Federal Tax Service of Russia dated June 13, 2012 No. MV -8-6/37dsp@, cards “Settlements with the budget” are transferred to the tax authority at the location (place of residence) for the current year and three years preceding the year the taxpayer was deregistered, regardless of the value of the balance of settlements with the budget.
According to paragraph 4 of section XI of the Uniform requirements for the procedure for creating the information resource "Settlements with the budget" at the local level, approved by order of the Federal Tax Service of Russia dated January 18, 2012 No. YAK-7-1/9@, settlement documents received by the tax authority after the date of deregistration of the taxpayer are not processed into information resources at the local level, but are sent to the tax authority at the new place of registration of the taxpayer in a separate package, along with a Notice of transfer of settlement documents for sending to the tax authority at the place of registration taxpayer.
At the same time, the department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation with which the tax authority was registered with the taxpayer maintains a Register of funds received to the account of the Federal Tax Service for the corresponding constituent entity of the Russian Federation according to settlement documents relating to taxpayers who have transferred to registration with the tax authorities for other subjects of the Russian Federation.
After receiving these documents, the tax authority at the taxpayer’s new place of registration opens “RSB” cards with OKTMO at the previous place of registration, which reflect the amounts of payments under the transferred settlement documents.
Acting State Advisor of the Russian Federation
3rd class D.Yu.Grigorenko
Letter of the Federal Tax Service of Russia dated March 20, 2015 No. GD-4-3/4431@ On the reflection of UTII accruals after the taxpayer is deregistered with the tax authority
In particular, it has been established that the tax authority at the location (place of residence) of the taxpayer must open separate “RSB” cards with OKATO at the place of activity, if on the date of deregistration of the taxpayer, his balance of settlements with the budget for UTII has a negative or positive value. "RSB" cards for this tax are subject to transfer to the tax authority at the location (place of residence) of the taxpayer also in the event that the taxpayer is deregistered as a UTII taxpayer, but remains registered with this tax authority on other grounds established Code.
Vladislav Volkov answers:
Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia
“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”
- Download forms
Legislation for entrepreneurs provides for several types of preferential tax regimes, which includes UTII. All of them are used voluntarily. Therefore, individual entrepreneurs can periodically change taxation systems in order to reduce the tax burden. In addition, in connection with the future abolition of UTII (2018), many entrepreneurs are gradually leaving it.
IP may stop using imputation for the following reasons:
- The type of activity located on UTII is no longer carried out.
- Closes the business.
- The criteria for applying this regime have been violated.
- The tax regime is being changed.
The Tax Code of the Russian Federation establishes that an entrepreneur must, within five days, send to the Federal Tax Service an application for withdrawal if he stops using this regime. For this document, a special UTII form 4 was established by order of the Federal Tax Service. To fill it out, you can use Internet services and programs for filling out reports. An individual entrepreneur can also purchase a UTII-4 form at a printing house or print it from a computer and fill it out by hand.
An individual entrepreneur sends an application for deregistration of UTII to the tax office at the place where the activity is carried out, in person, through an authorized representative. It is possible to send the UTII-4 form via mail or electronic communication channels.
Termination of the use of imputation begins from the date specified in the document, from the last day of the month in which there was a violation of the requirements for the use of UTII, the moment of transition to the new regime.
An individual entrepreneur must remember that in some cases, changing UTII to another preferential treatment (for example,) can be done at the end of the year. If this is carried out during it, then most likely the entrepreneur will be forced to apply the general taxation system. Therefore, it would be more appropriate to postpone the decision on the transition until the end of the year.
After receiving the application in the UTII-4 form, the Federal Tax Service must, within five days, remove the individual entrepreneur as a taxpayer by imputation and send him a written notification about this.
If an entrepreneur worked in this mode in several municipalities, then applications must be submitted to each Federal Tax Service Inspectorate at the place of business. Also, if an individual entrepreneur completely decided not to use UTII, but he used it for two or more types of activities, all of them must be indicated in the application.
Sample of filling out UTII-4
At the top of the document, the entrepreneur’s TIN of 12 characters is indicated. A little lower, on the right side of the sheet under the form number, enter the 4-digit code of the tax service to which the application is sent.
Then you need to indicate the reason why the entrepreneur is deregistered under UTII:
- Code “1” is set if he completely ceases any business activity.
- Code “2” - if he is going to switch to using another tax system.
- Code “3” is used if, during the implementation of the activity, the conditions for the use of the imputed system were violated - the number of hired workers exceeded 100 people.
- Code “4” - in other cases, for example, if the entrepreneur continues to work, but closes the type of activity for which UTII was applied.
After this, you must indicate your full name without abbreviations. All empty cells in this field are crossed out.
On the next line enter the OGRNIP code. After it is entered the date from which the entrepreneur wants to deregister.
Under it you need to indicate the number of application sheets, with a breakdown of the types of activities. In addition, if an application to the tax office is submitted by an authorized representative, then it is necessary to indicate on how many sheets of documents confirming his rights are attached.
In the next block, which is divided into two parts, the entrepreneur enters data only on the left. It indicates who submits the completed form - the entrepreneur himself (code “1”) or his representative (code “2”). In the second case, you need to enter his full name. and TIN. Then the contact phone number is written down, a signature is placed and the date of completion. If the document is submitted by a representative, then it is necessary to indicate the name of the document confirming his rights. All empty cells must be marked with a “-”.
On the application sheet you can enter three activity codes by which deregistration occurs. If there are more such types, then you can use additional pages.
In each one, you must also enter the full address at which it was sent. All empty cells in all blocks are crossed out. At the end of the page you need to put a signature that confirms that the data in the document is correct.
UTII as a tax regime assumes that the organization applying it is engaged in a certain type of business - from the list approved in a specific region. Until 2013, “imputation” was compulsory in nature, and the only reason to refuse it was the cessation of activities falling under UTII. Federal Law No. 97-FZ of June 29, 2012 allowed entrepreneurs to independently decide whether it is profitable for them to pay a single imputed tax or whether it is better to choose a different taxation scheme - the main thing is to notify the Federal Tax Service about this.
How to deregister UTII
You can voluntarily refuse to use UTII and switch to another regime only from the beginning of the calendar year. To do this, you must declare your desire to the tax office within the first 5 working days after the New Year holidays.
It’s another matter if the organization loses the right to “impute” for objective reasons:
- Special tax regimes can only be used by entrepreneurs who meet the conditions for the number of staff (up to 100 people), retail space (up to 150 square meters) and a number of other parameters. Exceeding these indicators is the basis for transferring the company to OSNO.
- The company stopped engaging in the “imputed” type of activity.
Then the entrepreneur ceases to be a single tax payer based on the changes that have occurred and must be deregistered within five days. In the first case, the period for notifying the tax authorities is counted from the last day of the month in which a violation of the conditions of the special regime was recorded. In the second, the application must be submitted no later than 5 days from the date of termination of work subject to imputation.
What happens if you “forget” to deregister UTII? The object of taxation under this regime is a certain estimated amount, depending solely on the size of physical indicators and potential profitability, and not on the real state of affairs. Therefore, the absence of actual income from a taxable type of activity is not taken into account by tax authorities. The fact that this activity is not carried out, temporarily or permanently, does not relieve the taxpayer from the obligation to file a declaration and pay the single tax. This situation continues until the Federal Tax Service Inspectorate receives the corresponding application in the prescribed form.
It is also recommended to be deregistered during temporary suspension of activities, since tax authorities do not accept “zero” UTII declarations, considering them unlawful. An exception is the lack of physical indicators on the basis of which the tax base can be calculated, for example, due to the termination of a lease agreement.
How to apply for cancellation of UTII
Current application forms for withdrawal from UTII have been valid since March 17, 2014 (Order of the Federal Tax Service No. ММВ-7-6/941@ dated 12/11/2012). Legal entities and individual entrepreneurs fill out different forms: UTII-3 for organizations and UTII-4 for individual entrepreneurs. Let's look at an example of an application to terminate an activity that falls under the “imputation” using an example.
On the first sheet:
- Copy the number from the tax certificate (TIN).
- Enter the page number (001).
- Enter the Federal Tax Service code at your place of residence.
- Select the reason code for filing the application (1 – termination of activity, 2 – transition to another regime, 3 – violation of the conditions of UTII, 4 – other).
- Enter the full name of the entrepreneur.
- Specify OGRNIP.
- Record the date of termination of activities subject to UTII in the format “DD. MM. YYYY."
- If there are applications, indicate how many pages they are presented on.
- Select the applicant code: 1 – the entrepreneur himself, 2 – his representative.
- If the form is submitted by a representative, indicate his full name, tax identification number and number of the document granting authority. Don't forget to attach a copy of this document to your application.
- Confirm the information provided with your signature.
- Enter the date.
The second and subsequent sheets are intended to indicate the types of activities transferred to other tax regimes and the places of their implementation. There are 3 information blocks on one page. If there are more types of activities and addresses, the data is filled in on the next sheet of the application.
Procedure for filling out applications:
- Page no.
- Code of the type of activity according to the directory from the rules for preparing the UTII declaration.
- Full address in accordance with KLADR.
- Signature.
The remaining fields in the document are filled out by the tax officer. The date of deregistration will be considered the one declared by the taxpayer as the time of termination of activity or loss of the right to “imputation”.
How to pay tax after deregistration of UTII
- submit a quarterly return;
- pay the accrued amount to the budget.
The amount of tax is calculated based on the actual time worked for the terminated type of activity using the formula:
UTII = DB * K1 * K2 * FP * FD / KD * %, where
BD – basic profitability;
K1 and K2 – established coefficients;
FP – the value of a physical indicator characterizing the type of work or service;
FD – days of actual activity;
KD - number of days in a month;
% - UTII rate.
One more nuance: if the winding down of activities did not entail the dismissal of personnel, it is necessary to continue reporting and paying contributions to the Pension Fund and the Social Insurance Fund. Naturally, if an employee does not receive a salary due to lack of work, there is no need to make insurance contributions for him. Such situations occur during a temporary suspension, when employees are asked to go on unpaid leave for an indefinite period. In this case, reports to extra-budgetary funds will be zero.
In our material today, we will tell the reader about the procedure for deregistering UTII and the rules for filling out the corresponding application. At the bottom of the page you can download an application form for deregistration of UTII.
If you are a UTII tax payer, a situation may arise when your commercial activity is outside the terms of application of this type of taxation. For example:
- refusal of a type of activity for which a special UTII taxation regime can be applied;
- in connection with the expansion of the volume of business activity, i.e. the area of the trading floor was increased and now exceeded 150 sq.m.;
- the share of participation in other organizations was more than 25 percent;
- at the end of the tax period, the average number of employees exceeded 100 people.
In this case, within five days after the above changes, you must submit an application for deregistration of UTII. Various application forms have been developed for organizations and individual entrepreneurs.
For organizations - Form UTII 3 (Application for deregistration of an organization as a taxpayer of a single tax on imputed income for certain types of activities (Form No. UTII-3). The deregistration of individual entrepreneurs from the register of UTII is regulated by Order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV -7-6/94.
For individual entrepreneurs - UTII form 4 (Application for deregistration of an individual entrepreneur as a single tax payer on imputed income for certain types of activities (Form No. UTII-3). Deregistration of a legal entity from UTII registration is regulated by the Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941.
Deadlines for deregistration of UTII
Based on your application, within 5 working days from the date of receipt, the tax office issues or sends by mail, depending on how you indicate in the application, a notice of deregistration, which will indicate the date of deregistration.
Please note that this date will be the date you indicated in the application. That is, in the application you indicate the date of removal from the special tax regime and the reason for terminating your activities or switching to another tax regime.
If you violated the deadline for submitting an application for deregistration of UTII due to termination of business activity, then the date of deregistration will be the last day of the month in which the application was submitted.
UTII deregistration
For you, this will mean that you are obliged to pay tax for the entire last month, and not for the actual time of activity this month (Tax Code of the Russian Federation, clause 10, article 346.29).
You have the right to voluntarily switch to a different taxation regime only from the beginning of the year, if you maintain the types of activities for UTII.
Switch to a different taxation regime during the year if during the year you cease activities subject to single taxation and begin to carry out another type of activity. In this case, the application for deregistration of UTII must contain the date of termination of this type of activity.
But if you have committed at least one violation, as described above, then it is already your responsibility to switch to a different taxation regime from the last day of the month of the tax period in which violations of the requirements established by subparagraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation were committed.
Do not forget to provide a UTII declaration after you have deregistered as a UTII payer. The deadline for filing a UTII declaration in case of deregistration does not differ from the usual deadline for submitting a declaration, namely until the 20th day of the first month following the reporting quarter.
After deregistration, you must submit a declaration to the inspectorate with which you were registered as an “imputed person.” There are, for example, situations in which the inspectorate where you were registered as a UTII payer refuses to accept the declaration after you have been deregistered as a UTII payer. For example, you deregistered on October 10, 2017. The deadline for submitting the declaration for the third quarter is January 20, 2018. Therefore, you have the right to submit a declaration before the end of this period, but by the time you submitted the declaration, the inspectorate had already removed you from the register and transferred your tax payer card to your main Federal Tax Service, at the place of your registration, and refuses to accept the declaration. In this case, the inspection's actions are illegal. This was stated in the Letter of the Federal Tax Service dated March 20, 2015. No. GD-4-3/4431@. If you are faced with such a situation, you have the right to file a complaint, referring to the above letter from the Federal Tax Service.
Application form for deregistration of UTII
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- How to deregister UTII
- How to apply for cancellation of UTII
- How to pay tax after deregistration of UTII
UTII as a tax regime assumes that the organization applying it is engaged in a certain type of business - from the list approved in a specific region. Until 2013, “imputation” was compulsory in nature, and the only reason to refuse it was the cessation of activities falling under UTII. Federal Law No. 97-FZ of June 29, 2012 allowed entrepreneurs to independently decide whether it is profitable for them to pay a single imputed tax or whether it is better to choose a different taxation scheme - the main thing is to notify the Federal Tax Service about this.
How to deregister UTII
You can voluntarily refuse to use UTII and switch to another regime only from the beginning of the calendar year. To do this, you must declare your desire to the tax office within the first 5 working days after the New Year holidays.
It’s another matter if the organization loses the right to “impute” for objective reasons:
- Special tax regimes can only be used by entrepreneurs who meet the conditions for the number of staff (up to 100 people), retail space (up to 150 square meters) and a number of other parameters.
Closing IP 2017, if on UTII
Exceeding these indicators is the basis for transferring the company to OSNO.
- The company stopped engaging in the “imputed” type of activity.
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Then the entrepreneur ceases to be a single tax payer based on the changes that have occurred and must be deregistered within five days. In the first case, the period for notifying the tax authorities is counted from the last day of the month in which a violation of the conditions of the special regime was recorded. In the second, the application must be submitted no later than 5 days from the date of termination of work subject to imputation.
What happens if you “forget” to deregister UTII? The object of taxation under this regime is a certain estimated amount, depending solely on the size of physical indicators and potential profitability, and not on the real state of affairs. Therefore, the absence of actual income from a taxable type of activity is not taken into account by tax authorities. The fact that this activity is not carried out, temporarily or permanently, does not relieve the taxpayer from the obligation to file a declaration and pay the single tax. This situation continues until the Federal Tax Service Inspectorate receives the corresponding application in the prescribed form.
It is also recommended to be deregistered during temporary suspension of activities, since tax authorities do not accept “zero” UTII declarations, considering them unlawful. An exception is the lack of physical indicators on the basis of which the tax base can be calculated, for example, due to the termination of a lease agreement.
How to apply for cancellation of UTII
Current application forms for withdrawal from UTII have been valid since March 17, 2014 (Order of the Federal Tax Service No. ММВ-7-6/941@ dated 12/11/2012). Legal entities and individual entrepreneurs fill out different forms: UTII-3 for organizations and UTII-4 for individual entrepreneurs. Let’s look at a sample application to terminate an activity falling under the “imputation” using the example of UTII-4.
On the first sheet:
- Copy the number from the tax certificate (TIN).
- Enter the page number (001).
- Enter the Federal Tax Service code at your place of residence.
- Select the reason code for filing the application (1 – termination of activity, 2 – transition to another regime, 3 – violation of the conditions of UTII, 4 – other).
- Enter the full name of the entrepreneur.
- Specify OGRNIP.
- Record the date of termination of activities subject to UTII in the format “DD. MM. YYYY."
- If there are applications, indicate how many pages they are presented on.
- Select the applicant code: 1 – the entrepreneur himself, 2 – his representative.
- If the form is submitted by a representative, indicate his full name, tax identification number and number of the document granting authority. Don't forget to attach a copy of this document to your application.
- Confirm the information provided with your signature.
- Enter the date.
The second and subsequent sheets are intended to indicate the types of activities transferred to other tax regimes and the places of their implementation. There are 3 information blocks on one page. If there are more types of activities and addresses, the data is filled in on the next sheet of the application.
Procedure for filling out applications:
- Page no.
- Code of the type of activity according to the directory from the rules for preparing the UTII declaration.
- Full address in accordance with KLADR.
- Signature.
The remaining fields in the document are filled out by the tax officer. The date of deregistration will be considered the one declared by the taxpayer as the time of termination of activity or loss of the right to “imputation”.
How to pay tax after deregistration of UTII
- submit a quarterly return;
- pay the accrued amount to the budget.
The amount of tax is calculated based on the actual time worked for the terminated type of activity using the formula:
UTII = DB * K1 * K2 * FP * FD / KD * %, where
BD – basic profitability;
K1 and K2 – established coefficients;
FP – the value of a physical indicator characterizing the type of work or service;
FD – days of actual activity;
KD - number of days in a month;
% - UTII rate.
One more nuance: if the winding down of activities did not entail the dismissal of personnel, it is necessary to continue reporting and paying contributions to the Pension Fund and the Social Insurance Fund. Naturally, if an employee does not receive a salary due to lack of work, there is no need to make insurance contributions for him. Such situations occur during a temporary suspension, when employees are asked to go on unpaid leave for an indefinite period. In this case, reports to extra-budgetary funds will be zero.
To officially deregister an organization as a UTII payer, it is not enough to simply stop paying tax and submit reports on it. It is necessary to carry out some actions in accordance with the rules established by law. There are several reasons to close the operation of such a taxation system, both on a voluntary basis and as a result of violation of the terms of application of the tax.
The following reasons are possible that may result from the termination of the case on imputation, there will be three of them:
- In case of termination of activities under a single tax by an organization or entrepreneur.
- If the limiting conditions for the application of the tax were violated, for example, based on the number of workers or as a result of a change in the structure of the authorized capital (applicable to organizations). The date of termination in this case is the last day of the month in which such violation occurred.
Attention! If you have more than the number of employees, but you want to remain on the imputed side and this is more economically profitable for you in terms of taxes, you can open a new enterprise (or an individual entrepreneur for another person) and hire new employees there.
- In the event of a voluntary transition to other taxation systems, such a transformation can only be made from the beginning of next year.
This procedure follows from the Tax Code of the Russian Federation, Article 346.28, clause 1, clause 3, paragraphs 3-5.
Important! Please note that if, for example, as a result of repairs, then the tax still needs to be paid, read the article for more details.
Procedure for deregistering a taxpayer's UTII
In the event of a voluntary or forced cessation of single tax activity, an organization (IP) must be deregistered within five days, starting from the day the business ends.
To do this, you must submit an application to the Federal Tax Service at the place of registration approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/941 dated December 11, 2012:
- For organizations according to the form.
- For entrepreneurs, in form.
After the Federal Tax Service receives such an application, within 5 days it must send a notice of termination of tax activities.
Application deadlines
When to submit an application:
- In a voluntary case, it is submitted within 5 days after the termination of activity; in the application, indicate the appropriate date, it will be the last day of conducting tax activity. If you forgot to submit the application or submitted it untimely, in this case the date of deregistration will be considered the last day of the month in which the application was submitted.
- In case of violation of the conditions for applying the tax, the transition will be carried out from a new tax period, i.e. from the new quarter. The date of termination of activity will be considered the last day of the month of the quarter in which the violation limiting the application of the Single Tax occurred. For example, if the restriction arose on April 25, 2015, then it is necessary to switch to the new regime starting from the 3rd quarter, i.e. from July 1, 2015.
- In the event of a transition to a new regime, which can only be done at the end of the year, the last day of work will be December 31.