How to determine the trade area for UTII

Unified tax on imputed income is calculated based on the area of business object, an employee for the pursuit of profit. However, there are disagreements between the tax authorities and entrepreneurs about what should be considered a sales area for the payment of imputed income and how to calculate.

You will need

• - a rental agreement,
• - other documents of title to the premises,
• - normative acts.

Instruction

1. If the object of trade has several rooms, each with an area not exceeding 120 square m, when calculating the imputed income is taken into account the area of each room individually in that case, if they are used as shopping facilities. If the premises are used as a utility, for their use, the tax is not paid.
2. The basis for the determination of the floor space is the figure specified in the inventory document. This paragraph applies to taxpayers who object to tax imputed income in the property.
3. If there is a discrepancy between the technical passport and the sales area due to redevelopment, it is necessary to carry out the planned technical inventory. A paper on this in the future will be the basis for payment of the imputed tax.
4. The tax authority must submit an application for amendment of the trade area and attach a copy of the results of technical inventory.
5. If commercial space is leased, then a document confirming the sales area, can be a written application to the lease contract. It should be detailed, what is the area actually used for trading, and which for storage purposes. In this case, when checking the tax office presented this document.