You will need
- - an application form PT-1 for organizations;
- - an application form PT-2 SP.
Instruction
1
Imputed income may apply, not every company and not in all regions. The law provides a limited range of retail companies and a list of services that can be translated into UTII. Among suitable for the "vmenenki" activities of household, veterinary, motor transport and advertising services, Parking, catering, retailing, etc. Thus, in order to move on to the UTII need to start to engage in any of these areas.
2
If you decide that PT is the optimal tax regime, it is necessary to assess the compliance of their own business criteria. Go to "vmenenku" can not large taxpayers, with a staff of over 100 people and companies from participating in other organizations not less than 25%. The income of the company. There are limitations on certain types of activities - food service in educational and medical institutions as well as the company leases the petrol station.
3
For registration as a payer UTII PI must submit an application form PT-2, and organization - UTII-1. Download the latest forms are always available on the website of FTS. When applying you will need to present a passport, no other documents are required. You may apply in person or send by mail.
4
Registration must be made within 5 working days after the start of activities that fall under UTII. Specified in the statement date and will be the initial certificate of registration as a payer UTII. The procedure of registration takes 5 working days.
5
If the taxpayer is already registered as a payer UTII one base and began to engage in a new activity, he is obliged to register for each of the bases. For example, the company has several outlets for the sale of building materials and decided to open a division that will be engaged in repair of apartments. It already consists on the account imputed income from the retail trade, he must now register and household services because they have different metrics for calculating the tax base and great odds.
6
To register as a payer UTII, on the place of business. In relation to peddling (e.g., delivery services or pizza Lunches in the office) this must be done at the location of organization or address of the sole proprietorship.