You will need
- -a qualified accountant;
- -observance of cash discipline;
- -preparation of necessary accounting documents;
- -timely payment of tax and making tax returns.
Remember that when UTII must comply with cash discipline, that is, keep cash book, and complete the credit and debit orders. The availability of the company's cash registers do not have. If the buyer requires reporting, it is sufficient to issue a receipt or receipt.
Entrepreneurs who switched to PT and getting ready to report, you must remember that accounting must be carried out in full, as the tax will need to submit the registers quarterly and annual balances and reports on profits and losses.
Payers UTII need to register with the tax office according to the following scheme: if your company is engaged in transport services, distribution or peddling retail trade, as well as the placement of advertising on transport, you will need to register on the enterprise, and if you have the SP, at the place of residence. If you are engaged in other services that fall under the list of IND, then you must register in the tax at the place of business.
You pay imputed income at the end of the tax period (quarterly). Transfer money should be no later than the 25th day of the following month and the tax return must pass before the 20th day of the month following the reporting period.
You should remember that if the entrepreneur reports one activities UTII, and other for other schemes of taxation, it is necessary to keep separate records of assets, liabilities and all business operations in the enterprise.
Single tax for the quarter is transferred to, net of contributions that went to wages and fixed payments and the sum of all benefits for temporary disability of employees. However you should know that the amount of tax may not be reduced less than 50% of the original amount.