How to make a report on the imputed income

Taxpayers, particularly individual entrepreneurs who have chosen the activities subject to unified tax on imputed income, are required each quarter to report to the tax authority. This is filled with a special Declaration. A form has been approved by the Ministry of Finance of the Russian Federation No. 137н.

How to make a report on the imputed income
How to fill out a Declaration UTII UI
What documents do I need to SP when UTII
How to report the tax on imputed income

You will need

Blanc Declaration UTII;
- The tax code of the Russian Federation;
- acts of local government;
- documents of the company;
calculator.

Instruction

Imputed income is a fixed amount, the amount of which is set by the tax authorities and acts of local government. At registration necessarily specify the type of activity that you plan to do. So, you will be able to choose a taxation regime. Note that if economic activity falls into the list prescribed in article 346.26 of the tax code, to choose the system you will be impossible, as services are automatically transferred you to the taxation of imputed income.

In the form of the Declaration of ENVD on each page write your INN. If your company is registered as a LLC, write more and CAT. Specify the code of the tax period, that is, the quarter for which you are accountable, also the service code for the location of the company.

Fully write the name of the company or the personal data of the person registered as individual entrepreneurs. Specify the code of the economic activity. If you are doing a few FEA, respectively, to submit a Declaration for each of them separately.

Complete section 2 of the Declaration on the imputed income. Enter the address location of the business or residence address of the PI. Calculate the value of the physical index for each month of the quarter for which you fill out a Declaration. Physical rate depends on the number of staff, floor space, etc.

Regulations take the value of basic profitability. Then find its relation to the average value of a physical parameter. The result multiply by the correction coefficients K1 and K2. They are fixed and K1 take out in tax legislation, K2 of the acts of the regional government.

Rate imputed income is 15%. They multiply the result obtained through the steps described above. Enter in line 110 the calculated tax amount.

In the third section of the Declaration, specify the amount of insurance contributions paid to the budget, the size of the disability benefit granted to employees on sick leave. For these values the amount of tax is reduced. Accordingly subtract them from the calculated imputed income. Write the result in row 060. in the first section, write the estimated amount of tax for each type of activity, if your company has several.

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