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.
Note
According to article 346, 27 of the tax code, the area of warehouse, office and ancillary facilities in the area, which is subject to pay imputed income is not included.
Useful advice
If tax inspectors revealed violations in the reflection of the real size of the object UTII in the Declaration and understatement of income is the accrual of unpaid tax for the entire period of use of the premises, if the merchant cannot prove otherwise. However, there are precedents for the decision of tax authorities on additional imputed income and the penalty was challenged and reversed by the court.