Advice 1: 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.
How to determine the trade area for UTII
You will need
  • - a rental agreement,
  • - other documents of title to the premises,
  • - normative acts.
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.
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.
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.
The tax authority must submit an application for amendment of the trade area and attach a copy of the results of technical inventory.
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.
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.

Advice 2 : How to calculate imputed income for retailers

Unified tax on imputed income is calculated based on underlying profitability and the coefficients K1 and K2.They usually depend on the region in which it operates. Of your tax you need to purchase a memo on imputed tax of your region.
How to calculate imputed income for retailers
You will need
  • Calculator and the "Decision on the system of taxation in the form of a unified tax on imputed income"
Imputed income is calculated according to the formula:
Imputed income =base yield*(N1, N2, N3)*K1*K2, where N1, N2, N3 - physical index for each month of the tax period.
Single tax = imputed income for the quarter *15%
So, if you have retail trade, carried out in trading rooms, then the benchmark return is equal to 1800 * on sales area in square meters.
(For example, the area of your room shopping 15kV.m. then the benchmark return is equal to
15*1800=27000 for 1 month.). Next, determine the K1 according the current year. K1 is a factor set for the calendar year, taking into account changes in consumer prices. It is set by the government.
We get:1800*15=27000
27000*3(months full)=81000
Multiplied by the coefficient K1(2011: K1=1,372)
Further multiplied by K2, which is equal to: K2 = KVD*KMD where KVD-type of business activity multiplied by the estimated component. Look in the purchased brochure. K2 for retail trade (food products) equal to 0.8.
Next, look for the coefficient that defines the unit of account at the place of business.
Looking for the same bill this year. If our store in downtown – that KMD=1
Then K2=0,8*1=0,8.
Round and get 88906. This is our imputed income for 3 months with a sales area of 15 sq. m.
The tax on imputed income will be equal to
88906*15%=13336 RUB.
It should be noted that for trade, not having trading halls, the underlying physical index will be different.
From the resulting sum deduct the amount paid in this period insurance contributions to mandatory pension insurance (no more than 50% of the assessed tax) received and the amount of tax on imputed income for payment.
Tax return you must submit to the tax authority before the 20th day following the reporting period.
Useful advice
It is convenient to generate the report in the program, the Taxpayer-legal entity
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