You will need
- - an application form PT-1 for organizations;
- - an application form PT-2 SP.
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.
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.
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.
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.
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.
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.
If the taxpayer operates in different regions, then they can be used for various types of activities that fall under unified tax on imputed income and various factors. Therefore, it needs to register in each region in which it operates.
In the framework of UTII there is no such thing as a zero Declaration. Taxes are paid on the basis of imputed income, which has nothing to do with real profits. Therefore, if you temporarily do not lead activities under the regime must be removed from the register, not to pay the tax. In the future, when you resume, you can re-apply for registration.
Advice 2 : How to pay vmenenku
Unified tax on imputed income (ENDW), popularly so-called "vmenenku" is established by the legislation of the tax regime under which the tax base is fixed, and its size depends on the activity of the entrepreneur.
Thus, if the activity of the entrepreneur falls under established for payers UTII views, it is a very profitable advantage. The income of the payer can be arbitrarily large, while the tax rate remains unchanged. If a particular activity falls under the single tax on imputed income, the payer is not entitled to choose a different tax system (the unified agricultural tax, simplified taxation" or public).
If the organization has several activities, one of which falls under "vmenenku", she has the right to use several modes, for example, a simplified tax system and unified tax on imputed income. The enterprise shall separately account for business transactions. Separate accounting is carried out and in that case, if the subject of several activities falling under "vmenenku".
ENV frees entrepreneurs from paying tax on property, on profit, value added tax and the unified social tax. But the application "vmenenki" does not give the right business entity to pay land and vehicle tax, excise tax, stamp duty and VAT if goods are imported into Russia from abroad.
Unified tax on imputed income is calculated based on the ratios that are established by municipal authorities in each region. In determining these coefficients take into account the level of profitability for each activity.
The payment of the unified tax on imputed income carried out once a quarter. In this case, before the 20th of the month following the end of the quarter, you must submit a tax return and pay the tax. Individual entrepreneurs applying "vmenenku" should keep the book of income and expenses, and organizations – a common form of application accounts.
Advice 3 : How to report the tax on imputed income
Unified tax on imputed income (UTII) is one of the systems of taxation which is most convenient for enterprises, which is difficult to take into account the expected profit. You should know that only certain types of activities fall under UTII. The full list can be found in Chapter 26.3 of the Tax Code of the Russian Federation).
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.