Features of the transition to UTII
This tax system is quite convenient, but to use it is permitted only to certain categories of taxpayers. If the company or the entrepreneur fall under UTII, they are exempt from paying tax on property and profit and VAT, do not pay personal income tax on their income. According to the new amendments in the tax code, in 2013 the transition to UTII was voluntary.
To change the tax system allowed the beginning of the new tax period if the company meets the statutory requirements. If the total annual revenue exceeded 2 million rubles., the company employs more than 100 people – in the translation of his on the imputed income will be denied. In addition, there is a list of businesses that are not permitted the application of this tax regime. More details about this are mentioned in the article 346.26 of the tax code.
At statement on the account in tax inspection of a legal entity from a written statement about the transition to this form of taxation, otherwise it is allowed to do only at a certain time, once a year.
Who can pay imputed income
The list of categories of business activities subject to unified tax on imputed income, is detailed in the Tax Code, however, local authorities can extend it or remove some categories.
In the Unified Classifier of Economic Activities (OKVED) under the payment UTII fall:
- public catering enterprises; engaged in retail trade in stationary trade network, as well as in non-stationary retail network. The sales area must not exceed 150 square meters for each object of trade organization;
- entrepreneurial activity on rendering of motor transportation services in transportation of passengers and goods by private vehicle. In this case, SP will not be able to go on the imputed income if it owned more than 20 cars, which he uses in business;
- provision of veterinary and household services;
- letting businesses located in both stationary and non-stationary trade network and public catering, not having halls of service of clients;
- rendering services on placement of advertising on vehicles and outdoor advertising;
- provision of services on temporary accommodation (hotel business), if the area of the premises not more than 500 sq. m.
More precisely to learn about subject specific activity in a particular region under the possibility of transition to the imputed income, contact your local branch on.