UTII for the 3rd quarter must be calculated before the date specified in the Tax Code of the Russian Federation. We will tell you how to calculate tax if the tax period has not been fully worked out; whether it is necessary to submit a declaration if no activity was carried out, in what time frame and in what form to submit the declaration and when to pay the budget for this tax, and we will also show an example of filling out an updated UTII declaration. You can download the UTII declaration form in the form recommended by the Federal Tax Service in this material.
Results of the 3rd quarter in the declaration: when to submit and in what form?
The deadline for submitting the UTII declaration for the 3rd quarter is regulated by clause 3 of Art. 346.32 of the Tax Code of the Russian Federation - the code allocates 20 calendar days:
- to calculate the amount of imputed tax;
- registration of UTII declaration;
- it to the tax authorities.
Read about the procedure, conditions and nuances of using UTII.
How often do I need to report on UTII and pay tax?
In order not to receive claims from controllers, it is important for the taxpayer using UTII to remember two important calendar dates:
- The 20th day of the month following the expired quarter - no later than this date, submit to the tax authorities your UTII declaration for the expired quarter;
- The 25th day of the month following the end of the quarter - no later than the specified date, the tax reflected in the declaration must go to the budget.
If the deadline for submitting a return or paying a tax falls on a weekend (non-working) day, it is shifted to the next closest working date. Since October 20, 2019 is a Sunday, taxpayers have 1 additional day to prepare their return, because... The deadline has been moved to 10/21/2019.
Taking into account the quarterly frequency of reporting and payment of UTII, in the period from 01/01/2019 to 12/31/2019, the UTII taxpayer will need to submit 4 UTII declarations and pay the tax to the budget 4 times on time.
Read about the accounting rules for UTII.
We will tell you what to take into account in the UTII declaration based on the results of the 3rd quarter in the next section.
Should I file a UTII declaration based on the results of the 3rd quarter if the imputed activity was not carried out at that time?
In this case, tax authorities and officials of the Ministry of Finance are unanimous in their opinion - the inactive imputator is obliged to:
- submit a UTII declaration with a non-zero tax - with indicators identical to the last non-zero declaration (letter of the Ministry of Finance dated 04/29/2015 No. 03-11-11/24875);
- or deregister with the tax authority as a UTII payer (clause 3 of Article 346.28 of the Tax Code of the Russian Federation).
That is, if, for example, in the 3rd quarter, the company (or individual entrepreneur) temporarily suspended UTII activities (and in the declaration for the 2nd quarter the indicators were non-zero), and an application for deregistration was not submitted to the tax authority:
- in October (before the 20th day) it is necessary to submit a non-zero UTII declaration - the data for calculating the tax must coincide with the UTII declaration figures for the 2nd quarter;
- Also, at the end of the 3rd quarter, UTII must be paid - the amount of tax will be similar to that listed for the previous quarter.
In this case, for declaring UTII in the 3rd quarter. Simply submitting a zero declaration will not work - officials of the Ministry of Finance insist that the concept of “zero declaration” in relation to UTII does not exist in the Tax Code of the Russian Federation. The Supreme Arbitration Court of the Russian Federation also insists that failure to carry out business activities during the tax period is not grounds for releasing the UTII payer from the obligation to submit a tax return and pay this tax (clause 7 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 157).
Tax officials are less categorical. In their opinion, there is one reason in the presence of which filing a zero UTII return is permissible (information from the Federal Tax Service “On explaining the tax consequences of the UTII payer’s suspension of business activities”): UTII is equal to zero if the use or ownership of property necessary for UTII activities is terminated (there is no physical indicator).
What is the deadline to submit a UTII declaration if you worked for 1 month in the 3rd quarter?
If you, as a UTII payer, worked for only 1 month in the 3rd quarter, for example July (from the 1st to the 31st), and were deregistered in the manner prescribed by the code, are there any special rules for filing a UTII declaration in this case in not provided for in tax legislation.
You will have a lot of time to submit UTII reports - from August 1 to October 20. That is, the generally established procedure is applied - based on the results of the 3rd quarter, the UTII declaration is submitted no later than October 20.
However, remember that:
- To deregister, you need to submit an application to the tax authorities - the code allocates 5 days for this procedure from the date of termination of UTII activity;
See sample application .
- at the end of the 3rd quarter, calculate UTII not for the entire quarter, but only for the actually worked period from July 1 to July 31 (the date of deregistration) - this date will be considered the date of termination of UTII activity indicated in the application (clause 3 of Article 346.28 of the Tax Code of the Russian Federation ).
Who does not need to report on UTII in the 3rd quarter?
If companies or individual entrepreneurs carried out activities falling under the UTII regime in the 3rd quarter, this does not mean that they automatically become payers of this tax at the end of the quarter.
It must be taken into account that UTII is not available to some business entities. Taxpayers cannot apply this regime if:
- the average number is more than 100 people. and/or the share of other legal entities in the authorized capital exceeds 25%;
- UTII does not apply in the territory of their work;
- they are healthcare, educational or social welfare organizations (in terms of catering services) or provide rental services for gas stations and gas filling stations (gas filling stations);
- they belong to the category of the largest (the criteria for such entities are specified in the order of the Ministry of Taxes of April 16, 2004 No. SAE-3-30/290@ as amended by the order of the Federal Tax Service of December 25, 2017 No. MMV-7-7/1083@);
- The types of activities falling under UTII are carried out within the framework of agreements on joint activities or trust management of property;
- they carry out trading activities that are subject to UTII on the territory of the municipality (federal city) where the trade tax is established;
- they are taxpayers of the Unified Agricultural Tax and sell the agricultural products they produce within the framework of retail trade and public catering activities subject to UTII;
- they are institutions that have the status of a state or municipal governing body (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 22, 2010 No. 561/10).
Thus, these categories of taxpayers do not file a UTII declaration at the end of the 3rd quarter and do not pay tax. At the end of the reporting period, they have obligations for other taxes (VAT, income tax, etc.).
Results
The deadline for submitting UTII for the 3rd quarter is no later than October 20. The same period applies for reporting if during the quarter the taxpayer conducted UTII activities for only a few days. If the imputed activity was not carried out at all and an application for deregistration was not submitted to the tax authorities, you will still have to file a declaration and pay the tax within the same time frame. According to Finance Ministry officials, the amount of tax payable will be identical to the tax reflected in the declaration for the previous quarter.
The deadline is approaching, no later than which UTII taxpayers must report on the imputed tax. Check our quick reference and sample form to see if you're missing anything.When do you need to submit your UTII declaration for the first quarter of 2017?
The UTII declaration for the first quarter of 2017 must be submitted no later than April 20, and the tax must be paid no later than April 25.Deadlines for submitting the UTII declaration for 2017:
- for the first quarter - no later than April 20, 2017;
- for the second quarter - no later than July 20, 2017;
- for the third quarter - no later than October 20, 2017;
- for the fourth quarter - no later than January 20, 2018.
If you do not submit your UTII declaration for the first quarter of 2017 on time, you will be fined under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. The fine for each month of delay is 5% of the amount of tax that is indicated in the declaration for payment (additional payment), but was not paid on time. They cannot collect more than 30% of the tax amount. Less than 1000 rub. There is also no liability. This is if there was a delay in paying tax. If the tax is transferred on time, the fine is 1000 rubles.
The director or chief accountant for being late in submitting the UTII declaration for the first quarter of 2017 may be fined from 300 to 500 rubles under Article 15.5 of the Code of Administrative Offenses of the Russian Federation.
Who and where submits the UTII declaration for the first quarter of 2017
All tax payers – both companies and individual entrepreneurs – must report on UTII. The reporting is sent to the inspectorate at the place of business where the taxpayer is registered as a UTII payer.What form should I use to submit the UTII declaration for the first quarter of 2017?
The UTII declaration is filled out according to the form from. The declaration has a title page and 3 sections.What changed in the UTII declaration in 2017
Since 2017, individual entrepreneurs can take into account insurance premiums paid for themselves in the same quarter when calculating UTII. Legislators took this into account in section 3 of the UTII declaration. Line 040 “The total amount of UTII payable to the budget for the tax period” is now calculated differently, taking into account line 030 “The amount of insurance contributions paid by an individual entrepreneur in a fixed amount for compulsory pension insurance and compulsory health insurance.”How to fill out a UTII declaration for the first quarter of 2017
Let’s assume that the UTII declaration for the first quarter of 2017 is filled out by the Almaz company, which repairs jewelry in the town of Bui, Kostroma Region. The company has only one type of activity and one workshop in the city.
Front page
The title page shows information about the company - full name, tax identification number and checkpoint. The adjustment number is 0 if the company submits a declaration for the first time for the reporting period. Tax period - 21, reporting year - 2017.
The code for the type of economic activity must be taken from the All-Russian Classifier of Types of Economic Activities (OKVED2).
Don’t forget to add dashes to the end of the line if there is still space left after entering the data. The same applies to lines in which the company cannot enter anything. For example, according to data on reorganization, if one was not carried out.
Special attention to the line with the code “At the place of registration”. The data must be taken there in accordance with Appendix 3 to the Procedure approved by.
The line “Submitted to the tax authority” contains the inspection code. View it using the Federal Tax Service.
Section 1
Section 1 shows the data that the accountant provides in sections 2 and 3. Line 010 contains the code of the municipality in which the Almaz company operates on UTII. And line 020 will show the tax payable, which is calculated in the following sections.
Section 2
There will be as many sections 2 as the company has types of activities on the “imputation” and in how many municipalities it operates. The Almaz company will have only one section 2.
At the top of the section, you must enter the address of the place of business activity along with the index and OKTMO code.
Jewelry repair in the town of Bui, Kostroma Region, is considered a household service, so the line “Code of business activity” contains the value “01”. The codes must be viewed in Appendix 3 to the Procedure approved.
Below in section 2 we will directly calculate the tax.
Section 3
The Almaz company will have a taxpayer status of 1, because it has employees.
Line 010 will contain the value from line 110 of section 2. The Almaz company had one. If there are several sections 2, you need to add up the numbers of all lines of 110 of them.
In line 020 you must show insurance premiums paid in the first quarter of 2017. The final amount of tax that must be transferred to the budget is shown on line 040. For the Almaz company, this is the difference between lines 010 and 020 of section 3.
The last quarter of 2017 has arrived, and now is the time to remind taxpayers about the deadlines for submitting annual reports. We will tell you in this material what the deadlines for submitting reports will be for individual entrepreneurs and organizations for 2017.
Deadlines for submitting financial statements
All organizations, including those that are small businesses, are required to maintain accounting records, regardless of the tax regime they apply (Part 1, Article 6 of Law No. 402-FZ dated December 6, 2011). The annual accounting includes:
- financial results report,
- statement of changes in capital,
- report on the intended use of funds.
Small enterprises can report using simplified forms, but the reporting deadline is the same for all legal entities - 3 months after the end of the reporting year (Article 18 of Law No. 402-FZ). The last day for submitting accounting reports for 2017 to the Federal Tax Service and Rosstat will be April 2, 2018, since March 31 coincides with Saturday - a day off.
Deadlines for submitting tax reports 2017 to OSNO
Tax returns and calculations are submitted to the Federal Tax Service according to the established deadline for each type of report.
Organizations on OSNO file income tax returns, the frequency of which can be either monthly or quarterly. In any case, the income statement for 2017 must be submitted no later than March 28, 2018.
The reporting deadline is 2017 for other taxes:
- VAT – 01/25/2018,
- for the property of organizations - 03/30/2018,
- transport – 02/01/2018,
- land – 02/01/2018
The deadlines for submitting individual entrepreneurs’ reports for the year to OSNO are as follows:
- for declaration 3-NDFL - 04/30/2018,
- Entrepreneurs submit other reporting forms within the same deadlines as organizations.
Unified agricultural tax, UTII and simplified tax system - deadlines for submitting reports in special modes
Preferential tax regimes allow you not to pay a number of taxes - profit tax, VAT, property tax, personal income tax for individual entrepreneurs. In this case, there is a need to pay and report taxes under the special regime, as well as other taxes.
Individual entrepreneurs and companies that applied the simplified system in 2017 submit a single tax return under the simplified tax system once a year. At the same time, the reporting deadlines for legal entities and individual entrepreneurs differ: LLC “USN-2017” is submitted no later than 04/02/2018 (taking into account the postponement of the deadline from Saturday 03/31/2018), and the deadline for individual entrepreneurs is 04/30/2018. (clause 1 of article 346.23 of the Tax Code of the Russian Federation).
Producers of agricultural products can apply a special regime in which a single agricultural tax is paid instead of income tax. The Unified Agricultural Tax declaration for 2017 must be submitted no later than April 2, 2018, because the deadline (03/31/2018) coincides with a day off (clause 2 of article 346.10 of the Tax Code of the Russian Federation).
At imputation, declarations are submitted quarterly. Payers of UTII submit reports, the deadlines for which are established in clause 3 of Art. 346.32 of the Tax Code of the Russian Federation, for the 4th quarter of 2017. provided no later than January 22, 2018.
For other taxes, which are calculated by “simplified people” and payers of UTII and Unified Agricultural Tax, the reporting forms and deadlines for their submission do not differ from those used in the general tax system.
Deadlines for submitting reports on insurance premiums and personal income tax
All employers, being tax agents for personal income tax, are required to submit reports for 2017 on payments made to individuals and withheld income tax. The deadlines for submitting 6-NDFL for 2017 and 2-NDFL certificates are the same - 04/02/2018. If the employer was unable to withhold tax from an individual, he must provide a 2-NDFL certificate for it no later than 03/01/2018.
In 2017, insurance premiums should be reported quarterly to the Federal Tax Service, and not to the funds. The deadline for submitting calculations for insurance premiums for 2017 is no later than January 30, 2018.
This does not apply to insurance premiums for “injuries” - 4-FSS reports still need to be submitted to the Social Insurance Fund. The deadlines for submitting reports 2017 established for 4-FSS are different for electronic payments - 01/25/2018, and for paper payments - 01/22/2018.
Only one report needs to be submitted to the Pension Fund for 2017 - this is a new form on the insurance experience of individuals SZV-STAZH, which will be submitted for the first time. The deadline for submitting the SZV-STAZH for 2017 is no later than 03/01/2018.
Deadline for submitting statistical reports
Reporting to Rosstat is provided by individual entrepreneurs and small enterprises if they are subject to continuous or selective statistical research. Continuous research is carried out once every 5 years, and selective research is carried out monthly/quarterly (for small and medium-sized businesses) or annually (for micro-enterprises). Lists of those who must report are formed on the basis of information from the unified register of small businesses (Article 5 of Law No. 209-FZ dated July 24, 2007).
Rosstat communicates specific information about the forms and deadlines for submitting reports for 2017 to individual entrepreneurs and organizations by mail, but in order to be informed in advance, it is better to track the information on the website of regional statistical authorities in the “Statistical Reporting” section, or check it in your Rosstat branch.
Deadlines for submitting reports for 2017 – table
|
Reporting name |
Who rents |
Where is it provided? |
Submission deadline |
|
Annual financial statements (balance sheet, financial results report and appendices) |
organizations |
Federal Tax Service Inspectorate, Rosstat authorities |
|
|
VAT return for the 4th quarter of 2017 |
organizations and individual entrepreneurs |
||
|
Income tax return for 2017 |
organizations |
||
|
Declaration of corporate property tax for 2017 |
organizations |
||
|
Transport tax return for 2017 |
organizations |
||
|
Land tax declaration for 2017 |
organizations |
||
|
Declaration 3-NDFL for 2017 |
|||
|
Declaration of single tax under the simplified tax system for 2017. |
organizations and individual entrepreneurs |
04/02/2018 - organizations, 05/03/2018 - IP |
|
|
Declaration on UTII for the 4th quarter of 2017 |
organizations and individual entrepreneurs |
||
|
Declaration on Unified Agricultural Tax for 2017 |
organizations and individual entrepreneurs |
||
|
Certificate 2-NDFL for 2017 |
for individuals from whom it is impossible to withhold tax – 03/01/2018, for the rest - 04/02/2018 |
||
|
Form 6-NDFL for 2017 |
tax agents - organizations and individual entrepreneurs |
||
|
Calculation of insurance premiums for 2017 |
|||
|
Information on the average number of employees for 2017 |
organizations and individual entrepreneurs with employees |
||
|
Calculation of 4-FSS for 2017 |
organizations and individual entrepreneurs with employees |
01/22/2018 on paper, 01/25/2018 electronically |
|
|
Confirmation of main activity |
organizations and individual entrepreneurs |
||
|
Information from SZV-STAZH for 2017 |
organizations and individual entrepreneurs with employees |
“Imputement” is a tax regime that is chosen on a voluntary basis by legal entities and individual entrepreneurs. They can switch to it if their area of work falls into the list of activities established by law that is relevant for a particular municipal entity. All that is required of the entrepreneur is to make timely budget payments and provide reporting. That is why the relevant question is what is the deadline for paying UTII for the 3rd quarter of 2016 and how to calculate the amount of the mandatory payment.
The amount of tax is an amount that does not depend on the actual income of an entrepreneur or LLC. In order to simplify tax control, the state establishes the following assumption: the greater the number of units of physical indicator (FI) a commercial structure has, the more income it can receive. It does not matter whether an individual entrepreneur or a legal entity conducts business: the amount of the mandatory payment remains unchanged.
A physical indicator is the number of square meters of retail space, the number of employees hired or cars used in business activities. The parameter accepted for accounting is determined by law for each type of business to which the imputation applies.
According to current regulations, UTII payers are required to keep records of financial transactions. How to do this in practice is up to the commercial structure itself to decide. Often, for these purposes, an ordinary school notebook is used, which indicates the number of employees of an LLC or individual entrepreneur or, for example, the number of cars. The UTII tax period is a quarter, and therefore the FP value should be entered once every three months.
Tax calculation procedure
To calculate the amount to be transferred to the budget, the formula is used:
Tax = FP*BD*K1*K2*Rate.
- BD - basic profitability - the amount of revenue that, according to the authorities, one unit of a physical indicator can bring. This parameter can be clarified in the Tax Code of the Russian Federation.
- K1 is a deflator set by the Ministry of Economic Development annually based on the rate of price growth.
- K2 – coefficient determined by municipal authorities. It should be clarified with the Federal Tax Service at the place of activity of the individual entrepreneur or LLC.
- Rate – a value from 7.5% to 15%, set by local authorities.
The amount calculated once remains true throughout the year because the formula factors remain unchanged.
UTII: deadlines for submission and payment 2017
According to the provisions of the current legislation, quarterly accounting is kept according to the “imputation”. This means that individual entrepreneurs and LLCs that have switched to a simplified regime are required to provide reports and transfer money to the state treasury once every three months.
Tax payments must be made no later than the 25th day of the month following the reporting period. For 2016 the deadlines are as follows:
If the specified dates are holidays or weekends, then the tax payment must be made on the first working day that follows them. Failure to comply with the deadline for paying UTII threatens a commercial structure with monetary sanctions: for each day of delay, they are charged a penalty amounting to 1/300 of the refinancing rate. The violator is also subject to a fine.
An LLC or individual entrepreneur is required to transfer tax to the budget of the Federal Tax Service to which they are assigned. A special receipt is used for payment. It indicates the amount calculated using the formula for UTII.
Deadline for filing a UTII declaration
Reporting on “imputation” is submitted to the authorized bodies every quarter. This must be done before the 20th day of the month following the reporting period.
The exact dates for 2016 are shown in the table:
The main document that “substitutes” are required to fill out is the UTII declaration. Its form can be downloaded from any legal information system. It includes four sheets: a title page and three sections. You need to fill them all out.
The title book contains general information about the commercial structure and its activities: TIN, KPPP, name of the LLC or individual entrepreneur, OKVED codes, code of the Federal Tax Service to which the document is submitted. You should enter all the data and put dashes in the empty cells.
The second and third sections of the document reflect the presence of physical indicator units and employees. They specify the coefficients necessary for calculating tax and characteristic of a particular area of activity. In the first section, the received budget payment amount is entered.
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