Accountants will submit the UTII declaration for the 1st quarter of 2015 on a new form. It was approved by order No. ММВ-7-3 / 353 dated July 4, 2014. The same order approved
Keep in mind that inspectors have the right not to accept reports on the old form (clause 3 of article 80 of the Tax Code of the Russian Federation). And if it is not redone in time, then the declaration will be considered not submitted. This can lead to the blocking of all company accounts and a fine of at least 1,000 rubles. (Subclause 1, clause 3, Art. 76, Art. 119 of the Tax Code of the Russian Federation).
The deadline for submitting the declaration and the deadline are different. The declaration must be submitted by April 20 inclusive. You can pay tax on the 27th. The payment deadline is postponed from April 25, since it fell on Saturday (clause 1 of article 346.32 of the Tax Code of the Russian Federation).
Generally new form the declaration is similar to the previous one. It also includes a title page and three sections that have undergone changes.
First section
In the updated UTII declaration for the 1st quarter of 2015, it is no longer necessary to indicate the BCC. But for OKTMO, several lines are allotted at once. This is necessary to ensure separate accounting if a company or entrepreneur is engaged in activities taxed by UTII in different localities. When filling out this indicator, for which eleven familiarity spaces are allocated, free cells can be left blank or dashes can be put in them. For example, for an eight-digit OKTMO code 12345678, a value of eleven characters “12345678 - - -” is written in the “OKTMO Code” field.
On line 020 indicate UTII amount for payment. Please note: it is calculated separately for each OKTMO.
If lines 010 and 020 are not enough, then you need to fill in two or more sheets of section 1 of the declaration.
Example.
LLC "Rassvet" is engaged in retail in the cities of the Moscow region and uses a special regime in the form of UTII. The following UTII amounts were charged for payment:
(OKTMO 46 647 101) - 60 291 rubles;
Sofrino (OKTMO 46 647 163) - 35,000 rubles;
Ivanteevka (OKTMO 46,732,000) - 30,000 rubles;
Ashukino (OKTMO 46 647 152) - 20,000 rubles;
(OKTMO 46 647 154) - 18,000 rubles;
Krasnoarmeysk (OKTMO 46,743,000) - 22,000 rubles.
Second section
Section 2 of the updated declaration is filled out separately for each type entrepreneurial activity... And if they are engaged in several separately located places, then it is filled out separately for each of the OKTMO codes. That is, if the company has two stores in different cities, then section 1 will be general, and section 2 for each store will be separate (clause 5.1 of the Procedure approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / 353).
In this section, you no longer need to write codes for the services provided for OKUN. But now there are new columns 1, 2, 3 and 4 in lines 070-090. They were not in the previous declaration. For these lines in column 4 is calculated the tax base for each month of the reporting period. In the value of the physical indicator in column 2 of these lines and the basic profitability, adjusted by the coefficients K1 and K2, are taken. In this case, they are indicated in column 3 of lines 050 and 060. To determine the indicator for filling in column 4 of line 070, you need to multiply the indicators of lines 040, 050, 060 and columns 2 of line 070 (sub. 7, clause 5.2).
Similarly, the values for filling in columns 4 of lines 080 and 090 are calculated. Only as the fourth factor, the values of columns 2 of lines 080 and 090, respectively, are taken, which are similarly multiplied by the coefficients and the base yield.
If or deregistration as a UTII payer happened in the middle of the month, then the tax base indicated in column 4 on lines 070-090 must be adjusted for the number of worked calendar days... In this case, it must be divided by the number of calendar days in the corresponding month and multiplied by the number of days worked. As in the sample below.
In line 100 of section 2, indicate the amount of imputed income for the reporting quarter for the relevant type of activity (subclause 8, clause 5.2 of the Procedure). For this, the values of column 4 along lines 070— 090 are summed up. The amount of tax by type of activity that must be paid for the reporting quarter is indicated in line 110. To calculate it, the value on line 100 is multiplied by the rate of 15 percent.
Example.
LLC "Rassvet" is engaged in the retail trade of non-food products in the urban settlement of Pushkino, Moscow Region, in a store with a trading floor area of 50 sq. M. m. Basic profitability in the amount of 1800 rubles. K1 coefficient - 1.798; K2 - 1.0. On March 16, the store closed down.
Third section
Changes in section 3 are primarily related to the fact that entrepreneurs who do not have employees have the right to reduce UTII by the entire amount of contributions paid to the Pension Fund of the Russian Federation and FFOMS, based on the cost of the year (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation). At the same time, organizations and entrepreneurs who pay wages to hired workers, as before, are entitled to reduce the tax only within 50 percent of its amount.
In this regard, a new line 005 has been introduced into the updated declaration. It indicates the attribute depending on whether he has employees to whom he pays wages or not. Respectively 1 or 2.
Line 010 remains the same. It indicates the amount of the calculated UTII (the sum of the values in line 110 of all completed sections 2 of the declaration).
But the amount of insurance premiums from payments to employees and the amount of paid insurance premiums for themselves are reflected separately in lines 020 and 030, respectively (sub. 3, 4, clause 6.1 of the Procedure). Let us recall that there was no such division in the previous declaration. But there are still fewer lines. Last year's declaration separately indicated insurance premiums and temporary disability benefits paid at the expense of the employer for the first three days of illness. For this, lines 030 and 040 were intended, respectively. This position is now included in total amount line 020, on which you can reduce the tax. The tax base calculated in all sections 2 was transferred to line 010 of the previous declaration. Now this indicator is gone.
Line 040 shows the total amount of UTII payable for the first quarter (subparagraph 5 of clause 6.1 of the Procedure).
Example.
LLC "Rassvet" accrued UTII for the I quarter in the amount of 185,291 rubles. The amount of paid insurance premiums was 85,000 rubles, and the temporary disability benefit at the expense of the company was 5,000 rubles.
UTII declaration 2015 - sample filling , due date, as well as changes made to the declaration form from January 1, 2015, are the main topics of this article.
Tax period in the UTII declaration
Individual entrepreneurs and legal entities who use the Unified Imputed Income Tax (UTII) in their activities are required to pass UTII declaration v tax authority every quarter. It is this time period that is the tax period for this special regime.
The peculiarity of this tax is that it must be paid even in those circumstances when entrepreneurial activity is not conducted. The amount of tax under this taxation system depends solely on the established amount of imputed income.
Naturally, every three months the taxpayer surrenders and UTII declaration.
Deadline for submission of the UTII declaration
The Tax Code in clause 3 of Art. 346.32 has set a strict time frame for taxpayers to meet upon submission tax return UTII.
UTII declaration must be surrendered by the 20th of the month that is the first in the next tax period, namely:
- for the 1st quarter, the report must be submitted by April 20;
- for the 2nd quarter - until July 20;
- for the 3rd quarter - until October 20;
- for the 4th quarter - until January 20 of the next year.
The peculiarity of the deadline is such that it is possible to submit declarations on the 20th, unless, of course, it falls on weekends and holidays. Then you can send the report to the inspection on the first working day after the end of the rest. He will, according to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, by the deadline after which the responsibility for delay comes.
How to fill out the UTII declaration - on paper or in electronic form?
A taxpayer who uses imputation in his activities has the right to send UTII declaration two possible ways: on paper or in in electronic format through the Internet. These methods are provided for in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation.
Formation of a declaration in paper form presents no difficulties, since this method is traditional and worked out to the smallest detail. UTII declaration can be sent by registered mail, or it can be taken to the inspection personally by the taxpayer or his representative.
WITH electronic document management until recently it was more difficult, since you had to send reports through the operator or purchase digital signature on one's own. For organizations, this path was not difficult, but individual entrepreneurs, when sending UTII declaration used the services of intermediaries.
Much has changed since July 1, 2015, when individuals with the status of individual entrepreneurs have the opportunity to take UTII declaration across Personal Area taxpayer. Now it remains only to correctly enter all the indicators for the columns and sections of the report.
UTII declaration 2015 - sample filling
In mid-2014, the Federal tax office by order of 04.07.2014 No. ММВ-7-3 / [email protected] approved the updated filling procedure UTII declaration and the form in which it should be submitted electronically. In accordance with this order, taxpayers were obliged to start using these rules from the 1st quarter of 2015.
Largely UTII declaration form left very close to the one used in 2014 - the same 3 sections, the same title page. The whole structure is completely preserved UTII declaration, as well as the purpose of the sections.
As a result, all differences are concentrated in the composition of the indicators and their presentation. Here are the differences between the forms of 2014 and 2015:
- Section I of the updated form UTII declaration no need to specify the KBK.
- In section II, the changes are as follows:
- it is not necessary to indicate the codes of the services provided, determined by OKUN;
- in lines 070–090, new columns 3 have been introduced, which serve to adjust the tax base, the need for which arises at the beginning of activity in the month of registration or upon deregistration.
- In chapter III changes are as follows:
- introduced line 005, which is intended to reflect the attribute related to whether the taxpayer pays remuneration to individuals;
- lines 020 and 030 now reflect separately insurance premiums paid for employees and for themselves.
Tax declaration for UTII - a program for checking the correctness of filling out the report
The IRS regularly publishes materials to help taxpayers fill out UTII declaration... As such a program, the Federal Tax Service of Russia in a letter dated 09.12.2014 No. GD-4-3 / [email protected] sent to all interested taxpayers control ratios indicators tax declaration for UTII... With the help of this document, you can check whether it is filled in correctly UTII declaration and if there are any errors.
The control agreements of the Federal Tax Service contain resources that reflect:
- how the indicators contained in UTII declaration;
- how the indicators depend UTII declaration from external indicators contained, for example, in the Tax Code of the Russian Federation, USRN, BTI, etc.
Where to download the UTII declaration form 2014 and see a sample UTII declaration 2014
If an organization or an individual entrepreneur needs to submit an updated declaration for tax periods the previous year, then download the UTII form 2014 and also see a sample of filling out the UTII declaration over the past year, you can on any accounting portal or on the sites of legal reference systems.
Further, directly in the program itself, we select reporting period: "1st quarter 2015" and in the top menu, in the "Documents" section - the item "Tax reporting". Using the "Add" icon, go to the list of declarations available for filling in and select the one you need, in our case, the UTII tax declaration. If the declaration is not filled in for the first time, then it can be copied from Q4. 2014 year.
Filling out the title page will not cause any difficulties, since it has not changed at all compared to the old form. In this article, I will consider filling out a declaration using the example of an individual entrepreneur carrying out cargo transportation (without employees). Therefore, the code at the place of registration will not be "320", as in the majority of entrepreneurs on UTII, but "120".
It remains (if necessary) to select only the required OKVED, and the program will fill in the rest automatically. An example of filling out the title page can be seen in the following picture:
Section 2 of the UTII declaration
We skip section 1, which we will fill in last, and go straight to section 2 “Calculation of the amount of the unified tax on imputed income for certain types of activities”.
This section has changed and changed for the better. Firstly, we no longer indicate the code of the services provided for OKUN (note - for consumer services). Secondly, the calculation of tax appeared when carrying out activities not at the beginning of the reporting quarter or not until the end of the quarter. This situation often arises when registering / canceling taxpayers.
Section filling algorithm:
- We select the code for the type of business. In my case, it is "05" (Provision of road transport services for the transport of goods). In this case, the program in line 040 will automatically indicate the basic profitability - 6000 rubles.
- We fill in the address of the place of business.
- In line 030, we must indicate the OKTMO code.
- The program will reflect the coefficient - 1.798 automatically, so you need to fill in line 050.
- In line 060, you must specify the coefficient. K2 that suits your business. Deputies "like" to raise it every year, so it will not be superfluous to look into the local law on the introduction of UTII and check the value of K2.
- In lines 070-090 we indicate the value of physical. indicator. For shops - this will be square. meters, for personal services - the number of employees, etc. In my example, this is 1 car, so I put "1" everywhere.
- For auto-calculation, press the F5 key and get:
Entrepreneurs who use various state benefits (children, housing subsidies, etc.) will see their monthly income in this section. In my case, it is 8630 rubles. per month. In the previous declaration for the calculation monthly income it was necessary to divide line 010 (tax base) by 3 in the Third section.
If the taxpayer carries out several types of "imputed" activities, then section 2 must be completed for each of them. To do this, in the top menu, click on the "Add section" or "Copy section" icon. My individual entrepreneur carries out 1 type of activity, so I immediately proceed to filling out the next section:
Section 3 of the UTII declaration
Section 3 has also changed, but it can be filled out quickly and easily:
- Individual entrepreneurs without employees in line 005 indicate - "2", in line 030 - the amount paid fixed contributions and press the F5 key. Everything!
- Individual entrepreneurs with employees and organizations in line 005 indicate - "1", in line 020 - the amount of insurance premiums paid during the reporting quarter for employees and press the F5 key. Everything!
As in the past year, individual entrepreneurs without workers in 2015 can safely reduce UTII without any restrictions, but individual entrepreneurs with employees still cannot do this.
Section 1 of the UTII declaration
In the specified section on line 010 we select required code by OKTMO, press F5 for the final calculation and that's it - the declaration is completed. But to check the correctness of filling, you need to press the F6 key. If there are no errors, then we send the declaration to the printer.
The attentive reader has noticed that the signature and date fields are only on title page and in section 1, and are absent in the remaining sections. This is another of the changes in the new 2015 version of the UTII declaration form.
In fact, filling out the declaration will take less time than reading this article and should not cause any difficulties. But in any case, if you have any questions, write them below in the comments - we will figure it out.
Where to take: FTS
Frequency of delivery: quarterly
Must be taken before: 20th of every first month of the quarter
Penalty for untimely delivery:
RUB 1000 or 5% of the required tax amount monthly
Document's name: Tax return on single tax on imputed income for certain types of activities (Form according to KND 1152016)
Format:.xls
The size: 181 kb
UTII declaration is a form of reporting on the unified imputed income tax (UTII). As for the UTII itself, this is a special form of taxation available individual entrepreneurs, as well as organizations in the direction of certain types of activities. Main feature the presented form of taxation is that the actual profitability of the business does not matter, because the tax itself is calculated according to the indicators derived in the country.
The above declaration is regulated accordingly, Tax Code RF, and in particular - by the head of " Simplified system taxation "(clause 2 of article 346.26). This year, some changes were made to the former form, so you should download the UTII declaration form for 2017.
So who exactly has the right to apply UTII?
This can be done by individual entrepreneurs, as well as organizations that meet certain criteria:
- The workforce consists of less than 100 people. But this restriction does not apply until December 31, 2017 to cooperatives, as well as business societies where consumer societies or unions are the founders.
- Other organizations have a share of participation in the enterprise not exceeding a quarter (with the exception of companies, authorized capital which consists of social funds. organizations of people with disabilities).
If you meet the above criteria, then you should download the UTII tax declaration.
When is it necessary to submit the UTII declaration?
The tax period for these statements is a quarter. Therefore, you need to submit the declaration before the 20th day of each first month of the quarter. The accounting department should draw up the UTII reports and, accordingly, send it. The submitted documentation is handed over to the tax authority that is tied to the actual place of business of a particular organization and individual entrepreneur. Here you can download the UTII form for free and fill it in yourself.
Fines issued for late or incorrect submission of the UTII declaration:
- If the corresponding tax has been paid, then the fine is 1,000 rubles.
- If tax deductions have not been made, then the penalty is 5% of the required tax amount, according to the declaration, charged for each month from the day that was set for the provision of documentation. Also, the fine cannot be more than 30% of the tax amount and be less than 1000 rubles.
Thus, delays are best avoided. Therefore, the form under knd 1152016 must be submitted in a timely manner.
Select heading 1. Business law(237) 1.1. Business start-up instructions (26) 1.2. IP discovery (27) 1.3. Changes in EGRIP (4) 1.4. IP closure (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Business licensing (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments(7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash desks (14) 2. Entrepreneurship and taxes (415) 2.1. General issues of taxation (27) 2.10. Professional income tax (9) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient К2 (2) 2.4. OSNO (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extrabudgetary funds(9) 2.8. Reporting (86) 2.9. Tax incentives(71) 3. Useful programs and services (40) 3.1. Legal entity taxpayer (9) 3.2. Services Tax Ru (12) 3.3. Services pension reporting(4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State
