When a citizen registers with the Federal Tax Service as an entrepreneur, he has the right not to use, but immediately switch to one of the preferential ones, which give a lower tax burden. One such popular mode is imputation. To use it, you need to issue and send to tax service application for registration of envd.
For a long time, this regime can be used by an entrepreneur at his will, and not due to restrictions imposed by law. But at the same time, you need to understand that you can apply only if the selected activity falls under the conditions of this regime.
Currently, the application of a single tax on imputed income (UTII) is regulated by the Tax Code and legislative acts local authorities. If a decision is made to use UTII, the latest documents must be studied in great detail.
Terms of transition to UTII
You can start applying the imputation either by submitting an application along with a package of documents, or by switching to it from another tax regime.
However, in order to avoid double taxation it must be taken into account that from some modes it is allowed to make the transition only after calendar year.
After the entrepreneur has decided to apply UTII, he needs to submit an application for the transition to UTII to the Federal Tax Service at the place of business. At the same time, this must be done within five days from the date of commencement of such activities. The law for these purposes establishes a special document of the UTII-2 form.
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Important! Usually, the application is submitted to the tax office at the place of future business. However, for some types, this must be done at the place of registration of the individual entrepreneur. These include, for example, the transport of goods and passengers.
The structure of preferential taxation regimes, according to existing legislation, includes a system in which an economic entity pays. For a variety of reasons, persons registered as individual entrepreneurs may decide to stop using this regime. To do this, it is necessary to submit an application to the IFTS for deregistration of UTII IP.
Current regulations the law determines that an entrepreneur must be deregistered as a UTII payer within five days from the date of termination of activity or transition to another taxation system.
To do this, the IP must send to tax statement, for which the UTII-4 form is provided. LLC uses for these purposes.
An entrepreneur may stop using imputation for the following reasons:
- Termination of the implementation of the direction of activity in which the UTII system was installed.
- Closing the IP this person generally.
- Use Criteria Violation UTII systems.
- Change of the used taxation system to another.
Attention! If an entrepreneur has decided to change the applicable regime, he must take into account that the use of the new taxation system in some cases is possible only from the beginning of the year.
Therefore, a situation may arise that the IP has left the imputation, but, for example, could not switch to. In this case, it will automatically have installed.
Upon receipt of this application, the tax authority must consider it within five days, and at the end of this period, give the entrepreneur a notice of the UTII closure.
Where to apply
An application for withdrawal from UTII must be submitted to the IFTS in which the individual entrepreneur had previously been registered as a UTII payer, that is, at the place of previously carried out activities.
At the same time, the UTII-4 form must be filled out at each tax office if activities carried out in several municipalities are terminated.
When an entrepreneur closes several types of activities, but within the boundaries of one city, point, etc., he can combine withdrawals for each of them in one application at once.
In our today's material, we will tell the reader about the procedure for deregistration of UTII and the rules for filling out the corresponding application. At the bottom of the page you can download the application form for deregistration of UTII. The rules and documents in force in 2018 remained unchanged for 2019. Statement and removal of the UTII payer occurs on the basis of applications.
If you are a UTII tax payer, a situation may arise when your commercial activity was outside the scope of the conditions for the application of this type of taxation. For example:
- refusal of the type of activity in which it is possible to apply special mode UTII taxation;
- in connection with the expansion of the volume of entrepreneurial activity, i.e. the area of the trading floor was increased and now exceeded 150 sq.m.;
- the share of participation in other organizations was more than 25 percent;
- according to the results tax period the average number of employees exceeded 100 people.
In the first case, within five days after the above changes, you must apply for deregistration of UTII. Various application forms have been developed for organizations and individual entrepreneurs. In other cases, you go beyond the application of UTII, thereby violating the rules for the application of UTII. An application for deregistration in case of violation of the procedure for applying UTII is submitted no later than the last day of the month of the quarter in which one of the three violations described above was discovered.
For organizations - UTII form 3 (Application for deregistration of an organization as a taxpayer of a single tax on imputed income for certain types activities (Form No. ENVD-3). Deregistration of individual entrepreneurs from UTII is regulated by the Order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV-7-6 / 94.
For individual entrepreneurs - UTII form 4 (Application for deregistration individual entrepreneur as a taxpayer of a single tax on imputed income for certain types of activities (Form No. ENVD-3). Withdrawal legal entity taking into account UTII, it is regulated by the Order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV-7-6 / 941.
Deadlines for deregistration of UTII
Based on your application, within 5 working days from the date of its receipt tax office issue or mail, as you specify on your application, a notice of deregistration stating the date you were deregistered.
Please note that this date will be the date you specified in the application. That is, in the application you indicate the date you were removed from the special tax regime and the reason for the termination of activities or the transition to another taxation regime.
If you have violated the deadline for submitting an application for deregistration of UTII due to the termination of business activities, then the date of deregistration will be the last day of the month in which the application was submitted. For you, this will mean that you are liable to pay tax on the entire last month, and not for the actual time of carrying out activities in this month (TC RF, clause 10, article 346.29).
You have the right to voluntarily switch to a different taxation regime only from the beginning of the year, if you retain activities for UTII.
Switch to another taxation regime during the year if you terminate the activity subject to single taxation during the year and start to carry out another type of activity. In this case, the application for deregistration of UTII must contain the date of termination of this type of activity.
But if you have committed at least one violation, which is described above, then it is already your responsibility to switch to a different taxation regime from the last day of the month of the tax period in which violations of the requirements established by subparagraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation were committed.
Do not forget to provide a UTII declaration after you have deregistered as a UTII payer. Submission deadline UTII declarations in case of deregistration, it does not differ from the usual deadline for submitting a declaration, namely, before the 20th day of the first month following the reporting quarter.
It is necessary to submit a declaration after deregistration to the inspectorate in which you were registered as a "custodian". There are, for example, situations in which the inspection in which you were registered as a UTII payer refuses to accept the declaration after you have been deregistered for UTII. For example, you deregistered on October 10, 2018. The deadline for submitting the declaration for the third quarter is January 20, 2019. Therefore, you have the right to file a declaration before the end of this period, but by the time you submitted your declaration, the inspectorate had already deregistered you and transferred the tax payer card to your main IFTS, at your place of residence, and refuses to accept the declaration. In this case, the actions of the inspection are illegal. This is stated in the Letter of the Federal Tax Service dated March 20, 2015 No. No. GD-4-3/ [email protected] If you are faced with such a situation, then you have the right to file a complaint by referring to the above letter from the IFTS.
The procedure for filling out an application for deregistration of UTII
The procedure for filling out an application for deregistration of a UTII payer is described in the Order of the Federal Tax Service of the Russian Federation of December 11, 2012 No. ММВ-7-6 / [email protected]). This application does not represent anything complicated and different from the procedure for filling out documents of this category. Let's just stop at one point. This is the definition of the code for deregistration of UTII.
When filling out the application, you will be asked to choose one of four codes:
- "1" - if business activity is terminated;
- "2" - if there is a transition to another taxation regime;
- "3" - if the requirements for the application of UTII, established by paragraphs 1 and 2, paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation, are violated;
- "4" - if none of the above points is the basis.
The first 3 codes do not raise questions. Let's find out under what circumstances to use the number 4 in this statement.
Subjects economic activity when applying imputation to without fail must be registered with the tax authorities. Registration takes place at the place of business or at the address of the organization or individual entrepreneur.
Notice of termination of work on UTII is also mandatory. There is no penalty for not submitting it. However, without deregistration, the accrual of tax on imputed income will have to continue, even in the absence of activity and cash receipts. According to paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, an application must be submitted no later than 5 working days from the date of completion of the activity that falls under the imputation.
Read more about the procedure for closing UTII activities in the material “What is the procedure for deregistration of a UTII payer who has ceased operations?” .
Varieties of the application for the termination of UTII
There are 2 forms of statements designed to notify the completion of UTII. Their application depends on the type of economic entity that submits them. Legal entities, notifying the Federal Tax Service, apply the UTII-3 statement. Individuals - individual entrepreneurs use the UTII-4 document. Both of these forms were approved by order of the Federal Tax Service of the Russian Federation of December 11, 2012 No. MMV-7-6 / [email protected] and are valid to this day.
UTII-3 and UTII-4 forms are available for download on our website.
The taxpayer's information must be included in the application:
- Name;
- OGRN;
- the reason for the termination of activities on UTII;
- date of completion;
- leader's signature.
An electronic application format is also available.
The moment of termination of activity becomes the date indicated in the application. Late submission of the document means deregistration of the subject on the last day of the month in which the application was submitted (clause 3 of article 346.28 of the Tax Code of the Russian Federation).
For application forms, see:
- "UTII Form 3: application for deregistration of the organization";
- "UTII Form 4: application for deregistration of IP".
When is an application for termination of UTII filed
Statement approved form on the termination of activities on UTII is submitted in several cases:
- when the activity of the taxpayer is terminated;
- when switching to another taxation system;
- in case of loss of the right to use UTII;
- when one of the existing species UTII activities.
The desired option from the above must be noted in the application form when submitting it.
The loss of the right to use UTII occurs in the following cases:
- when changing the physical indicator used in the calculation of the tax;
- an increase in the number of employees in excess of the limit established for UTII;
- an increase in the share of participation in the organization of other legal entities in excess of the limit established for UTII;
- the entry of a legal entity applying UTII into a simple partnership;
- assigning the status of the largest taxpayer;
- the introduction in the region in relation to activities subject to UTII, a sales tax.
The termination of a taxpayer's activity must be accompanied by the mandatory filing of an application for deregistration, after which it is worth submitting the last tax return to the Federal Tax Service.
The need to file a declaration after deregistration on imputation is described in more detail in the article. “Have you been deregistered for UTII? Don't forget to submit your declaration .
The tax authorities, having received an application for deregistration, are obliged to carry out the deregistration within 5 days (in working days) and send a corresponding notification to the submitter confirming the completion of this action.
Results
Submission of an application for the termination of activities at the vmenenka is prerequisite in order to stop charging imputed tax. It has 2 forms: UTII-3 - for legal entities and UTII-4 - for individual entrepreneurs. In the application, the taxpayer gives the date of completion of the activity on the imputation. In order for it to be considered filed on time, it must be sent to tax authority no later than 5 working days from the date of completion of the activity subject to imputed tax. Based on this document, the IFTS issues a notice of deregistration of the UTII payer and the tax payment is terminated.
This form of taxation, as we already noted in the article, is second in popularity to individual entrepreneurs after the simplified tax system. Choosing a taxation system single tax on imputed income", register as a UTII taxpayer and apply for registration of an individual entrepreneur no later than five days from the start of work.
Carefully read the recommendations for filling out and the sample, then download the current form and fill in the necessary data in it. If you have any questions, feel free to write them in the comments, we will promptly answer them. Here's what it looks like completed UTII-2 form…
Form and sample application for the use of UTII
Sample filling UTII-2 for IP in 2016
Remember, that:
- Registration of an individual entrepreneur as a taxpayer of imputed tax takes 5 days.
- After this time, they receive a notification in the INFS about the application of the selected system. It is unlawful to require documents other than the application.
- The start date for calculating the imputed tax will be the date specified in the application.
- Payouts can be calculated using .
How to fill in UTII-2 correctly
The document consists of two sheets: Title and Appendix.
The title page of the taxpayer contains the TIN, USRNIP number, full name, date of commencement of activity. The IFTS code is abbreviated - the first four digits. The individual entrepreneur signs the application personally, puts 1 or 2 if the representative hands over the paper. In the latter case, additionally indicates the full name, phone number, authority of the authorized person.
Appendix, in addition to TIN and pagination, we fill in the type of business to be opened: code, address. One sheet accommodates three activities ( outlets with different addresses). If more codes and addresses are declared, then additional sheets of the Application are filled out.
Preparing an application for application of UTII with the form from 2016 updated: November 30, 2018 by: All for IP
