Download the application form for envd 3. Application for deregistration of envd ooo: instructions for filling out
Recently, the taxation regime associated with the payment of UTII has become voluntary. This means that the organization can apply it if it deems it necessary, and also, in the manner prescribed by law, it has the right to change this system to a more profitable one. To do this, the business entity must submit an application for withdrawal from UTII.
There are several cases of termination of the use of UTII. These include:
- The company has ceased to carry out the type of activity that is on the charge.
- Transition to a more favorable other taxation regime.
- Non-compliance with the criteria for the application of UTII (for example, the excess of the number of employees of the enterprise over 100 people).
An LLC sends an application for deregistration to the IFTS, regardless of the reasons for refusing this taxation regime. For the form, a specialized form of UTII-3 is established.
The application is submitted within five days from the date of termination of the use of UTII. In this case, the last day on UTII is the date indicated in the UTII-3 form, or the last day of the month in which the non-compliance with the established criteria was made, or the date of transition to another system.
Taxpayers need to take into account that some modes can only be switched from the beginning of the year (for example,), and if an organization sends an application for UTII-3 during the year, it will be on the OSNO, which means an increase in the tax burden and the number of reports to be submitted .
The document can be submitted through an authorized person, by mail, or through an electronic communication channel. The application form can be filled out using specialized programs, Internet services or by hand. If deregistration is carried out in several places of activity (cities, districts, etc.), then the document must be submitted at each address. The same applies to activities.
The tax authority deregisters the organization within five days from the date of receipt of the application. Officials of the Federal Tax Service Inspectorate send to the organization a notice of withdrawal in writing.
Sample filling UTII-3
At the top of the form, the TIN and KPP of the company are recorded. If an enterprise uses several modes, then it needs to fill out a checkpoint for UTII in the form (the fifth and sixth digits in the code are “35”)
Below on the right, under the form number, a four-digit code of the tax service to which this document is sent is affixed.
- The number "1" is set if the activity for this type is terminated at will.
- "2" - if the company is going to switch to another type of taxation.
- "3" - if there has been a violation of the requirements of the Tax Code of the Russian Federation (the number of people is more than 100 or the share of other companies in the capital is more than 25%).
- "4" - for other reasons.
Then the affiliation of the company is affixed:
- "1" - Russian.
- "2" - foreign.
Then you need to enter the full name of the company according to the constituent documents. All empty cells must be crossed out. The OGRN is indicated below.
The next step is to set the date from which UTII activities cease. The next line indicates the number of sheets of applications with a breakdown of the types of activities. In addition, if the form is provided not personally by the director, but by an authorized representative, then you need to put down on how many sheets the documents confirming his rights are attached.
After that, the form is divided into two parts, you need to fill out only the left half. Here you need to indicate who submits the document to the tax office - the head (code "3") or representative (code "4"). Then full names are indicated. person and his TIN, contact phone number. Then you need to put a personal signature and indicate the date of the application. If the submission is made through a representative, then in the next field you need to enter the name of the document that confirms his rights. In all the fields mentioned above, empty cells must be crossed out.
Then you need to fill out the application sheet. On one, you can enter three, according to which the application of UTII ends. If there are more such types, then additional sheets can be used.
Filling out the application begins with the TIN and KPP of the company, as well as the serial number of the sheet. Then you need to write down the code of the type of activity for which you want to deregister and the address at which the work was performed. All empty cells on this sheet, including unfilled blocks, must be crossed out.
At the end of the page, the signature of the head or authorized person is put.
The removal of the organization from the "imputed" accounting is carried out if there are appropriate grounds. They are listed in paragraph 3. In particular, these are:
1. termination of business activities subject to UTII;
2. transition to another taxation regime:
- voluntary or;
- forced (in case of violation of the conditions for the application of the special regime, changes in local legislation).
For example, the average number of employees of the company for the previous year exceeded the established limit of 100 people (clause 1). Or more than a quarter of the authorized capital of the "spontaneous" began to belong to other organizations (clause 2). Under these circumstances, the taxpayer loses the right to use UTII and must be removed from the "imputed" accounting ().
In addition, you can fly off the special regime if you start doing business under a simple partnership agreement or a property trust agreement (paragraph 2). Or the type of activity carried out is excluded by local authorities from the list of taxable UTII.
Note!
Temporary suspension of “imputed” activities (for example, due to illness, lack of money, business re-profiling, license suspension, etc.) is also a reason for deregistration as a UTII payer.
According to the Ministry of Finance, since the amount of a single tax is calculated on the basis of imputed income, and not actually received, the tax return simply cannot contain zero data. Therefore, the organization, even if it did not actually work, remains a UTII payer and must, in the generally established manner, fill out an “imputed” report, submit it, and pay tax. And he will do this until he is removed from the tax records (letters:, etc.). The submission of "zero" declarations for UTII in this case is not provided for by the Tax Code.
The tax service had not previously objected to the filing of “zero” UTII declarations, and therefore there was no need for taxpayers to be removed from “imputed” records (letters of the Federal Tax Service of Russia:,). However, later she joined the position of the Ministry of Finance (letters of the Federal Tax Service of Russia:,).
The same is the case with a situation where there are no physical indicators (for example, the lease agreement for a trading place has expired). If the UTII payer continues to be registered with the tax authorities, then he reports on the single tax in the usual manner. At the same time, for calculations, it uses a physical indicator for the last tax period in which activities were carried out (letters from the Ministry of Finance of Russia:, etc.). To be released from the obligation to pay UTII, you need to be removed from the "imputed" accounting.
The procedure for submitting an application in the form No. UTII-3
The deregistration of an organization as a UTII payer is carried out in a declarative manner (paragraph 3,). That is, the company must submit a corresponding application to the IFTS. His Form No. UTII-3 and the filling procedure are approved by the Order of the Federal Tax Service of Russia dated 11.12. 2012 No. ММВ-7-6/ [email protected]
Do not confuse with form No. UTII-4, which was approved by the same order, but is intended for deregistration of individual entrepreneurs.
When the application is submitted
Submit application in the form No. UTII-3 within 5 working days from the moment the grounds for this arise:
- termination of business activities;
- transition to a different tax regime.
If an organization has violated the conditions of work in a special regime, then the obligation to deregister as a UTII payer arises from the last day of the month of the tax period in which the violations were committed. Within 5 working days, starting from the specified date, she submits an application.
The tax authority, in turn, within 5 working days from the date of receipt applications in the form No. UTII-3 is obliged to remove the organization from the "imputed" accounting (paragraph 4). He sends an appropriate notification about this (form No. 1-5-Accounting approved by Order of the Federal Tax Service of Russia dated August 11, 2011 No. YaK-7-6 / [email protected]). All registration actions of the IFTS are performed free of charge ().
If a company that has ceased to conduct activities on UTII has violated the deadline for submitting an application, then it will be deregistered no earlier than the last day of the month in which it submitted such an application. That is, she will have to pay tax for one more full month of conducting activities on the “imputation”, and not for the actual number of days of work in a special regime, as provided for.
This measure was introduced from 01/01/2013 in order to simulate business entities that have terminated (suspended) their activities on UTII for deregistration (letter of the Federal Tax Service of Russia dated 08/30/2012 No. ED-4-3 / 14362).
Where to apply
As a general rule, an application is submitted to the IFTS at the place of registration as a UTII payer. However, if the company ceases to apply UTII in relation to such activities as:
- freight and passenger transportation;
- delivery and distribution trade;
- placement of advertisements on vehicles,
then you need to apply to the IFTS at the location of the organization.
How to apply
The application can be sent to the inspection ():
- by mail (on paper by registered mail with a list of attachments);
- by TCS (in electronic form).
Or hand it to the tax worker in person / transfer it through a representative.
Now let's talk more about how fill out an application in the form No. UTII-3:
- page 001 of the document and;
- form application.
General rules for filling out an application in the form No. UTII-3
An application for deregistration as a single tax payer (form No. UTII-3) is filled out according to the same general rules as the application forms and.
So, the document consists of a certain set of fields that must be filled in, unless otherwise specified by the order. Each indicator corresponds to one field and only one indicator is indicated in each field. The exception to this rule is the date value. It has 3 fields: day, month and year, separated by a dot (“.”). For example: "01/01/2017".
The application can be filled out:
- by hand;
- on the computer.
If the organization used the first method, then:
- the pen with which all the necessary information is entered in the application must be blue or black;
- text, numeric and code values of indicators are filled from left to right, starting from the first (left) cell (familiarity) of the field;
- text data is written in capital block letters;
- blank / blank fields are crossed out in the middle of empty cells.
If the organization fills out the application using a computer program, then the characters must be printed in Courier New font, 16 - 18 points high. In this case, the absence of cell borders and dashes in empty cells will not be considered a violation.
And a few more general rules:
- errors cannot be corrected by corrective or other similar means;
- it is forbidden to print the document / document form on one sheet on both sides;
- It is not allowed to fasten application sheets.
The procedure for filling out page 001 of the Application in the form No. UTII-3
1. In field "TIN" the taxpayer identification number is indicated, consisting of 10 digits. This code is assigned to the organization once during its registration at the location and is unchanged. You can see it in the certificate of registration.
If the company is removed from the “imputed” accounting at the place of conducting taxable UTII activities through a separate subdivision, then it also indicates this number in the “TIN” field of the application.
AT checkpoint field a 9-digit reason code for registration is indicated. It is assigned by the IFTS, in which the organization is registered as a UTII payer.
Note!
There may be several checkpoints, depending on how many tax territories the “imputed” activity is carried out.
In the 5th-6th position of this code, there must be numbers:
- "35" - for Russian organizations;
- "77" - for foreign organizations.
You can find out the checkpoint from the notification that the tax authorities send to the company after registration at the place of business on UTII.
Note!
There should not be empty cells in these fields.
2. In the field "tax authority code" the code of the IFTS to which the application is submitted is indicated. Yaroslavl organizations can find it out using a special search form. Or from the table below.
Table 1 - Codes of tax inspections of the Yaroslavl region
| IFTS code | Name of IFTS | Serves taxpayers |
| 7600 | Department of the Federal Tax Service for the Yaroslavl Region | |
| 7602 | Inspectorate of the Federal Tax Service for the Dzerzhinsky District of Yaroslavl | Dzerzhinsky district of Yaroslavl |
| 7603 | Inspectorate of the Federal Tax Service for the Zavolzhsky District of Yaroslavl | Zavolzhsky district of Yaroslavl |
| 7604 | Interdistrict Inspectorate of the Federal Tax Service No. 5 for the Yaroslavl Region | Kirovsky, Frunzensky, Krasnoperekopsky districts of Yaroslavl |
| 7606 | Inspectorate of the Federal Tax Service for the Leninsky District of Yaroslavl | Leninsky district of Yaroslavl |
| 7608 | Interdistrict Inspectorate of the Federal Tax Service No. 1 for the Yaroslavl Region | Pereslavl-Zalessky, Pereslavl-Zalessky municipal district |
| 7609 | Interdistrict Inspectorate of the Federal Tax Service No. 2 for the Yaroslavl Region | Rostov, Borisoglebsky, Gavrilov-Yamsky municipal districts |
| 7610 | Interdistrict Inspectorate of the Federal Tax Service No. 3 for the Yaroslavl Region | Rybinsk, Rybinsk, Poshekhonsky municipal districts |
| 7611 | Interdistrict Inspectorate of the Federal Tax Service No. 4 for the Yaroslavl Region | Tutaevsky, Bolsheselsky, Lyubimsky, Pervomaisky, Danilovsky municipal districts |
| 7612 | Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Yaroslavl Region | Uglichsky, Breitovsky, Myshkinsky, Nekouzsky municipal districts |
| 7627 | Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Yaroslavl Region | Yaroslavsky, Nekrasovsky municipal districts |
3. In a single cell under the name of the document (the field “I ask, in accordance with paragraph 3 of Article 346.28 of the Tax Code of the Russian Federation, to deregister the organization in connection”), a number is entered that corresponds to the basis for deregistration:
- "1" - if activity on UTII 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 number 4 is also indicated if the organization reports the termination of maintenance:
any particular type of activity;
- activities at any address.
4. The following single cell indicates a number depending on who submits the application:
- "1" - if the Russian organization;
- "2" - if a foreign organization.
5. The four lines below are reserved for indicating full name of the organization in accordance with the founding documents.
7. Date of termination of the application of the taxation system in the form of UTII recorded in specially designated fields in the format DD.MM.YYYY. But provided that the basis for deregistration corresponds to the number 1, 2 or 4.
If the organization violates the requirements of paragraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation (ground "3"), no value is indicated in the fields, empty cells are crossed out.
8. In field "Appendix to the application is made on" the number of pages to the form No. UTII-3 is indicated.
9. If the application is submitted to the IFTS through a representative, then in field "with a copy of the document attached to" the number of sheets of a copy of the document confirming the authority of this person is affixed.
10. In a single cell, with the help of numbers, the person who submits the application to the tax authority is indicated:
- "3" - if he is the head of the organization;
- "4" - if it is a representative of the organization.
11. In the lines reserved for field "last name, first name, patronymic in full" the full name (patronymic, if any) of the head of the organization or its representative is indicated line by line.
12. In field "TIN" the TIN of 12 digits of an individual - the head / representative of the organization is indicated.
14. Below the head / representative of the organization puts his signature and indicates date of signing statements. Make sure that the difference between the date of signing the document and the date of termination of the application of the special UTII regime does not exceed 5 working days.
15. The last bottom lines are filled in if the organization in the IFTS is represented by a trustee. They indicate the name and date of the document (power of attorney, contract, etc.) confirming the authority of the representative.
Two sections - on the right side “To be completed by an employee of the tax authority” and from below "Deletion Information"- filled in by the tax worker. Their organization does not touch.
As a result, we got the first page applications in the form No. UTII-3.
The procedure for filling out the application to the form No. UTII-3
Please note that there may be several such applications. It all depends on how many types of activities on UTII the organization stops and / or how many “imputed” addresses it closes.
1. In fields "TIN" and "Checkpoint" the taxpayer identification number and the code of the reason for registration are indicated according to the same principle by which it was filled out.
2. Business activity code is taken from Appendix No. 5 to the Procedure for filling out a tax return for a single tax on imputed income for certain types of activities (approved by Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / [email protected]). See table below.
Table 2 - Codes of business activities
3. Below is information about the address of the place of implementation of activities subject to UTII:
- postcode;
- region code;
- area;
- city;
- locality;
- street (avenue, lane, etc.);
- house number (ownership);
- building (building) number;
- apartment number.
You can find out the digital code of the region from the directory "Subjects of the Russian Federation" (Appendix No. 2 to Appendix No. 9 of the Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / [email protected]).
4. In the field “I confirm the accuracy and completeness of the information indicated on this page”, the head / representative of the organization signs.
Important!
If an organization terminates the application of UTII in relation to more than 3 types of business activities and / or places of their implementation, then additional sheets of the application are taken.
As a result, we have a completed application page for form No. UTII-3.
Filling out an application in the form No. UTII-3 using the program "Taxpayer LE"
A very useful and convenient program "Taxpayer of Legal Entities" will help you quickly and without hassle fill out an application in the form No. UTII-3.
If you have never installed "Legal Taxpayer", then follow the instructions:
- download version 4.49 and install it;
- download the latest version 4.49.4 and install as well.
If the program is already on your computer, but its version is outdated, then follow the same steps as above. At the same time, all previously entered data and generated reports, documents must be preserved.
After successful installation, launch the "Legal Taxpayer" (a program shortcut will appear on the desktop). At the first launch, you will be prompted to create a taxpayer and fill in information about him.
If you just updated the program to the current version, then at startup you will select the required taxpayer or, if necessary, create a new one.
Let's pay attention right now!
Part of the information in the form No. UTII-3 will be automatically filled in by the program based on the data on the taxpayer, including the checkpoint and the code of the tax authority.
However, if you remember, a company can be listed on the “imputed” account in several different inspections at once. Moreover, each of them, when registering a legal entity as a UTII payer, assigns it a separate checkpoint.
Therefore, in order for the application in form No. UTII-3 to be drawn up correctly, in the “Taxpayer details” window, indicate the checkpoint and the code of the tax authority, taking into account where the application is being submitted (section “General” and “Information for submission to the IFTS”, respectively) .
Subsequently, if such a need arises, you can easily edit these data.
1. You will find the document if you go to the menu section: Documents -> Other documents for tax authorities -> Taxpayer accounting documents;
2. On the toolbar, click the create icon. After that, a window with a list of documents will open, from which select the Application for deregistration of the organization as the UTII NP for the department. types of activities (f. ENVD-3), KND code 1111050. Double-click on it.
Be careful!
If you accidentally set an individual entrepreneur as the current taxpayer, then you will not find the required form No. UTII-3 in the list.
3. Since the application may be submitted by the same taxpayer for the same reporting period several times, you will be asked to indicate the reason for the submission. After clarifying this point, the document itself will open.
- the fields highlighted in green and orange can be edited. Moreover, the latter (orange) are filled in using special directories (for example, a list of employees) and input forms (for example, date);
- fields with red numbers are filled in automatically, but if desired, they can be made editable;
- unselected fields (for example, TIN, KPP, organization name, etc.) cannot be edited in the document itself.
4. It is better to start filling out the application from the Application (but if you know how many specific sheets of the Application will be filled out, then you can start from the 1st page). Click on the corresponding tab at the bottom of the document and click the "Add Sheet" icon in the toolbar. As a result of the actions, active fields for filling appear.
5. Next, indicate information about the types of business activities and places of their implementation, in respect of which you want to stop using UTII. If there are more than three, then add or copy the Application sheet using the appropriate icons.
6. Return to the first page of the application and fill in all the missing information.
Please note that the value in the "application to the application is made on" field is calculated automatically when you press the F5 key. The number that appears in it corresponds to the number of completed pages of the Application.
7. Check the document for errors by clicking the icon on the toolbar. If no comments are found, you can print it.
8.Save the finished application in the program database. At the same time, it will appear in the list of entered documents for the taxpayer's accounting.
The organization may at any time refuse to apply the "imputation". But she must notify the tax authorities about this and deregister. The format of the appeal is established at the legislative level, and in this article we will analyze how the application needed in such a situation looks like and how to fill it out. Also at the end you can download the UTII-3 application form (2017) for free.
In what cases to apply
Before considering the nuances of filling out, you need to understand when such a statement is needed. According to the requirements of the Tax Code of the Russian Federation, it is necessary to notify about deregistration as a single tax payer if the company:
- completely ceases to provide services in a particular area;
- loses the right to preferential treatment, for example, due to the revision of the legislative framework in the municipal district or the excess of some indicators;
- voluntarily switches to a different taxation procedure for some type of activity.
If the organization has stopped using UTII, then, regardless of the reasons, within five days it is necessary to report this to the tax office by submitting the appropriate UTII-3 form. The period provided for informing is counted in business days. Let's say Example LLC decided to stop using the benefit from 11/01/2017. 5 working days are counted from the next day, that is, from November 2. The last day to apply to the tax office will be November 8th. Provided that the notice period is met, the date from the application will be used as the date of termination of activities on the preferential system.
Sometimes tax authorities consider the last day of the month in which the taxpayer applied as the date of termination of activity. This can happen on the basis of paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, if the notification period was missed and the refusal from UTII was announced later.
In addition, it is important to know that if the refusal of the single tax is associated with non-compliance with restrictions (the average number of employees of the company cannot exceed 100 people, and the share of participation of other organizations is 25%), then the right to use the preferential regime is terminated from the 1st day of that quarter in which the violation occurred.
Sample Fill
The UTII-3 form (2017) was introduced by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/. In many ways, it is similar to the application that the taxpayer fills out when registering. First indicate:
- information about the company itself - TIN, KPP, name;
- information about the tax office;
- reasons for the appeal;
- date of deregistration;
- information about the applicant or his representative.
On the second page of the UTII-3 form, they enter in respect of which types of activities the taxpayer refuses to "impute". Depending on the situation, it can be all types of work, if the company is completely closed, or some of them.
Note that within 5 working days after receiving the relevant application from the organization, the tax authorities send a notice of deregistration in the form No. 1-5-Accounting. It is desirable to save the document so that in the future it can be presented to interested bodies and persons.
Every quarter, UTII payers report on their activities to the IFTS. The “imputed” declaration has undergone changes in 2017, and for the first quarter of 2017 a report should be drawn up in a new form (Order of the Federal Tax Service of the Russian Federation dated 04.07.2014 No. What has changed in the UTII-2017 reporting form and which sections of the declaration have been affected by innovations, how to fill out reports for taxpayers on the “imputation” - read about all this in our article.
New UTII declaration from 2017
Few changes have been made to the declaration form, including:
- changed barcodes on all pages,
- the calculation of the “imputed” tax has changed in section 3 of the UTII declaration for individual entrepreneurs. Now entrepreneurs can reduce tax by up to 50% on the amount of insurance premiums paid not only for employees, but also for themselves (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation).
The changes also affected the formats for submitting an electronic declaration and the procedure for filling out a UTII declaration.
A new UTII declaration for the 1st quarter of 2017 must be submitted no later than April 20, 2017. The “old” form was last used for the report for the 4th quarter of 2016. and can no longer be used.
Those who employ more than 100 employees submit the declaration electronically, with a smaller average number, you can submit a report on paper.
The procedure for filling out the declaration for UTII 2017
The composition of the declaration remained the same: the title page and three sections. When filling them out, it is more convenient to follow the following sequence - first, the data is entered in Section 2, then in Section 3, and lastly Section 1 is filled out. .
The general requirements for filling out an "imputed" declaration are standard:
- Monetary indicators are indicated without kopecks, rounded to full rubles;
- All pages are numbered;
- If there is no indicator in the cell, a dash is put down;
- At the top of each page, the TIN and KPP of the taxpayer are indicated;
- Print the report on one side of the sheet only, and do not staple the sheets.
How sections of the UTII declaration for the 1st quarter of 2017 are filled out, let's look at an example:
For the entire 1st quarter of 2017, IP Vorobyov applied UTII, being engaged in cargo transportation in Yaroslavl (OKVED code 49.41). The fleet includes 3 cars, there are employees in the state, in addition to the IP itself. Basic yield 6000 rubles. per month. Coefficient K1 in 2017 = 1.798, and K2 = 1. In the 1st quarter, Vorobyov paid 5,000 rubles for himself. insurance premiums, and for employees - 12,000 rubles.
Section 2
IP Vorobyov has only one type and address of "imputed" activity, so only one sheet of the section will be filled out. When implementing several lines of business on UTII, a separate section 2 of the UTII-2017 tax return is assigned to each of them.
The code in line 010 is selected from Appendix No. 5 to the Filling Procedure - type of activity "05".
In lines 070-090 for each month of the quarter we enter:
- Gr. 2 physical indicator - 3 (the number of cars used in "imputed" activities);
- Gr. 3 is the number of days of activity on UTII - we put a dash, since all months have been fully worked out; when part of the month the activity was carried out in a different mode, you need to indicate the number of days of work on UTII;
- Gr. 4 tax base - with a fully "imputed" month, it is calculated as the product of indicators in lines 040, 050, 060, 070 (080, 090). In our case, the tax base for gr. 4 will be the same in each month of the 1st quarter: 6000 rubles. x 1.798 x 1 x 3 = 32,364 rubles.
When an incomplete month has been worked out, the result obtained must additionally be divided by the number of calendar days of the month and multiplied by the days worked.
We will get the tax base of the quarter by adding up the base for 3 months - 97,092 rubles. (line 100). We multiply it by a rate of 15% and get the amount of tax - 14,564 rubles. (line 110).
Section 3
Calculate the deductions and the amount of tax payable:
- In line 005, the sign is “1”, since our individual entrepreneur has employees.
- In lines 020 and 030, we indicate the amount of insurance premiums transferred in the 1st quarter for employees (12,000 rubles) and “for ourselves” (5,000 rubles), respectively. Please note that line 030 in the UTII-2017 form can now be filled out by individual entrepreneurs with employees in order to reduce the accrued UTII tax by the amount of fixed contributions.
- Individual entrepreneurs with employees can deduct no more than 50% of the “imputed” tax on line 010: 14,564 rubles. x 50% = 7282 rubles. Although the amount of contributions paid 17,000 rubles. (12,000 rubles + 5,000 rubles), but of these, we will take only 7,282 rubles for reduction.
- The total amount of UTII for IP Vorobyov payable is 7282 rubles. (line 040).
Section 1
It indicates how much tax is payable for each OKTMO code. In our case, there is only one code, which means that only the first block of lines 010-020 will be filled. Line 020 will be equal to line 040 of section 3 - 7282 rubles.
If OKTMO is more than one, the calculation for each of them is done in proportion to the share in the total tax amount: line 020 = line 040 of section 3 * (the sum of lines 110 of section 2 according to the OKTMO code / page 010 of section 3).
When adding the tax amounts for all OKTMO codes in section 1, the result should be equal to line 040 of section 3.
After the Tax Code was amended, the use of imputation for all business entities became voluntary. Now it is allowed to switch to the imputed mode if the organization carries out one of the types of activities from the closed list. If the results obtained do not suit the administration, you can change the imputation to another regime. To do this, firms submit an application for withdrawal from UTII in the form of UTII-3.
The law establishes several reasons why you can change to another system.
These reasons include:
- The company ceased to carry out activities for which the use of UTII was chosen;
- It was decided to use a more favorable tax calculation system;
- The company no longer meets the mandatory criteria for entities on UTII. For example, the number has become more than 100 people.
For any of these reasons, the company is obliged to draw up and submit a special document to the tax authority. For organizations, the law provides for the UTII-3 form. Entrepreneurs, in turn, provide.
Attention! The company is obliged to submit this document within five days from the date of transition from UTII. In this case, the final day of using the imputation is the day that was indicated on the form, the last day of the month in which the company revealed its non-compliance with the mandatory conditions, or the date from which the voluntary transition was made.
The person responsible for submitting the application needs to remember that some preferential regimes can only be withdrawn from the beginning of the new calendar year. Such a situation can be attributed to the transition to.
If such an application is sent to the tax office in the middle of the year, then from the moment of filing until the end of the year the company will be transferred to, which will entail not only an increase in the number and size of taxes, but also the number of reports.
To fill out the form, you can use accounting computer programs and Internet services. You can purchase a form at a print shop, or print an empty one on a printer and then fill it out by hand. In the latter case, you need to do this only with a black pen.
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Important! If a company operates under UTII in several regions of the country at once, then you need to apply to the Federal Tax Service of each of them. In the same way, if there were several types of UTII activities, then it will be necessary to deregister for each.
