TIN and KPP in the tax return for UTII when carrying out activities in territories under the jurisdiction of different tax inspectorates

In this article we will not touch upon reports that are not related to UTII and are submitted depending on other factors (6-NDFL, SZV-M, etc.). We will talk about the declaration - an integral part of the activities of imputations

Despite the fact that this special mode greatly simplifies the work of an accountant, you will still have to report. In this article we will not touch upon reports that are not related to UTII and are submitted depending on other factors (6-NDFL, SZV-M, etc.). We will talk about the declaration - an integral part of the activities of imputators (clause 3 of Article 346.32 of the Tax Code of the Russian Federation).

Let us remind you that, subject to certain conditions, any taxpayer can voluntarily switch to imputation (clause 3 of Article 346.29 of the Tax Code of the Russian Federation).

Order of the Federal Tax Service of Russia dated June 26, 2018 No. ММВ-7-3/ [email protected] approved the current declaration form. Each time you prepare a reporting form, check that it is up to date.

The declaration is submitted before the 20th day of the first month of the next quarter (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). It turns out that the months for declaring income will be April, July, October and January. Sometimes the reporting deadline falls on a weekend or holiday, in which case the law allows reporting on the first working day after legal non-working days (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Kontur.Extern will tell you when to pay UTII and help you calculate the amount of tax.

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Where and how to submit a declaration

The declaration must be sent to your Federal Tax Service at the place of registration of the company (clause 2 of Article 346.28 of the Tax Code of the Russian Federation). This means that if only their own separate divisions are involved in activities subject to UTII, and the head office is located in a different tax system, there is no need to submit a declaration with the data of the “separate divisions” to the address of the head division (clause 5.1 of the Completion Procedure).

If the imputed person operates in one region, one declaration must be submitted to the inspectorate in whose territory he works (the number of units does not play a role here).

If the imputed person works in different places, but are subject to the same inspection, he must also submit one tax return.

Working in different regions belonging to different tax inspectorates obliges special regime officers to submit declarations to each of the inspectorates.

There are three ways to submit an imputation declaration:

1. Through the Internet.
2. By post, enclosing a copy in the letter (it is safer to issue a letter with a valuable inventory).
3. Bring it in person to the Federal Tax Service (clause 3 of Article 80 of the Tax Code of the Russian Federation).

If the declaration is not submitted on time, the company (IP) may be punished financially (Article 106 of the Tax Code of the Russian Federation). The fine will be 5% of the amount of tax declared. The Federal Tax Service will take a fine for each overdue month, and it doesn’t matter whether it’s a full month or not. The current legislation establishes the amount of maximum (no more than 30% of the tax) and minimum (1,000 rubles) fines for violating reporting deadlines (Article 119 of the Tax Code of the Russian Federation). Mitigating circumstances presented by the taxpayer may reduce the fine (clause 1 of Article 112, clause 3 of Article 114 of the Tax Code of the Russian Federation).

The main danger of not submitting the approved form on time is that the tax inspector may block the company's bank account. This will certainly happen if the delay is more than 10 working days (clause 2 of Article 76 of the Tax Code of the Russian Federation).

For whom is it available?

Activities on UTII in 2021 are possible if its parameters comply with the law:

Important: Local authorities are authorized to determine the compliance of UTII with commercial activities provided for in the law. If the type of entrepreneurship is in a regulatory act, but has not been introduced in a certain region of the country, then the subject does not have the right to use “imputation”.

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How to fill out a declaration

It is not at all difficult to reflect the data in the declaration, and its composition is not so massive - just three sections and a title page.

An important rule for all sections: cost indicators are indicated in whole rubles, and physical indicators - in whole units, using mathematical rounding. For example, 50 kopecks should be rounded to the full ruble.

All pages of the declaration are numbered. Page numbers are recorded using the column provided for this, which has three cells. So, for example, the fifth page is “005”, the eighth page is “008”, etc.

First you need to fill out section 2, then section 3, and section 1 will be the final one.

What documentation is maintained?

Entities on UTII in 2021 enjoy relaxations, one of which is simplified reporting.

It is not necessary to maintain it, like accounting, but this does not mean that control and recording tools are completely abolished.

They make it possible to monitor changes in the enterprise by the relevant authorities.

"Impostors" maintain the following documentation:

• accounting of physical indicators;
• tax return (due dates for submitting reports in UTII 2021 are quarterly);
• As a rule, they also maintain a balance sheet and employee reports;
• discipline at the cash desk.

Important: In 2021, those enterprises that make payments to clients, both in cash and electronic money, are required to install and register online cash registers.

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Title page

The first sheet will tell inspectors basic information about the taxpayer that can be used to identify him. In particular, these are:

• TIN and checkpoint;
• adjustment number (“0” indicates the primary declaration, and all adjustments are submitted with a serial number, starting from one);
• tax period (for example, III quarter);
• reporting year;
• code of the tax office where the declaration is submitted (the treasured numbers are in the notice of tax registration, the code can be clarified in person by contacting the Federal Tax Service);
• code of the place of submission of the declaration at the place of registration of the company (Appendix 3 to the Completion Procedure);
• company name or full name (in full) individual entrepreneur;
• OKVED;
• reorganization (liquidation) code and INN/KPP of the company (to be filled in only if there is a real fact of reorganization or liquidation, otherwise just cross out the cells);
• phone number;
• number of pages of the declaration and supporting documents;
• confirmation of the authenticity and completeness of information (code “1” - if the declaration contains the signature of the director, code “2” - if the signatory is a representative of the company);
• Full name of the person who signed the declaration and the date of signing. If the declaration is endorsed by the head, the organization’s seal (if any) is additionally affixed. If the document contains the signature of a representative, a seal is not affixed, but the details of the document confirming the right to sign are indicated. In a situation where the signatory of the declaration is an employee of the representative (organization), he indicates his full name, signs, indicates the name of the organization - the taxpayer’s representative and the details of the document (power of attorney) that confirms his authority.

The title pages of different declarations are filled out according to the same principle. If you have ever submitted any tax form, you will not have any problems.

Reports

The UTII declaration in 2021 is submitted 3 months in advance, so the deadlines for submitting UTII reports in 2021 imply their preparation quarterly within a 20-day period from the date of its completion.

If the deadline falls on a weekend or holiday, it is moved to the first working day after them.

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Section 1

The OKTMO code (line 010) can be automatically determined on the Federal Tax Service website.

Usually the code includes 11 digits, but there are companies that will have it a little shorter. In this case, the free cells are crossed out and the code will look like “27881249—”.

As for the values ​​of the indicators in this section (line 020), they need to be filled out using the initial data of sections 2 and 3. The amount of tax due to the budget is reflected in line 020 (clause 2, clause 4.1 of the Filling Out Procedure).

If there are not enough lines with code 010, you need to fill in the missing number of sheets in section 1.

What is needed to apply for UTII

According to UTII in 2021, there are no changes in requirements for enterprises. The ability to use this mode is available if the subject follows the following rules:

• UTII in 2021 for retail trade and other commerce is acceptable if the company’s staff is up to 100 people;
• the type of entrepreneurship must be provided for in legislation;
• the transition to UTII in 2021 limits the participation of third-party organizations in business to 25%;
• there should be no use of trust agreements and simple partnership agreements;
• the occupation should not be related to the rental of gas stations (including gas stations), as well as their locations;
• UTII for an LLC in 2021 is possible if there is no patent and unified agricultural tax;
• the organization is not a major payer.

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Section 2

Companies and individual entrepreneurs conducting different types of activities or working in different municipalities must fill out section 2 separately for each type of activity and place of its conduct (for each OKTMO code) (clause 5.1 of the Completion Procedure). Let's say a company has its own canteen and parking lot. This means that the accountant will fill out two sheets for section 2 - separately for catering, separately for parking. Thus, there can be two, five, or ten sections number two.

On line 010 you need to note the code of the type of activity (there are 22 of them in total, Appendix No. 5 to the Filling Out Procedure). In particular, code “02” indicates the services of a veterinary hospital, and code “22” indicates the sale of goods through vending machines.

Lines 020 and 030 record the full address and OKTMO code, respectively. The values ​​directly depend on the place where the business activity is carried out (Appendix No. 6 to the Filling Out Procedure).

On line 040 the basic profitability is entered. It has a different meaning for each spectrum of activity. The highest profitability is established for services provided to car owners (repairs, maintenance and car washing) - 12,000 rubles. And the lowest rate is only 50 rubles, and it is set for parking lots. The basic profitability may change along with the Tax Code of the Russian Federation; it can be clarified in Art. 346.29.

On line 050 you need to provide the value of the deflator coefficient K1 (it changes every year).

On line 060 you should indicate the value of the adjustment coefficient of basic profitability K2, which comprehensively takes into account the nuances of conducting business. K2 is different in different regions.

In column 2 of lines 070–090, a physical indicator is noted (this could be the area of ​​a parking lot or light-emitting surface, the number of retail spaces, etc.) In column 3 of lines 070–090, the Federal Tax Service inspector will find the number of calendar days of operation of a company or individual entrepreneur in the month of registration ( deregistration) as a UTII payer. If during the tax period the special regime officer did not register or deregister, column 3 is crossed out. In column 4, you should indicate the tax base (the amount of imputed income) for each month of the quarter, taking into account the actual duration of work in each month of the tax period.

Line 100 reflects the tax base (the amount of imputed income) for the quarter. It is clear that the value of line 100 is the sum of lines 070–090 of column 4.

Show the current tax rate in your region on line 105.

On line 110 the tax amount for the quarter is written (the product of the values ​​of line 100 and line 105).

A single tax on imputed income

The use of UTII in 2021 as the basis for calculating payments does not imply the actual profit of the entrepreneur, but the income already preliminarily imputed by the state.

It is calculated according to special indicators. This is one of the special taxation systems (n/a).

Regarding UTII in 2021, changes and news for retail trade have occurred in a favorable direction: its terms have been extended, and the rules for deducting certain amounts have also been improved.

The table approved by regulations shows the coefficients for UTII for 2021 for each type of business.

It and the table of basic UTII profitability for 2021 are used for calculations and determining the parameters of the enterprise.

The amount of UTII in 2021 is directly dependent on them, as well as on the number of personnel, the volume of trading platforms and the region where the organization is located.

When using UTII in 2021, as before, an enterprise or businessman is exempt from other taxes.

The use of UTII in 2021 is voluntary, and the management of the organization decides for itself whether to switch to UTII in 2018 or choose other modes (STS, OSNO).

In 2021, a Decree was issued extending the use of UTII in 2021 for 3 years. This regime is legally regulated by Art. 26.3 NK.

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Advantages

The use of UTII in 2021 has the following advantages:

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Flaws

The disadvantages are:

• the amount of UTII in 2021 is independent of profit, and this may turn out to be a minus. If UTII for an LLC is established in 2021 and the organization is unprofitable, then it is obliged to pay it, the same applies to the period when there was no activity;
• This norm is not approved in all parts of the Russian Federation - it depends on the decision of local authorities. For example, in 2021 there are no changes to this item in UTII in Moscow and it cannot be used there;
• deduction of insurance payments is available only for the time when this information was used. Exception: when funds were deposited before the filing of the declaration for this time. That is, if an individual entrepreneur paid for the 1st quarter on April 15, and submitted the declaration on the 25th, then he has the right to deduct them. If the reports are submitted first, and then contributions are made, the inspectorate will recalculate the UTII.
• The transition to UTII in 2021 is feasible when the parameters of personnel and trading platforms are within certain limits. With “imputation” they are wider than that of PSN, so UTII in 2021 for retail trade and public catering will be more economical, but if there are a large number of employees, this regime will be inconvenient and then it makes sense to use OSNO;
• The deadline for submitting reports in 2021 is quarterly, this is a minus compared to the simplified version, in which it must be submitted once every 12 months.

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Latest innovations

According to UTII in 2021, the changes are minor. As before, it has been extended until 2021 and there have been some improvements:

• You can deduct insurance premiums paid for yourself and for employees. For UTII in 2021, changes and news for retail trade on this item allow for significant savings;
• the UTII declaration in 2021 was changed in connection with the above, but the deadlines for submitting reports in 2021 UTII remained unchanged;
• the K1 indicator was increased;
• In 2021, UTII for retail trade has not changed on an issue important for individual entrepreneurs, whether it is possible to pay by bank transfer with legal entities: everything remains the same, you can do this with all counterparties;
• the deferment for online cash registers has been extended until the middle of the next 12 months.

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Section 3

On line 005 you need to indicate the taxpayer's attribute - there are only two of them. For individual entrepreneurs who do not make payments to employees, code “2” is provided, for all other categories - code “1”.

The amount of the single tax is reflected in line 010 and is calculated as the sum of the indicator values ​​​​on line 110 of all completed sheets of section 2.

On line 020 you need to indicate the amount of insurance premiums and hospital benefits. By the way, you can reduce the tax on them (clause 2 of Article 346.32 of the Tax Code of the Russian Federation).

On line 030 the amount of fixed insurance premiums of the individual entrepreneur is written.

Line 040 reflects the amount of expenses for the purchase of cash register equipment.

Line 050 will tell you about the total amount of tax payable to the treasury.

The formula for calculating line 050 depends on the indicator of line 005. If there is a “1” there, in line 040 write down the difference between lines 010, 020, 030, 040. Please note that the tax amount found cannot be less than half of the amount in the line 010. The code “2” in line 005 indicates that you need to subtract lines 030 and 040 from line 010. Check that the resulting amount is not less than zero.

What to pay on "imputation"

One tax is an advantage of UTII in 2021. VAT, personal income tax, and payments on property are abolished (if the tax base is not considered as the cadastral value).

Activities on UTII in 2021 still involve several payments, namely: personal income tax deducted from employee salaries, insurance contributions (pension, medical, social). But they can be deducted from tax.

Important: If the property is included in a special list approved by the regional authorities and the tax regarding it is calculated according to the cadastre, and not according to the inventory value (typical of shopping centers and business centers), property tax must be paid.

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Rules for cash registers

In 2021, UTII changes regarding cash registers are as follows.

In order to take advantage of the benefit of deducting their cost, an individual entrepreneur must register a cash register from 02/01/2017 to 07/01/2019.

If this is catering or retail trade, then the device must be registered from 02/01/2017 to 07/01/2018.

Individual entrepreneurs can reduce the UTII tax in 2021 by these amounts when calculating for 2018-2019, but not earlier than the year the cash register is registered.

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When the right is lost

The right to UTII in 2021 disappears if the entity ceases to meet the parameters specified in the law, namely: if the number of employees has become more than 100 people, trust management agreements are used, with an increase in the share of other organizations (over 25%).

And also, if the activity changes and it is not on the list as one for which this right is provided.

UTII in 2021 for retail trade according to these parameters has not undergone any changes.

After losing the right, a businessman can close his business or immediately switch to a different taxation system, choosing it from among those available according to his parameters, for example, the simplified tax system and submitting the appropriate documents to the tax authorities.

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