Declaration on UTII for the second quarter of 2021: deduction by cash register and due date

Transfer deadlines for 2021: table

Transfer the calculated UTII amount to the budget no later than the 25th day of the first month following the expired tax period (quarter). This is stated in paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation.

The deadline for paying UTII may fall on a non-working day. In this case, the tax must be transferred to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation). Below in the table we summarize the deadlines for paying UTII in 2021:

Additional fees

According to the law, if an individual entrepreneur’s income for a year exceeds 300 thousand rubles, in addition to fixed contributions, he must pay additional contributions at the rate of 1% of the excess amount. So, if an individual entrepreneur earned 400 thousand, then his additional contribution will be (400,000 - 300,000) x 1% = 1,000 rubles.

Entrepreneurs on UTII have their own peculiarity when calculating, because they pay tax not on actual income, but on expected income, taking into account coefficients. Additional contributions to UTII must also be calculated from the estimated income indicated in the declaration.

That is, if the amount of potential income in the declarations for all 4 quarters does not exceed 300 thousand rubles, then the individual entrepreneur should not pay anything in excess of fixed contributions, even if in fact he earned much more.

The deadline for transferring additional contributions for 2021 is July 1, 2019.

Where to send payments for imputation

In 2021, pay UTII according to the details of the Federal Tax Service, which has jurisdiction over the territory where the “imputed” activity is carried out. In this case, the organization must be registered by the Federal Tax Service as a payer of UTII (clause 2 of Article 346.28, clause 3 of Article 346.32 of the Tax Code of the Russian Federation). However, if there are certain types of business that these rules do not apply to, namely:

• delivery and distribution trade;
• advertising on vehicles;
• provision of services for the transportation of passengers and cargo.

For these types of businesses, organizations do not register as UTII payers at the place of business. Therefore, UTII will be listed at the location of the head office.

Filling out the declaration

The UTII declaration form for the 4th quarter of 2021 can be found in the Federal Tax Service Order No. MMV-7-3 / [email protected] dated June 26, 2018 (hereinafter referred to as the Order). It also contains the rules for filling out this report.

Let's consider it in detail, and we will fill out the sections in this order: Title page, Section 2, Section 3 and finally, Section 1, since it contains the results. In Section 4 we will put dashes - it is initially provided only for individual entrepreneurs claiming cash deductions in 2018-2019.

By clicking on the link you can use the UTII declaration filled in with the data from this example. Reading the article further, it is convenient to have this document before your eyes.

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Title page

We will begin filling out the UTII declaration form for the 4th quarter of 2021 from the title page. The parameters that should be specified in the fields are reflected in Table 2. In addition, in the top lines on each page you need to indicate the TIN and KPP of the organization (for individual entrepreneurs - only TIN).

Table 2. Title page of the UTII report

* If the declaration is signed by a representative, code 2 is applied, and the following lines reflect the power of attorney data.

Section 2

Now you need to indicate in the UTII declaration for the 4th quarter of 2021 the data that will be used to calculate the tax, as well as calculate it. Let's turn to Table 3 - it presents the line-by-line filling of Section 2.

Table 3. What to indicate in the lines of Section 2

Section 3

It remains to reduce the UTII calculated in line 110 of Section 2 by insurance premiums. Let us remind you that the amount of tax after deduction must be at least 50% of the original, since we are talking about the employer. In Section 3 we will indicate the following data (in the remaining lines there are dashes):

• line 005 – code 1 (LLC – employer);
• line 010 – 136,420 (UTII calculated above);
• line 020 – 66,000. This is the amount of deduction due to contributions. 66,000 is less than half the tax (136,420 / 2 = 68,210), accordingly, we can deduct the entire amount of contributions;
• line 050 – amount of UTII payable for the 4th quarter. We count like this: 136,420 – 66,000 = 70,420 rubles.

Section 1

The UTII declaration is almost complete. All that remains for us is to reflect the data in the final Section 1. In it, fill in the following lines:

• 010 – OKTMO code;
• 020 – 70 420. This is the final tax amount that needs to be paid to the budget.

So, we filled out the UTII declaration for the 4th quarter of 2021. It must be signed and sent to the Federal Tax Service where the company was registered during the period of application of the imputation, even if at the registration address it belongs to another inspectorate. Such explanations are given by the Federal Tax Service in letter No. SD-4-3 / [email protected] dated November 20, 2020.

Responsibility in 2021

For failure to pay UTII in 2021, the payer may be held liable in the following ways:

• collection of arrears under UTII (clause 2 of Article 45 of the Tax Code of the Russian Federation);
• application of a fine in the amount of 20 percent of the unpaid UTII tax, if this happened without the intent of the payer (clause 1 of Article 122 of the Tax Code of the Russian Federation), or a fine in the amount of 40 percent of the unpaid tax, if non-payment was the result of intent (clause 3 of Article 122 of the Tax Code of the Russian Federation ).

For payment of UTII late (for example, if you accidentally transfer UTII later for the 1st quarter of 2021), the damage caused to the budget is compensated by calculating and paying a penalty for each day of delay (clause 2 of Article 57, clauses 1, 3 of Article 75 of the Tax Code of the Russian Federation) .

Read also

14.12.2017

Payment of UTII: judicial practice

It is with the suspension or termination of the imputed activity that controversial situations considered by the judicial authorities are most often associated.

The Supreme Arbitration Court of the Russian Federation noted that temporary suspension of activities is not a basis for exempting a legal entity (IP) from fulfilling the obligations assigned to it as a payer of UTII and from paying imputed tax (clause 7 of the information letter of the Presidium of the SAC of the Russian Federation dated 03/05/2013 No. 157). This position applies to cases when activities on UTII are suspended (except for cases of termination of activities due to loss of physical indicators).

Thus, organizations and individual entrepreneurs lose the obligation to file a declaration and pay UTII only after deregistration with the tax authorities as taxpayers. In other cases, the obligation to pay remains.

Read about the tax consequences in the event of suspension of an “imputed” activity in the article “Is it legal to demand payment of UTII if the activity was not carried out? ”

Who is taxed?

Not all enterprises have a single tax on temporary income, and therefore in the laws of the Russian Federation there is a special list of objects on which it is imposed:

• animal care services;
• domestic services;
• transport maintenance services;
• retail trade;
• services that can be classified as catering;
• housing or premises rental services;
• leasing of land or other place for trading operations;

Thus, UTII can be introduced by local authorities to any object of the type described above. In addition, they can establish UTII themselves and determine additional areas of activity at their discretion.

For example, quite recently, in the Krasnodar Territory, outdoor advertising was subject to UTII tax. Now it has been completely canceled in all areas of activity, including outdoor advertising. Thus, they can either select several services from the allowed list, or select all, or cancel all. They have the right to apply any tax from the UTII list permitted by the law of the Russian Federation.

But, even if regional authorities decide to introduce USTV for one type of activity, organizations are not obliged to switch to this type of tax. The thing is that Article 346 of the Tax Code of the Russian Federation provides for the transition to the Unified Tax on Temporary Income only in the case of the personal desire of individual enterprises and LLCs.

Tax calculation example

As an example, let’s take the auto business of an entrepreneur. In the first month of the quarter, the staff including the entrepreneur consisted of 3 people, in the second of 4, in the third - 6 people (physical indicator). Basic income is 12,000 rubles. 28,456 taxes were transferred from the employees' salaries; the entrepreneur paid 3,000 rubles for himself.

Tax calculation procedure:

1. The tax amount for the first month is: 12000*3 (person)*1.915*0.9= 62,046
2. Next, we calculate the amount of tax for the second month, it is equal to: 12000*4 (person)*1.915*0.9= 82,728
3. The tax amount for the third month is: 12000*6 (person)*1.915*0.9= 124,092
4. Total amount for the quarter: 62,046+82,728+124,092=268,866
5. The tax amount is 268,866*15% = 40,330
6. We reduce the amount of tax by the amount of insurance premiums transferred for this period for employees and entrepreneurs, but not more than 50%. In our case, we can reduce the tax by no more than 40,330/2=20,165. Since the amount of contributions was 28456+3000=31456, which is more than 50%. Thus, the amount of tax payable will be 20,165. Since We take the maximum amount we can reduce.

Key rules for using imputation

Not only companies, but also individual entrepreneurs who carry out certain types of activities have the right to switch to imputed income.
Officials have enshrined at the legislative level a list of types of activities that give the right to apply a simplified taxation regime. The second key condition for the transition is permission from the municipality. That is, local authorities must provide for the possibility of applying an imputed tax.

IMPORTANT!

If the taxpayer chose “imputation”, registered, but did not conduct any activity and did not receive income during the reporting period, then the tax will still have to be paid to the budget! That is, the established tax obligations do not depend on total income, unlike other simplified tax regimes.

They do not pay imputation only in two cases:

• the entrepreneur or company has officially ceased its activities or been deregistered;
• the physical indicator on the basis of which the amount of tax is calculated has been lost.

Deadline for submitting reports on UTII

UTII reporting is submitted every quarter. Therefore, those who have chosen the special UTII taxation regime must submit reports next month before the 20th day after the end of the quarter. For the 3rd quarter, it is necessary to submit a report on UTII by October 20, 2021, but since this day falls on a day off, then the standard rule in the Tax Code of the Russian Federation applies, it is transferred to the first working day after the day off.

Let us consider in the form of a table the deadlines for submitting reports on UTII in 2021:

Reporting is submitted both on paper and electronically. The deadlines for both types of reporting are the same. UTII reporting is signed in printed form only for those organizations with no more than 24 employees. Those who have more employees submit reports only electronically.

Important!!! Reporting on UTII in the 3rd quarter of 2021 is due on October 22, and all necessary taxes must be paid by October 25, 2021.

How to fill out form 2-NDFL

The document determines the deductions and deductions of income tax from the salary of each employee of the enterprise. If the individual entrepreneur could not pay personal income tax, they put the number 2 on the paper. The certificate is shown no later than March 1. You can compose it in one of the following options:

1. Electronic format. The businessman gives the government employee a flash drive or disk with information, which the employee later enters into the register. You can send a document via the Internet, but only if the individual entrepreneur has no more than 25 employees. A file can contain up to 3,000 documents. If there are more of them, the information is dumped onto several electronic media. Within 10 days, reporting officials will notify of receipt of correspondence in the form of a data protocol sent to the entrepreneur.
2. Printing the form on paper and then filling it out. It is allowed to prepare a report in paper form if the businessman has registered no more than 25 employees. If it is not possible to provide 2-NDFL in person within the specified period, use Russian Post. A letter with a list of attachments is sent by registered mail. The task of the fiscal officers is to fill out 2 protocols for receiving information, which will confirm the submission of reports.

Useful: How exactly is UTII calculated?

Who is UTII suitable for?

in 2021, legislators will allow entrepreneurs included in the following list to choose UTII:

• the number of full-time hired employees over the past year was no more than 100 people;
• cannot choose UTII for individual entrepreneurs who pay the Unified Tax Code;
• the maximum permissible square footage of a retail outlet is 150 square meters;
• the entrepreneurial activity of a businessman should not be subject to trade tax;
• a businessman cannot provide gas stations for rent.

An entrepreneur who is on imputation does not make contributions for the following taxes:

• property tax;
• income;
• VAT.