New form of UTII for the 1st quarter. tax return utvd
To compile a report on UTII (having the nature of a quarterly - covering a tax period equal to a quarter) from the 4th quarter of 2018, a form approved by order of the Federal Tax Service dated 06.26.2018 No. ММВ-7-3 / [email protected] From the previous form (Order of the Federal Tax Service dated 04.07.2014 No. ММВ-7-3/ [email protected]) it is distinguished by the possibility for individual entrepreneurs to reflect the application of the deduction on CCP, namely the new ones:
- Line 040 "The amount of expenses for the acquisition of CCP, reducing the amount of UTII" in section 3.
- Section 4 "Calculation of the amount of expenses for the acquisition of CCP, reducing the amount of a single tax on imputed income for the tax period." It is filled out separately for each of the copies of the cash register for which you want to apply the deduction (if there are several cash desks).
Read more about getting a deduction for a cash register in this article.
You can download the declaration form below.
Like any other tax report, the UTII declaration reflects the process of calculating the amount of tax that is intended to be paid to the budget. Apart from title page and section 1, which includes the results of calculations (broken down by OKTMO codes), it contains 3 more sections:
Section 2
It (divided by OKTMO) calculates the volume of the tax base, determined by:
- the type of activity carried out (and, accordingly, the basic profitability);
- the value of the effective coefficients (deflator and regional);
- monthly values of a physical indicator corresponding to a specific type of activity.
The last figures can be adjusted by a factor that takes into account the number of days of business in an incomplete month. Monthly values of the tax base are summed up and multiplied by the current tax rate in the region.
Section 3
In it, the amount of tax calculated in section 2 is reduced by the so-called deductions, incl. on the:
- payments actually made during the quarter for insurance premiums, sick leave, voluntary insurance made in favor of employees employed in the type of activity specified in section 1 (for employers, such a deduction cannot exceed 50% of the amount of the accrued tax);
- expenses incurred for the purchase of cash register equipment (within 18,000 rubles for each device).
That is, here the final value of UTII, intended for payment, is formed.
Section 4
In this new section, entrepreneurs write down their deduction on the CCP, indicate:
- information about the cash register: serial number, registration number in the Federal Tax Service Inspectorate, date of registration of the cash desk in the tax office;
- the amount of expenses for its acquisition, if the cash desk cost more than 18,000 rubles, then this amount must be indicated.
An important feature of the UTII report is the need to compile it until the tax payer is deregistered. Because of this, accruals appear in it even when activities are not actually carried out. Failure to submit tax returns and non-payment of the amounts accrued in it in such a situation would be a mistake.
Sample declaration for UTII for the 1st quarter of 2019 - where to download?
A sample of filling out a UTII report for the 1st quarter of 2019, generated on a new form, see below.
Detailed comments and video instructions for compiling new declaration according to UTII you can see.
Features of the submission of the UTII declaration for the 1st quarter of 2019
Although the taxpayer may not have expenses to apply the new kind deduction, a new reporting form must be used, since its introduction cancels the possibility of using an outdated form.
When entering data in section 2, do not forget that the value of the deflator coefficient for UTII in 2019 has been increased to 1.915 (Order of the Ministry of Economic Development of Russia dated October 30, 2018 No. 595).
How the coefficients K1 and K2 are applied, we told.
You can choose any submission method:
- paper, in which the report is submitted to the IFTS personally (or through a representative) or sent there by mail;
- electronic.
A declaration is submitted no later than the 20th day of the month following the next quarter, with a postponement if it falls on a day off (clause 3 of article 346.32, clause 7 of article 6.1 of the Tax Code of the Russian Federation). For the report for the 1st quarter of 2019, this date will fall on 04/22/2019. And you will have time to pay tax on the declaration until 04/25/2019.
Results
The UTII declaration is formed on a form that is updated annually due to changes made to tax law. The next update (in connection with the introduction of a deduction for the cost of purchasing online cash registers for individual entrepreneurs) occurred from the reporting for the 4th quarter of 2018. It is on this form that you need to report for the 1st quarter of 2019. The procedure for calculating the tax, reflected in section 2 of the declaration, has not undergone fundamental changes.
The UTII declaration for the 1st quarter of 2017 has changed. In the new declaration form, reflect the increased single tax deduction. Deductions are reflected in section 3 of the UTII declaration.
Peasant farms on imputation are submitting a new form of UTII declaration for the 1st quarter of 2017. The deadline is April 20, 2017. What is the essence of innovation, we will consider in the article.
The new form of the UTII declaration for the 1st quarter of 2017: what has changed
The Federal Tax Service approved the form and procedure for filling out the declaration by Order No. ММВ-7-3/353 dated July 4, 2014.
Since 2017, the heads of peasant farms with employees have the right to reduce the tax on, and on workers. Previously, it was possible to reduce the tax either only on contributions for employees, or on personal payments if there were no employees.
Deductions are reflected in section 3 of the declaration. The procedure for their accounting depends on whether the farm needs the help of employees.
UTII declarations for the 1st quarter of 2017, when there are no employees
If the farm does not have employees, the entire amount of contributions can be deducted from the tax. There is only one limitation: they must not exceed the imputed tax itself.
To calculate the fixed fee, minimum size wages must be multiplied by 12 and the contribution rate. As of January 1, it is 7,500 rubles. per month. As a result fixed contributions per member of the farm are (clause 2 of article 425, clause 2 of article 430 of the Tax Code of the Russian Federation):
- 23 400 rub. (7,500 rubles × 12 × 26%) - for pension insurance;
- 4590 rub. (7,500 rubles × 12 × 5.1%) - for health insurance.
Example How to reflect in contributions in the new form of the UTII declaration for the 1st quarter of 2017 if there are no employees
For the first quarter of 2017, the imputed tax amounted to 182,000 rubles. There are no other employees except for the head of the farm and five of his members. The fixed contributions paid by the farm during the first quarter are 167,940 rubles, including:
- for pension insurance - 140,400 rubles (23,400 rubles × 6 people);
- for medical insurance - 27,540 rubles (4,590 rubles × 6 people).
If there are no employees, the maximum deduction may be equal to the tax. In our case, it is less, so the accountant used the entire deduction without limitation and reflected the tax payable in the amount of 14,060 rubles. (182,000 rubles - 167,940). See what section 3 looks like in the sample below.
UTII declarations for the 1st quarter of 2017, when there are employees
If the company has employees, it is possible to reduce the imputed tax on contributions for them, as well as for the head and members of the farm. However, the amount of such a total deduction is limited. It cannot be more than half of the tax (clause 2, 2.1 of article 346.32 of the Tax Code of the Russian Federation).
Example. How to take into account the deduction on contributions if the farm has employees
In addition to the head of the farm, hired workers work in it. For the 1st quarter of 2017, the imputed tax is 245,000,000 rubles. During this period, the farm accrued and paid contributions for employees:
- RUB 143,000 - for pension insurance;
- 20 150 rub. - on the social insurance;
- 33 150 rub. - for health insurance.
The total amount of contributions for employees is 196,300 rubles, (143,000 + 20,150 + 33,150). In addition, the farm transferred fixed contributions for the head of the farm - 27,990 rubles:
- 23 400 rub. - for pension insurance;
- 4590 rub. - to the medical fund.
In total, contributions amounted to 224,290 rubles. (27,990 + 196,300). But the tax can be reduced by a maximum of half, that is, by 122,500 rubles (245,000 rubles x 50%). See what section 3 of the declaration looks like in the sample below.
Sample section 3 of the UTII declaration for the 1st quarter of 2017
K. Brontwein, leading expert of the journal "Accounting in agriculture"
Taxpayers submit the UTII declaration four times a year based on the results of the quarter. In the article we will talk about the deadlines for submitting the declaration, changes for 2019, about calculating the tax and filling out the declaration, fines and zeros.
- it is handed over to the tax office directly by the head of the company, or his officially authorized representative, or an individual entrepreneur;
- by registered mail (as a standard for such documents, there should be a notification and an inventory of the attachment);
- v in electronic format via the Internet: using the service of the Federal Tax Service or an EDI operator.
Dates and place of submission of the UTII declaration
UTII must be submitted before the 20th of the month following last month reporting quarter.
Report for the 1st quarter of 2019 - until April 22, 2019(The 20th falls on a Saturday, so the deadline has shifted to Monday the 22nd) .
Tax on imputed income must be paid by the 25th day of the month following the reporting quarter.
The UTII declaration is submitted to the tax office at the place of business registration or at the actual location. For example, in private carriers, the workplace is constantly moving.
You won't have to spend a lot of time learning a new form. The form remained the same, but was replenished with an additional section. Section 4 was introduced to reflect the costs of purchasing, installing and configuring online cash registers by entrepreneurs. Recall that on July 1, 2019, the transition to online cash registers will end, so there is a need to update the form. When buying cash registers in this section, you need to reflect:
- name of the model of the purchased cash desk;
- factory number of the cash desk;
- registration number received from the tax;
- date of registration of the cash desk in the inspection;
- expenses for the purchase, installation and configuration - expenses in the amount of no more than 18,000 rubles per cash desk can be deducted.
Declaration on UTII for the 1st quarter
The reporting period for imputed tax is a quarter. Therefore, already in April 2019, it is necessary to submit a report again. The generally accepted deadline is the 20th day of the month following the reporting quarter. In 2019, April 20 falls on a Saturday, so the deadline will shift to the 22nd. The tax must be paid no later than April 25.
Keep in mind that even if you did not buy an online cash register and you do not have the opportunity to apply the deduction, you must use the new reporting form. Do not forget that increased deflator coefficients have been in effect since 2019, K1 is 1.915, and check the value of K2 with the local tax office.
On the title page, enter 2019 in the reporting year field, and 22 for the second quarter in the tax period code. When reorganizing or liquidating an organization in the second quarter, enter the period code 54.
Declaration on UTII for the 2nd quarter
Prepare the second report in 2019 for the period April-June. The generally accepted deadline is the 20th day of the month following the reporting quarter. This year, July 20 falls on a Saturday, so the deadline is postponed to the 22nd. You can submit the declaration in electronic or paper form. On paper, the report can be taken to the tax office personally, transferred with a representative or sent by mail. Tax must be paid by July 25th.
Don't forget to apply the new K1 deflator, which is 1.915 this year. Ask the local IFTS for new K2 values.
On the title page, enter 2019 in the reporting year field, and 21 for the first quarter in the tax period code. When reorganizing or liquidating an organization in the first quarter, enter the period code 51.
What sections does UTII consist of?
The UTII declaration consists of a title page and four sections. Individual entrepreneurs on UTII who wish to receive a deduction at the checkout must complete all sections.
On all sheets of the declaration, the TIN and KPP of the company are indicated. If the organization is simultaneously registered at the location separate subdivision(branch) and at the place where it conducts activities subject to imputed income tax, then the declaration must indicate the KPP assigned to the company as a payer of this tax, and not the KPP of the branch.
The title page has not changed. It must be filled in according to the old rules. Indicate basic information about the business: name or full name, tax period, reporting code, code at the place of representation, which OKVED your business corresponds to, etc.
The first section is usually completed last. It reflects the commitment to payment of UTII to the budget.
In the second section, you need to calculate the amount of tax. The second section is filled out separately for each type of activity and for each OKTMO. Indicate in section 2 the address of work, UTII code, basic profitability and coefficients K1 and K2. In lines 070-090, indicate the value of the physical indicator by month of the quarter. Enter a tax rate of 15% (or less if exemptions are introduced in your area) and calculate the tax for the quarter.
The third section specifies the financial information of the business, insurance premiums. Here you need to combine the information from the second and fourth sections to calculate the total tax amount. First, the tax is reduced on insurance premiums, and then on the deduction for the purchase of the cash register.
The fourth section must be completed for each CCP unit purchased to work on UTII. The amount of expenses for the purchase of a copy of the cash register is deductible and is indicated in line 040 of Section 3.
How to calculate UTII
The following formula is used to calculate the tax:
Tax amount = Tax base × Tax rate.
To calculate the tax base (the amount of imputed income), the following formula is used:
Imputed income for the month \u003d Base income × K1 × K2 × Physical indicator
The basic profitability is determined by the type of business in accordance with paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. There you can also find physical indicators for UTII.
The physical indicator depends on the type of activity. If you provide personal services and are an individual entrepreneur, then your physical indicator is employees. And for an entrepreneur on his bus that carries passengers, a physical indicator is the seats in the car. Respectively, the tax base will be different.
As for the adjustment coefficients-deflators K1 and K2, they can be found in Order No. 595 (K1) dated October 30, 2018 and in the decision local authority authorities at the place of business registration (K2). K1 has increased to 1.915 since 2019.
Zero declaration for UTII
Even if the company / individual entrepreneur did not conduct any activity in reporting quarter, to hand over an empty (zero) UTII is not worth it. You will still be charged tax, but for the last period when there was non-zero reporting.
The fact is that the tax is calculated on the basis of a physical indicator, and not actual income. The absence of physical indicators is a reason to deregister, and not refuse to pay tax. Even if the payer has not worked for UTII for some time, he must submit a declaration indicating the amount of tax calculated on the basis of a physical indicator and a rate of return.
Penalty for UTII 2019 declaration
Prepare and submit UTII via the Internet in the online service Kontur.Accounting. The declaration is generated automatically based on your account and is checked before sending. Get rid of the routine, submit reports and use the support of our service experts. The first month of work is free. For new LLCs, a gift is 3 free months of work and reporting.
The period is coming to an end, no later than which UTII taxpayers must report on the imputed tax. Check out our quick guide and sample fill in case something is missing.When do I need to submit a UTII declaration for the 1st quarter of 2017
The UTII declaration for the 1st quarter of 2017 must be submitted no later than April 20, and the tax must be paid no later than April 25.Deadlines for the submission of the UTII declaration for 2017:
- for the I quarter - no later than April 20, 2017;
- for the II quarter - no later than July 20, 2017;
- for the III quarter - no later than October 20, 2017;
- for the IV quarter - no later than January 20, 2018.
If you do not submit the UTII declaration for the first quarter of 2017 on time, you will be fined under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. The penalty for each month of delay is 5% of the amount of tax that is indicated in the declaration for payment (additional payment), but was not paid on time. More than 30% of the tax amount cannot be collected. Less than 1000 rub. also no liability. This is if there was a delay in paying taxes. If the tax is transferred on time, then a fine of 1000 rubles.
The director or chief accountant for being late in submitting the UTII declaration for the first quarter of 2017 may be fined from 300 to 500 rubles under article 15.5 of the Code of Administrative Offenses of the Russian Federation.
Who submits the UTII declaration for the first quarter of 2017 and where
All tax payers must report on UTII - both companies and individual entrepreneurs. Reporting is sent to the inspection at the place of business, in which the taxpayer is registered as a UTII payer.In what form to submit a declaration on UTII for the I quarter of 2017
The UTII declaration is filled out in the form from. The declaration has a title page and 3 sections.What has changed in the UTII declaration in 2017
Since 2017, individual entrepreneurs can take into account insurance premiums paid for themselves in the same quarter when calculating UTII. This was taken into account by legislators in section 3 of the UTII declaration. Line 040 "The total amount of UTII payable to the budget for the tax period" is now calculated differently, taking into account line 030 "The amount of insurance premiums paid by an individual entrepreneur in a fixed amount for compulsory pension insurance and compulsory medical insurance."How to fill out a UTII declaration for the first quarter of 2017
Suppose the UTII declaration for the 1st quarter of 2017 is filled out by the Almaz company, which repairs jewelry in the town of Bui, Kostroma Region. The company has only one activity and one workshop in the city.
Title page
The title page shows data on the company - full name, TIN and KPP. The adjustment number is 0 if the company returns for the first time reporting period. Taxable period- 21, reporting year - 2017.
View Code economic activity must be taken from the All-Russian Classifier of Economic Activities (OKVED2).
Do not forget to put dashes to the end of the line if there is still space in it after entering the data. The same applies to lines in which the company cannot enter anything. For example, according to the data on the reorganization, if it was not carried out.
Special attention - the line with the code "At the place of registration". Data must be taken there in accordance with Appendix 3 to the Procedure approved.
The line "Represented in tax authority» contains the inspection code. View it using the FTS service.
Section 1
Section 1 shows the data that the accountant provides in sections 2 and 3. Line 010 contains the code of the municipality in which the Almaz company operates on UTII. And line 020 will show the tax payable, which is calculated in the following sections.
Section 2
Sections 2 will be as many as the company has types of activities on the “imputation” and in how many municipalities it operates. The Almaz company will have only one section 2.
At the top of the section, you must enter the address of the place of implementation entrepreneurial activity along with the index and OKTMO code.
Jewelry repair in the town of Bui, Kostroma Region, belongs to household services, therefore, in the line "Code of the type of entrepreneurial activity" is the value "01". The codes must be viewed in Appendix 3 to the Order approved.
Below in section 2 we will go directly to the calculation of the tax.
Section 3
The sign of the taxpayer for the Almaz company will be 1, because it has employees.
Line 010 will contain the value from line 110 of section 2. The Almaz company had one. If there are several sections 2, you need to add the numbers of all lines 110 of them.
Line 020 must show insurance premiums paid in the first quarter of 2017. The total amount of tax that must be transferred to the budget is shown on line 040. For the Almaz company, this is the difference between lines 010 and 020 of section 3.
What is the deadline for submitting a UTII declaration for the 1st quarter of 2017 to the IFTS? What are the features of filling out a declaration for an individual entrepreneur? Do I need to apply a new declaration form? We will give a sample of filling out the declaration and answer the most common questions of taxpayers.
Declaration deadline
Declaration on UTII, according to general rule, must be submitted to the IFTS no later than the 20th day of the first month following the tax period (quarter). That is, no later than April 20, July 20, October 20 and January 20 (clause 3 of article 346.32 tax code RF). Therefore, the UTII declaration for the first quarter of 2017 must be submitted to the IFTS no later than April 20, 2017.
Who should report
The UTII declaration for the first quarter of 2017 must be submitted by all single tax payers (clause 3 of article 346.32 of the Tax Code of the Russian Federation). That is, all organizations and individual entrepreneurs that are members of tax office as a "substitute".
The UTII declaration for the first quarter of 2017 must be submitted in order to inform the tax authorities about the amount of the “imputed” tax, about the types of activity and the place of business. Income and expenses in the first quarter will not be required to be reported, since UTII is calculated on the basis of basic profitability, and not actual.
Declaration form for the 1st quarter
The declaration form was approved by the Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353. It is this form that must be submitted for the first quarter of 2017. However, we note that by Order of the Federal Tax Service of Russia dated 10/19/2016 No. ММВ-7-3/574, changes were made to the imputed tax declaration (KND form 1152016). The declaration was corrected due to the fact that from 2017, individual entrepreneurs on UTII with employees can reduce the “imputed” tax on fixed contributions “for themselves”. These amendments were taken into account in the declaration and it turned out new form UTII declarations. However, the composition of the form has not changed and includes:
- title page;
- section 1 "The amount of a single tax on imputed income payable to the budget";
- section 2 "Calculation of the amount of a single tax on imputed income on certain types activities";
- section 3 "Calculation of the amount of the single tax on imputed income for the tax period".
Filling out the title page
On the title page of the declaration for the 1st quarter of 2017, show basic information about the company or individual entrepreneur. Let us explain some features of filling the title page.
TIN AND KPP
On the title page (and each sheet of the declaration), show the TIN and KPP of the company. Moreover, enter the checkpoint regarding the organization at the place of registration as a UTII payer (in the fifth and sixth positions of the checkpoint there should be numbers 35). Suppose that in the Federal Tax Service, where the UTII declaration for the 1st quarter of 2017 is submitted, the organization is registered for two reasons: at the location of a separate subdivision and at the place of business subject to UTII. Then, in the declaration, show not the checkpoint that was assigned to the organization at the location of the separate subdivision, but the one that was assigned to the company as a UTII payer (subclause 1, clause 3.2 of the Procedure, approved by Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / 353).
Correction number
In the line "Adjustment number" put one of the numbers:
- "0" - for the primary declaration;
- "1" - for the first revised declaration;
- "2" - for the second clarification, etc.
Therefore, if you are submitting a declaration for the first time, then you need to put the code "0".
Taxable period
In the column "Tax period (code)", enter the code "21". It is he who will mean that you are submitting a declaration for the 1st quarter of 2017 (and not for some other period).
Reporting year
In the line "Reporting year", enter "2017". This will mean that the declaration is filed in 2017.
Submission location code
In the field "at the place of registration" show the code of the place of submission of the declaration for the 1st quarter. If, for example, a company submits a declaration at its location and submits one declaration, indicate code 214. If the declaration is submitted at the place of business under UTII, enter 310 (letter of the Federal Tax Service of Russia dated February 5, 2014 No. GD-4-3 / 1895). Further in the table we give all the codes that can be indicated in the UTII declaration for the 1st quarter of 2017:
The code | Name |
120 | At the place of residence of an individual entrepreneur |
214 | By location Russian organization, which is not the largest taxpayer |
215 | At the location of the successor who is not the largest taxpayer |
245 | By place of business foreign organization through a permanent establishment |
310 | At the place of business of the Russian organization |
320 | Place of business of an individual entrepreneur |
331 | At the place of business of a foreign organization through a branch of a foreign organization |
Tax authority code
In the line "Submitted to the tax authority (code)" show the four-digit code of the tax office. It can be viewed in the notice of registration issued by the Federal Tax Service.
Name or full name
In capital letters, indicate the full name of the organization. Individual entrepreneurs on each line indicate the full name in sequence.
OKVED codes
In the declaration, it is necessary to explain what main activities the organization or individual entrepreneur conducts. For these purposes, you need to specify the OKVED code. At the same time, in all declarations that are submitted from January 1, 2017, it is necessary to indicate codes according to the new OKVED2 classifier. However, if “updates” are submitted for periods that have elapsed before 2017, then indicate in them the same codes that were affixed to the primary declarations (Letter of the Federal Tax Service of Russia dated November 9, 2016 No. SD-4-3 / 21206).
Let us give an example of a completed title page of the UTII declaration for the 1st quarter of 2017.
Filling out section 2
Section 2 of the declaration for the 1st quarter of 2017 is called "Calculation of the amounts of a single tax on imputed income for certain types of activities." Fill it out separately:
- for each type of activity;
- for each municipality in which "imputed" activities are conducted.
Example.
On the territory of one municipality, Lobby LLC is engaged in one type of “imputed” activity. On the territory of another municipality - three types of "imputed" activities. In such a situation, section 2 must be formed 4 times (1 + 3).
If you conduct the same “imputed” activity in a different location of the same municipality, then section 2 of the declaration for the 1st quarter of 2017 must be completed once (letter of the Ministry of Finance of Russia dated July 22, 2013 No. 03-11-11 / 28613).
In the first part of section 2, indicate the address of the business and the corresponding codes. In the second part of section 2 of the UTII declaration for the 1st quarter, you need to paint the basic profitability, coefficients and physical indicators. Let's explain in the table.
Section 2 lines | |
---|---|
Line | filling |
040 | Monthly basic return per unit of physical indicator |
050 | The value of the deflator coefficient K1. |
060 | The value of the correction factor K2. |
070,080,090 | In column 2, you need to indicate the value of the physical indicator for each month of the quarter; |
If the "sponsor" was registered (deregistered) during the 1st quarter of 2017, in column 3 you need to show the number of calendar days of business in the month of registration or deregistration. If the UTII payer did not register or cease activities, indicate dashes in column 3; | |
In column 4, put the value of the tax base, taking into account the actual duration of activity on UTII in a particular month. | |
Enter the total tax base for the quarter (add lines 050, 060 and 070 in column 4). | |
105 | tax rate |
110 | Tax amount |
OKTMO codes are determined by All-Russian classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st. Enter information about the OKTMO code on line 030 starting from the first cell. Fill in blank cells with dashes.
Let's give an example of filling out section 2 of the UTII declaration for the 1st quarter of 2017 in a situation where, after redevelopment, the area of \u200b\u200bthe trading floor has changed at the "imputer". Then count single tax follows from the changed value of the area from the month when it changed (clause 9 of article 346.29 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 11.04.2014 No. 03-11-11 / 16532). Suppose that the area of the trading floor before March 15, 2017 was 35 square meters. m, and from the 16th it was reduced to 30 sq. m. Then the physical indicator for the first quarter of 2017 is:
- 35 sq. m - for January;
- 35 sq. m - for February;
- 30 sq. m. - for March.
Example.
LLC "Lobby" retails food products in the city of Mytishchi. The area of the trading floor is 17 sq. m, K1 - 1.798, K2 - 0.9, rate - 15% (decision of the Council of Deputies of the Mytishchi municipal district of the Moscow region dated November 22, 2012 No. 61/7). On March 12, the company rented additional area in the same room. The physical indicator increased to 36 square meters. m. Here's how to fill out the UTII declaration for the first quarter of 2017.
The accountant has taken into account the new area value since March 2017. The tax base in January and February is the same - 49,517 rubles. (1800 rubles × 1.798 × 0.9 × 17 sq. m). Base for December - 104,859 rubles. (1800 rubles × 1.798 × 0.9 × 36 sq. m). The total tax base for the IV quarter is 203,893 rubles. (49,517 × 2 months + 104,859 rubles). UTII for the IV quarter - 30,584 rubles. (203,893 rubles × 15%).
Completing Section 3
In section 3, calculate total amount tax payable for all places and types of activity on UTII (line 040). This section is formed based on the data of all sections 2. The order of filling in the lines is as follows:
Line | Indicator |
---|---|
005 | On line 005, indicate the sign of the taxpayer: 1 - for organizations and individual entrepreneurs paying income individuals; 2 - for individual entrepreneurs without employees. |
010 | The sum of the values of lines 110 of all sections 2 of the declaration. |
020 | The amounts of paid insurance premiums and paid disability benefits (only for the taxpayer attribute - 1). |
030 | Filled in by IP without employees. You need to enter the amount of insurance premiums “for yourself”. |
040 | You need the difference between lines 010 and 030. The resulting tax amount must be greater than or equal to zero. |
Filling out section 1
Lastly, based on the data in sections 2 and 3, you need to fill out section 1 of the UTII declaration for the 1st quarter of 2017. In section 1, indicate:
- on line 010 - the code of the municipality, on the territory of which the "imputed" activity is carried out;
- on line 020 - the amount of UTII payable for each municipality (each OKTMO).
In section 1, you can form line 010 several times if a company or individual entrepreneur is engaged in “imputation” in several municipalities that are subordinate to one IFTS.
If an organization operates on the territory of several municipalities subordinate to one IFTS, then calculate the single tax payable for each OKTMO as follows:
- add up the UTII amounts for the 1st quarter of 2017 for all types of activities that are carried out on the territory of each municipality (line 110 indicators for all sections 2 of the declaration for the 1st quarter, which indicate the same OKTMO);
- Divide the total amount by the tax amounts for all municipalities(indicator of line 010 of section 3 of the declaration for the 1st quarter);
- multiply the total by the amount of UTII accrued for payment for quarter 1 quarter (line 040 of section 3 of the declaration).
The final indicators in section 1 of the declaration for the 1st quarter of 2017 may look like in the sample:
Completed UTII declaration for the 1st quarter of 2017 in Excel format.
A responsibility
If the UTII declaration for the 1st quarter of 2017 is submitted later than April 20, 2017, then the organization or individual entrepreneur may be fined (Article 119 of the Tax Code of the Russian Federation). Penalty - 5% of the unpaid UTII amount on the basis of the declaration for each full or incomplete month from the date set for its submission. That is, if the declaration for the first quarter of 2017 is submitted, say, one day later and the amount payable under this declaration is 125,600 rubles, then the fine is 6,280 rubles. However, the fine cannot be less than 1,000 rubles and must not exceed 30% of the tax amount (Article 119 of the Tax Code of the Russian Federation).
For violation of the deadlines for submitting an “imputed” declaration, administrative responsibility of officials (individual entrepreneurs or directors) is also provided: a warning or a fine from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).