Column 105 in the UTII declaration. Filling out the UTII tax return step by step
Among business entities, such a preferential tax regime as UTII is especially popular. Despite the fact that this system has a simplified procedure, taxpayers are required to report to the Federal Tax Service every quarter by sending a UTII declaration. For her, the tax service developed and approved a special form.
Starting from the 1st quarter of 2017, a new form of this report comes into effect.
Legislators made several changes to it compared to the previous version of the declaration, which was in force in 2016:
- New barcodes are indicated on the title and subsequent sheets of the report.
- Section 3 has been changed in the part of the formula concerning the calculation of tax in connection with the application of the right to reduce it by the amount of contributions paid. This opportunity is available to all entrepreneurs, regardless of whether they are employers or not. This section has also been renamed.
- Table 4.1 of Appendix 2, which determines the procedure for submitting reports in electronic form for certain types of activities, has changed.
- In Table 4.14, due to the transfer of tax administration functions, the names of pension and health insurance funds were removed.
- Appendix 3 has undergone changes regarding subparagraphs 4-5 of paragraph 6.1 for tax calculation.
Attention! The most important and positive change is that an entrepreneur can reduce the tax on the amount of transferred contributions both for himself and for employees if he is an employer, but by no more than 50%. in the declaration for 2016 it was possible to reduce in this case only by payments for employees.
Deadlines for filing UTII returns and paying taxes
The main regulatory act defining the procedure for reporting on UTII is the Tax Code of the Russian Federation. According to it, the tax period under this system is set to a quarter, which means the declaration should be sent to the Federal Tax Service only once for it.
Attention! The Tax Code sets the deadline for filing a declaration - up to the 20th, and payment of the tax - until the 25th of the next month following the tax period. When a deadline falls on a holiday or weekend, it is moved to the next working day.
In 2017, these deadlines will be:
Where reporting is submitted and tax is paid
In accordance with the current rules, entrepreneurs and organizations when carrying out activities on UTII must submit and pay this mandatory payment mainly at the place of doing business. Therefore, before starting their activities, they need to submit an application to the relevant Federal Tax Service. Declarations and payment of tax will be carried out to these tax offices.
If a taxpayer has several places of business on UTII, which fall under the jurisdiction of different Federal Tax Service Inspectors, then he must report and pay tax on UTII to each of them.
This rule should also be taken into account by individual entrepreneurs and enterprises registered in one municipality and operating in another. The declaration should be submitted not at the location (registration), but at the place where the business is actually conducted. The tax is paid in the same way.
Attention! Only for a few types of activities do business entities submit reports and pay taxes at the place of registration. This is permitted due to the impossibility of determining their address of activity. Such cases include distribution and peddling trade, accommodation in vehicles, motor transport services, etc.
Reporting methods
The UTII declaration can be submitted to the Federal Tax Service in several ways:
- Directly to the Federal Tax Service Inspectorate on paper - the entrepreneur or representative of the organization submits it to the Federal Tax Service Inspectorate personally in two copies to the tax inspector. At the same time, if the report is not submitted personally by the entrepreneur, then a notarized power of attorney should be issued to the authorized person.
- By sending a registered letter with a list of attachments. In this case, a receipt from the post office is considered confirmation of submission.
- Electronically by sending a report through a special operator. For this it will be necessary.
Attention! For enterprises, when submitting a declaration not by the director, but by another official, a simple power of attorney is issued on company letterhead. In addition, some Federal Tax Service Inspectors may still require that an electronic form be provided along with the report, or that the declaration have a special barcode.
There was no activity - is there a zero declaration?
Taxpayers often have a question about whether it is necessary to send a zero (blank) UTII return if they do not carry out activities. Previously, it was allowed, for good reasons, to send zero declarations to the Federal Tax Service.
Currently, the legislation enshrines the rule according to which, due to the fact that the tax is calculated not on the basis of actual income, but imputed income, and the business entity has been registered as a UTII payer all this time, it needs to submit a regular declaration and pay this obligatory payment, even if there was no activity.
Read also:
Unified simplified tax return sample completion
Therefore, it is recommended that all individual entrepreneurs and organizations that intend to stop their business for a while are deregistered and then re-apply for the start of such activities. Only in this case they will not have to send a UTII declaration and pay this tax.
Important! The above means that a zero UTII return does not exist, and if the taxpayer files one, it will be a mistake.
Form and sample declaration for UTII 2018 (up to Q3 inclusive)
Download the UTII declaration form 2018 in Ecxel format.
Download 2018 for individual entrepreneurs.
Instructions for filling out the UTII declaration 2018
Title page
Filling out the sheet begins with indicating the TIN and KPP codes. If the declaration is submitted by an organization, its TIN code contains 10 characters, and the last 2 empty cells are crossed out. Entrepreneurs do not fill out the checkpoint field; companies enter there a code taken from the notice of registration under UTII.
Then the correction number is entered. If the declaration is submitted for the first time, “0” is written here, otherwise - the number of the corrective report from 1 to 99.
IN field "Tax period" a code corresponding to the reporting period is recorded. You can view it in Appendix No. 2.
Tax period codes:
- When submitting reports for the first quarter - 21.
- For the second - 22.
- For the third - 23.
- For the fourth 24.
IN "Reporting year" field The year for which the declaration is being submitted is entered.
Then below is the four-digit code of the tax authority where the declaration is being submitted. In the field to the right of it, the code reflects the location of the report. Its meaning can be found in Appendix No. 3.
Attention! The OKVED code must consist of at least four digits.
The following fields are filled in only if the company has been reorganized. Here you need to indicate the new TIN and KPP, and then the reorganization form code (you can view it in Appendix No. 4).
The most commonly used codes are:
- When submitting a declaration by an entrepreneur at the place of residence - code 120.
- If an entrepreneur submits reports at the place of business, enter code 320.
- In the case of delivery by an organization at the location of the LLC - code 214 (in this case, the payer is not a large one).
- When providing an LLC for the bridge of conducting business activities - code 310.
After this, a contact phone number is recorded. The next line indicates the number of pages in the declaration (this column is best filled out after the document has been fully formed), as well as how many sheets there are documents attached to it (for example, a power of attorney).
Then the left column of the table is filled in, indicating who is submitting the declaration:
- “1” is the responsible person.
- “2” is its representative.
In the first case, for an individual entrepreneur, no more data is indicated here; you must cross out all the cells, and for an LLC, the full name of the director, then sign and date. In the second case, the full name is written in the empty lines. representative or company name, as well as details of the power of attorney.
Section 1 – Amount of tax payable
The TIN and KPP codes (the latter if available) are reflected at the top of the sheet, and the page number in the document stack is also indicated.
The sheet consists of a repeating sequence of lines 010 and 020.
In line 010 is written . Line 020 reflects the calculated tax amount for this location. In the case when different types of activities are carried out using the same OKTMO code, the tax amount for all of them is added up (values of line 040 of section 3) and written down in line 020 of section 1.
If there are not enough positions on the sheet of section 1, then you can add another blank sheet and continue to enter information on it.
Attention! At the end of the sheet there is a date of completion and a signature confirming the correctness of the data entered.
Section 2 – Calculation of UTII by type of activity
A separate page with section 2 must be completed:
- For each type of activity that is carried out within the boundaries of one municipal entity (OKTMO);
- For each OKTMO, but all of them geographically must belong to the same tax office.
At the top of each sheet, the Taxpayer Identification Number (TIN), KPP (if any) and the number of the sheet in the bundle are indicated.
Line 010 contains the code of the activity for which the taxpayer is registered. You can clarify it using Appendix No. 1 to the declaration.
For example:
- In the case of providing household services to the population, set 01.
- For veterinary services - code 02.
- When providing services for vehicle repair and maintenance – 03.
- Etc.
Line 020 contains fields in which you need to record the address of the activity. All information is entered here taking into account generally accepted abbreviations and the KLADR address directory.
In line 030 the OKTMO code is written, which corresponds to the specified address.
In line 040 the basic profitability for the selected type of activity is entered. You can clarify it using Appendix No. 1 to the declaration.
Change in UTII 2016 - reduced rate
The general rate for UTII is 15%. And the preferential rate for UTII can vary from 7.5 to 15%. For the specific UTII rate for your type of activity, see your regional UTII law.
The law also introduces a preferential rate for UTII - 7.5%. Since 2016, regional authorities have also been given the right to determine this rate.
For the UTII rate in your municipality, see the law of the local authorities. It can be found at your tax office (on the website and stands).
Changes to UTII 2016 - K1 for 2016
The deflator coefficient K1 for 2016 will increase by the inflation rate and will be equal to 2.083 (project of the Ministry of Economy). But the basic yield on UTII in 2016 will not change. In an article on our website, we provided examples of calculating UTII in 2016, taking into account the new coefficient.
When to submit the UTII declaration in 2016?
Submit your declaration no later than the 20th day of the first month following the tax period (quarter). That is, no later than April 20, 2016, July 20, 2016, October 20, 2016 and January 20, 2017.
UTII tax rate in 2016
The UTII tax rate changed in 2016. To be more precise, the overall single tax rate remained at 15%. But regional authorities at the same time received the right to establish a preferential rate for UTII (Federal Law No. 232-FZ).The preferential UTII tax rate in 2016 can vary from 15 to 7.5%. For the specific rate for your type of activity, see your regional UTII law. It can also be found at the tax office (on the website and stands).
In connection with the introduction of preferential rates, the form of the UTII declaration has changed. For the 1st quarter of 2016, you already need to report using the new form. In particular, a field appeared in it (line 105 of section 2), where you can indicate the specific tariff that the “important” applies. Let us remind you that you must report for the 1st quarter on UTII no later than April 20.
As we have already said, regions can reduce UTII rates. This means a reduction in the tax burden. The latter was also possible due to the fact that the deflator coefficient K1 for 2016 was not indexed, that is, it was not increased compared to 2015 and is still equal to 1.798.
UTII tax 2016 for individual entrepreneurs
In 2015, changes in taxation began to take effect for individual entrepreneurs who are subject to a single tax on imputed income.Property tax
On the eve of the creation of this material, conflicting information appeared in the media that individual entrepreneurs operating on the simplified tax system and UTII may be required to pay property tax. In fact, from January 1, 2015, property tax will be paid by individual entrepreneurs on UTII, PSN and STS, if the tax base is the cadastral value of property (movable and immovable).
It means that:
1. Payment of property tax by individual entrepreneurs on the simplified tax system, UTII and PSN is calculated only for real estate included in a special regional list that meets the necessary requirements established by the tax code of the Russian Federation.
2. The declaration and advance payments are provided only by legal entities. Individual entrepreneurs on UTII in 2016 in this case are equated to individuals, who, in turn, make this payment only on the basis of a notification sent by the tax authority.
3. Rates, benefits, payment procedures, reporting periods are established by local regional authorities.
4. Costs of property payments can be taken into account as expenses under the simplified tax system - 15%. If the simplified tax system is 6%, UTII and PSN, the costs of the corresponding taxes are not deducted.
Important innovations
Another innovation that will affect the “imputationists” is a change in the deflationary and adjustment coefficients. But no fundamental changes are planned for organizations and individual entrepreneurs next year. By Order of the Ministry of Economic Development of the Russian Federation No. 722, registered in the Ministry of Justice of the Russian Federation No. 3953, as amended by Order of the Ministry of Economic Development of the Russian Federation No. 854, for 2016 the deflator coefficient for UTII is 1.798, i.e. remained at the 2015 level. Let us dwell in more detail on the important nuances that need to be taken into account in your activities as an individual entrepreneur.
New form of UTII declaration for individual entrepreneurs in 2016
First of all, it is worth paying attention to the fact that on July 4, 2014, the Federal Tax Service approved a new declaration form for organizations and individual entrepreneurs using UTII in 2016.
As the Ministry of Finance explained in its letter, for traders who display goods in one place and issue them in another, it is prohibited to apply a single tax on imputed income. According to representatives of the ministry, this type of trade refers to sales based on samples. Thus, it turns out that traders must apply either a simplified taxation system or a general one.
The clarifications of the Ministry of Finance also mention UTII for individual entrepreneurs in 2016. Regarding individual entrepreneurs, it is said that when paying contributions (in a fixed amount) to an individual entrepreneur, it is permissible to reduce the tax only in the tax period in which the tax was paid.
Please note that the Tax Code of the Russian Federation does not provide for a norm for the distribution of the paid amount of money in a fixed amount (by periods) throughout the year.
In 2016, the formula for calculating UTII will be the same as in 2014. Thus, the formula for calculating UTII for individual entrepreneurs in 2016 is as follows:
UTII = Basic yield * K1 * K2 * 15%.
K1 is a coefficient that has not yet been established.
The deflator indicator in 2014 is 1.672. The K1 coefficient in 2016 is 1.798.
The correction coefficient in the regions is set by local authorities. That is why the coefficient differs depending on the region.
Most likely, the values of coefficients K1 and K2 for 2016 will be established in December 2015.
Based on the explanations of the Ministry of Finance last year, if the value of K2 was not established by the end of December of the current year, then in order to calculate UTII, you need to apply the value of the adjustment coefficient for the previous year.
If the value of K2 has never been set before, then you need to use the maximum value of the corrector, that is, 1.
For example, if a trade worker sells goods with different values of K2, then in this situation he must apply the maximum value of the coefficient from his product group.
UTII Declaration 2016 line 105 tax rate
The tax rate must be indicated in the UTII declaration.Line 105 “Tax rate” has appeared, since from October 2015, by acts of representative bodies of municipal districts, city districts and laws of federal cities, the UTII rate can be reduced to 7.5%. As a general rule, it is equal to 15%.
Document: Order of the Federal Tax Service of Russia N ММВ-7-3/590@.
Applies to reporting for the first quarter of 2016.
Calculation of UTII tax in 2016
To calculate the amount of UTII, the basic monthly income is taken. We have presented the basic yield on UTII for 2016 in the form of a table in our material. Also in the article you will find three examples of calculating UTII in 2016 in different situations and formulas for calculating UTII in 2016.The basic profitability is established by Article 346.29 of the Tax Code of the Russian Federation.
The amount of imputed income is the tax base for UTII. It is equal to the product of the basic profitability for a certain type of activity, calculated for the tax period, and the value of the physical indicator (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).
Basic yield on UTII for 2016 table
Types of business activities |
Physical indicators |
Basic income per month (rubles) |
---|---|---|
Provision of household services |
||
Provision of veterinary services |
Number of employees, including individual entrepreneurs |
|
Providing repair, maintenance and washing services for motor vehicles |
Number of employees, including individual entrepreneurs |
|
Provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots |
Total parking area (in square meters) |
|
Provision of motor transport services for the transportation of goods |
Number of vehicles used to transport goods |
|
Provision of motor transport services for the transportation of passengers |
Number of seats |
|
Retail trade carried out through stationary retail chain facilities with trading floors |
Sales area (in square meters) |
|
Retail trade carried out through facilities of a stationary retail chain that do not have sales floors, as well as through facilities of a non-stationary retail chain, the area of the retail space in which does not exceed 5 square meters |
Number of retail places |
|
Retail trade carried out through stationary retail chain facilities that do not have trading floors, as well as through non-stationary retail chain facilities with a retail space exceeding 5 square meters |
Area of retail space (in square meters) |
|
Delivery and distribution retail trade |
Number of employees, including individual entrepreneurs |
|
Sales of goods using vending machines |
Number of vending machines |
|
Provision of public catering services through a public catering facility with a customer service hall |
Area of the visitor service hall (in square meters) |
|
Provision of public catering services through a public catering facility that does not have a customer service hall |
Number of employees, including individual entrepreneurs |
|
Area intended for printing (in square meters) |
||
Exposure surface area (in square meters) |
||
Light emitting surface area (in square meters) |
||
Number of vehicles used for advertising |
||
Provision of temporary accommodation and accommodation services |
Total area of premises for temporary accommodation and living (in square meters) |
|
Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each they do not exceed 5 square meters |
Number of trading places, non-stationary retail chain facilities, and public catering facilities transferred for temporary possession and (or) use |
|
Provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have customer service halls, if the area of each exceeds 5 square meters |
Area of a retail space, a non-stationary retail chain facility, or a public catering facility transferred for temporary possession and (or) use (in square meters) |
|
Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot does not exceed 10 square meters |
Number of land plots transferred for temporary possession and (or) use |
|
Provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities, if the area of the land plot exceeds 10 square meters |
Area of land transferred for temporary possession and (or) use (in square meters) |
Calculation of UTII in 2016 based on basic income - formula
The reporting period for UTII is a quarter. Accordingly, organizations and entrepreneurs registered as UTII payers must calculate UTII quarterly.
To calculate UTII you must use the following formula:
UTII = [DB x K1 x K2 x (FP1 + FP2 + FP3) x 15% - NV]
where UTII is the amount of tax payable to the budget at the end of the quarter
BD - basic yield on UTII
K1 - deflator coefficient K1 (2.083 in 2016)
K2 - K2 correction factor (set by your municipality)
FP1, FP2, FP3 - values of the physical indicator in the first, second and third months of the quarter, respectively (taken from column 2 of our table "Basic profitability")
15% - UTII tax rate (regional laws can reduce it to 7.5% in 2016)
NV - tax deduction for UTII from insurance premiums
A physical indicator characterizes a certain type of activity. The unit of physical indicator according to paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation can be:
Employee (including individual entrepreneur);
trading place;
seat;
land plot;
square meter;
vehicle, etc.
Consequently, the physical indicator when calculating UTII will be the totality of these units directly involved in the “imputed” activity. Take the physical indicator from the basic profitability table (see above).
An example of calculating UTII in 2016 if there are employees
The organization conducts retail trade through a store and applies UTII. The area of the store's sales area is 15 square meters. m.
In the first quarter of 2016, the organization calculated and paid insurance contributions to the budget in the amount of 5,000 rubles from payments to employees.
In addition, the organization entered into a voluntary personal insurance agreement with the insurance company in favor of employees in the event of their temporary disability.
According to the terms of the contract, the first three days of illness are subject to payment. Monthly payments under the insurance contract are 400 rubles. For an insured event, the insurer pays 1,500 rubles.
In March, one employee was sick for seven days. The amount of the daily allowance, based on the provisions of Law No. 255-FZ, is 650 rubles.
The amount of temporary disability benefits due to an employee for the first three days of illness according to the law is 1950 rubles. (650 RUR x 3 days). The insurance company paid the employee only 1,500 rubles, the remaining amount was 450 rubles. the employer paid extra.
Thus, an organization can include 450 rubles in the tax deduction. and part of the insurance premium paid in the first quarter of 2016 in the amount of 1,200 rubles. (400 RUR x 3 months).
The total amount of payments included in the tax deduction is 6,650 rubles. (5000 rub. + 450 rub. + 1200 rub.). This is less than half of the calculated UTII amount - 8278.5 rubles. (RUB 16,557 x 50%).
Thus, for the first quarter of 2016, the organization must transfer UTII in the amount of 12,331 rubles to the budget. (RUB 18,981 – RUB 6,650).
An example of calculating UTII in 2016 for an individual entrepreneur without employees in 2016
The entrepreneur conducts retail trade through a store and applies UTII.
The area of the store's sales area is 15 square meters. m. In the first quarter of 2016, the entrepreneur listed:
Part of the fixed payment for 2016 in the amount of RUB 5,566;
- contributions for 2015, calculated on income exceeding 300,000 rubles, in the amount of 3,000 rubles.
Let's calculate the amount of UTII payable to the budget based on the results of the first quarter of 2016.
Let's assume that the value of K1 in 2016 is 2.083, and the value of K2 is 0.75.
The physical indicator is the area of the sales floor in square meters. It is equal to 15 square meters. m.
The base yield is 1800 rubles. from 1 sq. m.
Accordingly, the amount of calculated UTII for the first quarter of 2016 is equal to 18,981 rubles. .
The total amount of payments included in the tax deduction is 8,566 rubles. (5566 RUR + 3000 RUR).
Thus, for the first quarter of 2016, the entrepreneur must transfer UTII in the amount of 10,415 rubles to the budget. (RUB 18,981 – RUB 8,566).
Calculation of UTII in 2016 for less than a month
Current legislation does not provide for adjustment of the UTII amount depending on the actual period of operation of organizations and entrepreneurs. An exception is quarters in which an organization or entrepreneur is registered as a UTII payer.
So, if the date of registration (deregistration) coincides with the 1st day of the month, then when calculating UTII, the value of the physical indicator for two months or one month will be taken into account. Depending on what month of the quarter you registered (deregistered) as a UTII payer.
If the date of registration (deregistration) does not coincide with the 1st day of the month, then the calculation of UTII for this month should be made using the following formula:
UTII = BD x K1 x K2 x FP: KD x KD1,
where UTII is the amount of UTII for the month in which registration (deregistration) as a “imputed person” was made;
BD – the amount of basic yield on UTII;
K1 – deflator coefficient K1;
K2 – correction factor K2;
FP – the value of a physical indicator in the month of registration (deregistration) as a UTII payer;
CD – the number of calendar days in the month of registration (deregistration) as a UTII payer;
KD1 – the number of days actually worked in the month of registration (deregistration) as a UTII payer.
An example of calculating UTII for an incomplete month in 2016
The organization is engaged in retail trade through a store with an area of 50 square meters. m.
Let's calculate how much single tax an organization should transfer to the budget for the first quarter of 2016.
Let's assume that the value of K1 in 2016 is 2.083, and the value of K2 is 0.8.
The physical indicator is the area of the sales floor in square meters. It is equal to 50 square meters. m.
The base yield is 1800 rubles. from 1 sq. m.
The amount of UTII for February is 10,441 rubles. (1800 rub. x 50 sq. m. x 2.083 x 0.8: 28 days x 13 days x 15%).
The amount of UTII for March is 22,496 rubles. (1800 rub. x 50 sq. m. x 2.083 x 0.8 x 15%).
Thus, for the first quarter of 2016, the organization must transfer UTII in the amount of 32,937 rubles to the budget. (RUB 10,441 + RUB 22,496).
The Federal Tax Service of Russia has made amendments to the UTII declaration form (order of the Federal Tax Service of Russia dated December 22, 2015 No. ММВ-7-3/590@ " ").
In particular, section 2 of the declaration “Calculation of UTII amounts for certain types of activities” has been revised in a new edition. It added line 105 “Tax rate”. The need for such an amendment is caused by changes in tax legislation. Let us recall that from October 1, 2015, authorities at the local level have the right to set tax rates for UTII ranging from 7.5 to 15%, depending on the category of taxpayer and type of activity ().
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That is why, in the order of filling out the declaration, it is now indicated that on this line one should indicate either the rate of 15%, or the one established by the regulatory legal acts of representative bodies of municipal districts, city districts, and the laws of the federal cities of Moscow, St. Petersburg and Sevastopol. Corresponding changes regarding the indication of the tax rate for UTII have also been made to the format for submitting the declaration in electronic form.
In addition, the title page no longer requires the organization's seal. The barcodes of some pages have been changed (for example, barcode 02912011 is replaced by 02913018, and 02912028 by 002913025).
These amendments will come into force starting from the submission of reports for the first quarter of 2016. This means that UTII payers will have to submit an adjusted declaration before April 20 inclusive (). Ours will help you not to forget about this.
The taxation system in the form of a single tax on imputed income obliges taxpayers to submit quarterly UTII returns. The declaration form is established by Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@. But starting with reporting for the 1st quarter of 2016, it is necessary to report using a new form, changes were made by Order of the Federal Tax Service of the Russian Federation dated December 22, 2015 No. ММВ-7-3/590@. Below is a new UTII declaration, an example of filling it out for 2016.
Despite the fact that the declaration form has changed, there are not many innovations. The main and most important thing that caused the need to change the form was the opportunity to reduce the tax rate to local authorities. Previously, it was not possible to indicate a different tax rate, but the 2016 UTII declaration and instructions for filling out allow this to be done - line 105 “Tax rate” has been added to section 2 of the declaration, calculation of the tax amount.
In addition, you can do without certifying the declaration with a seal. The barcodes of some pages have also changed. At the same time, minor, mainly technical changes have been made to the instructions for filling out the UTII declaration from 2016 regarding the tax rate.
How to fill out a declaration
The structure of the declaration has not changed: the declaration still includes four sheets - the title page and the tax calculation. It is also necessary to register separately if several types of activities are carried out on UTII. If there is one type, but several places of activity, then section 2 is filled out for each OKATO code. We can say that in general, the procedure for filling out the UTII declaration in 2016 has not changed significantly.
The most significant changes were made to section 2 of the declaration. Filling out the details of where the business is conducted remains the same. Physical indicators (column 2) are filled out monthly; in column 3, data is indicated only if during the quarter the taxpayer registered or was deregistered. In this case, when filling out a tax return for imputed tax, you must indicate in each month the number of days when activities were carried out on UTII, taking into account the day of registration and deregistration. If nothing changed during the quarter, then dashes are added. K1 did not change in 2016, K2 and the tax rate must be clarified in the region at the place of registration. It is the new line with the ability to indicate the tax rate in this section that is responsible for the change in the declaration form. The completed section 2 of the 2016 UTII declaration is in the sample form below.
Section 3 has not changed - the calculation of tax reduced by the amount of deductions, depending on whether the taxpayer is an employer or an individual entrepreneur working independently. In the first case, line 020 is filled in, in the second - line 030. It must be taken into account that the employer can reduce the tax by no more than 50%. While an individual entrepreneur who pays only “for himself” can reduce the tax completely, by the entire amount of contributions paid.
We can say that filling out a UTII declaration using the new form is no more difficult than the previously valid one. The most important thing is to correctly determine the type of activity, check K2 and the tax rate, and calculate physical indicators. If these data have not changed, then the result of the updated section 2 will not change. And if the taxpayer has already reported on UTII, then there should be no difficulties with the new UTII form in 2016.