Features of cessation of the activities of individual entrepreneurs on UTII in 2021

When is an application for deregistration of UTII required?

The application of the taxation regime called UTII is voluntary, however, in order to start working on it, it is necessary to register with the tax authorities. Therefore, when a taxpayer decides to leave UTII, he must also notify the tax authorities about this and go through the procedure of deregistration with the Federal Tax Service.

Voluntary departure from UTII may be due to the following factors:

• termination of activities on the UTII - this happens, for example, if the payer has ceased to provide services transferred to UTII, or territorial authorities have removed its activities from the list of services falling under this regime;

For more details, see: “What is the procedure for deregistering a UTII payer who has ceased activity?”

• switching to another mode.

You can learn more about what else can affect leaving UTII from this material.

Pay attention to one more situation: the taxpayer does not fall under any of the above grounds, but simply moved the place of business. Does this entail the obligation to deregister with the Federal Tax Service?

Look for the answer to this question in the publication “The Ministry of Finance explained how to pay UTII when moving a store to a new location .

See also the article: “Deregistration of UTII in 2018–2019: conditions and terms.”

Normative base

Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ “On approval of forms and formats for submitting applications for registration and deregistration with tax authorities of organizations and individual entrepreneurs as taxpayers of a single tax on imputed income for certain types of activities, as well as the procedure for filling out these forms"
Letter of the Federal Tax Service of Russia dated January 14, 2021 No. SD-4-3/ "On the notification period for the transition to the simplified tax system in connection with the abolition of UTII"

Letter of the Federal Tax Service of Russia dated November 20, 2020 No. SD-4-3/ “On sending clarifications in connection with the abolition of UTII”

What deadlines must be met to submit an application for withdrawal from UTII?

When leaving the UTII, the payer must submit an application for deregistration within 5 days from the moment he stopped working for UTII. At the same time, the procedure for calculating the period for deregistration of UTII is different:

• if the activity is terminated by the taxpayer himself, then the countdown begins from the moment of its actual completion;
• if deregistration is due to reasons beyond the payer’s control, then the 5 days are counted differently.

How - you will learn from this material .

Having received such an application, the tax authorities, in turn, are obliged to remove the payer from the register within 5 days from the date of its submission. After deregistration, the Federal Tax Service sends a corresponding notification.

You can find out more about it here .

It also happens that the “imputed” person does not meet the deadline specified for filing the application. Then the tax office will not comply with it within the 5-day period allotted by law.

When the Federal Tax Service will deregister such a payer, this material .

Having withdrawn from tax registration, it is important not to forget to submit a UTII return.

Which inspectorate should you submit your latest report to, is described in the material “Deregistered under UTII? . ”

Should the imputed person be deregistered if he has closed the store?

First situation:

stores for which UTII is applied are registered with different tax authorities.

In this case, everything is very simple: the company (IP) needs to be deregistered as a UTII payer, because in the territory of the municipality under the jurisdiction of a specific tax inspectorate, it no longer conducts “imputed” activities.

To deregister, you must send an application to this inspection in the form No. UTII-3 (if the applicant is an organization) or No. UTII-4 (if the applicant is an individual entrepreneur). This must be done within 5 working days after the store ceases operations (clause 3 of Article 346.28 of the Tax Code of the Russian Federation). The date of deregistration in this case will be the date of termination of activity specified in the application.

If an application for deregistration is submitted late, the date of deregistration will be considered the last day of the month in which the application was submitted to the inspectorate. Accordingly, in this case, the amount of UTII will be greater than in the case of timely submission of the application. Therefore, it is in the interests of the payer himself to submit the document in a timely manner.

Second situation:

stores for which UTII is applied are under the authority of one tax inspectorate.

This case causes some difficulties, since in practice the tax authorities do not have a common position. It is only obvious that when closing just one store, there is no need to deregister as a UTII payer, because the other facility continues to function. “Imputed” activities on the territory of a municipal entity subordinate to a specific tax inspectorate are still being carried out (albeit not at all objects). Operations have ceased at only one of the retail facilities.

But this does not make it clear whether it is necessary to report the closure of a store to the tax office. The tax legislation does not say anything about this, which, by the way, may indicate the absence of such an obligation.

However, UTII should not be calculated for a closed store. And here the procedure for calculating the tax, according to tax authorities, may depend on whether the payer informed the tax inspectorate about the closure of the store or not.

In practice, each tax office sets its own rules. One inspection asks for a letter in free form about the closure of the store; in the other - an application for deregistration in the form of UTII-3 (UTII-4), in which code 4 “other” must be indicated as the reason for deregistration; in the third, they can’t really say anything, but when checking, they readily rush to charge additional UTII for the closed store (they say, you didn’t report the closure).

Let's clarify this issue.

First, let's see if there are any explanations from officials on this matter.

has the right to terminate a certain type of business activity and the address of the place where this activity is carried out

inform the tax inspectorate at the place of registration as a UTII taxpayer.

This is done by sending an application to deregister the individual entrepreneur as a UTII payer (form No. UTII-4). Code 4 “other” is indicated as the reason for withdrawal and an appendix to this application is filled out, where the code of the type of discontinued business activity and (or) the address of the place of its implementation should be entered. At the same time, officials add that the individual entrepreneur remains registered as a UTII taxpayer, and information about the termination of a separate specified type of activity at the corresponding address is subject to registration.

Thus, despite the fact that an application is submitted to deregister an individual entrepreneur as a UTII payer, he will not be deregistered. Based on this application, the tax inspectorate will simply take note that trade is no longer carried out at a specific address, but the individual entrepreneur himself will still have the status of a UTII payer. And upon receipt of a UTII declaration, in which the tax for a closed facility will be calculated in a smaller amount, the inspectorate should not have any questions.

Pay attention to the word “right” in the letter. It is not entirely clear what meaning the officials intended in this word. When closing one object, you can not report this and there will be no negative consequences in the form of additional UTII charges? Or do you need to submit an application if the “imputed” person does not want to pay tax on a closed facility?

The literal wording of the example contained in the letter points more towards the second option. The letter of the Ministry of Finance of the Russian Federation dated March 14, 2018 No. 03-11-06/2/15668 also points to it.

Therefore, it is better to submit such an application in order to avoid possible claims from the inspectorate during the inspection. The main thing is to remember: in the application you need to enter the withdrawal code - 4. If you indicate a different number, the company (IP) will be deregistered as a UTII payer, and as a result, another object that continues to work will be deregistered.

At the same time, if the payer has not submitted such an application, then if adverse consequences arise in the form of, for example, additional UTII assessment for a closed facility, he can challenge the actions of the tax inspectorate in court.

How to fill out an application for deregistration of UTII for an LLC

In the UTII-3 form, companies must indicate the following data:

• information about the reason for refusal of UTII; at the same time, it is important to reflect the correct details that characterize it, depending on the termination of one of several types of activity;
• Name;
• Kind of activity;
• place of business;
• other data.

“UTII Form 3: application for deregistration of an organization” will help you fill out UTII-3 accurately .

Types of application for termination of UTII

There are 2 forms of statements designed to notify about the completion of UTII. Their use depends on the type of business entity that supplies them. Legal entities, notifying the Federal Tax Service, use the UTII-3 application. Individuals and individual entrepreneurs use the UTII-4 document. Both of these forms were approved by order of the Federal Tax Service of the Russian Federation dated December 11, 2012 No. ММВ-7-6/ [email protected] and are valid to this day.

UTII-3 and UTII-4 forms are available for download on our website.

The applications indicate the taxpayer's information:

• Name;
• OGRN;
• TIN;
• the reason for the termination of activities on UTII;
• date of its completion;
• manager's signature.

Electronic application format is also available.

The date of termination of activity becomes the date specified in the application. Please indicate the date depending on the situation:

• if they stopped engaging in an assigned activity (for example, when closing a store) - the date of termination of this activity (date of store closure);
• if you want to switch from UTII to the simplified tax system or OSNO - January 1 of the year from which you switch to another taxation regime;
• if you violated UTII restrictions, for example, exceeded the number of employees, put dashes in the “Date of termination of application…” column.

Regardless of the reason for deregistration, the Federal Tax Service, after receiving your application, will send you a notice of deregistration. Submit your application within 5 days from the date of termination of the imputed activity. Late submission of a document means deregistration of the entity on the last day of the month in which the application was submitted (clause 3 of Article 346.28 of the Tax Code of the Russian Federation).

For examples of filling out applications, see the materials:

• “UTII Form 3: application for deregistration of an organization”;
• “UTII Form 4: application for deregistration of individual entrepreneurs.”

How an individual entrepreneur should fill out an application for deregistration of UTII

In the application, the individual entrepreneur indicates the following information:

• about yourself - last name, first name, patronymic;
• the reason for termination of activity on the imputation, indicated by codes from 1 to 4.

What else needs to be reflected in this form is discussed in the article “UTII Form 4: application for deregistration of individual entrepreneurs.”

So, deregistration must be accompanied by mandatory notification of this fact to the tax authorities. “Withdrawal from UTII” will help you understand how to do this correctly .

Transition to PSN during 2021

Unlike the simplified tax system and unified agricultural tax, former UTII payers have the right to switch to the use of PSN at any time during 2021.

Here you need to remember that from January 1, 2021, an imputed person who has not transferred anywhere will automatically be transferred to OSNO. But the automatic transfer of a former UTII payer to the use of OSNO does not prevent him from switching to a patent throughout 2021.

If, for example, from February 1, a former imputed individual entrepreneur wants to switch to PSN, then for January he will have to pay taxes and submit tax reports within the framework of OSNO. The individual entrepreneur must fulfill the corresponding responsibilities for the period from the beginning of 2021 until the patent begins to be valid.

According to the law, a document certifying the right to use PSN is a patent for one of the types of activities in respect of which this taxation system has been introduced by regional law. An individual entrepreneur has the right to apply for such a patent no later than 10 days before the start of application of the PSN (Clause 2 of Article 346.45 of the Tax Code of the Russian Federation).

To do this, the individual entrepreneur submits an application to the tax office at his place of residence in the form approved. by order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3/ [email protected]

The application must indicate the period for which the patent is obtained and the type of activity that the individual entrepreneur plans to engage in. In this case, the taxpayer has the right to obtain several patents at once for carrying out certain types of activities.

A patent can be issued for a period of 1 to 12 months within a calendar year.

The patent is issued by the tax office within 5 days from the date of receipt of the corresponding application from the individual entrepreneur. A patent or a notice of refusal to issue a patent is issued to an individual entrepreneur against receipt or transferred in another way indicating the date of its receipt (clause 3 of Article 346.45 of the Tax Code of the Russian Federation).

The basis for the tax authority’s refusal to issue an IP patent is (clause 4 of Article 346.45 of the Tax Code of the Russian Federation):

• indication in the application for a patent of the type of business activity in respect of which the PSN does not apply;
• indication in the application of the patent validity period of less than 1 month or more than 12 months;
• the presence of arrears of tax payable in connection with the application of the PSN;
• failure to fill in required fields in the patent application.

conclusions

In order to deregister with the inspectorate as a single tax payer, you must submit a notification within 5 working days from the date of cessation of the activity that was previously transferred to UTII. In order to do this, you need to submit a UTII-3 or UTII-4 notification to the inspectorate for legal entities and entrepreneurs, respectively. The filing deadline for taxpayers who are deregistered does not differ from the usual filing deadline for this type of declaration.