How to fill out a UTII declaration if you have a branch

Concept

To avoid any controversial issues about where to pay UTII for a separate division , let’s first look at the terminology.

A separate division (hereinafter also referred to as OP) is an additional structural branch that an organization creates in order to expand its sphere of influence. Most often we are talking about a branch or representative office. But, by and large, this may be one single person who is officially on the company’s staff, but at the same time works at a distance from the head office.

The relevant provisions are stated in:

clause 2 art. 11 Tax Code of the Russian Federation;
Art. 55 Civil Code of the Russian Federation.

But in order for a structural branch to be truly considered a separate division by law, it must meet a number of conditions:

the division cannot be based at the same address as the company's main office;
must be equipped with stationary workstations;
jobs are created for a period of at least 1 month.

Separate divisions have the right to create only legal entities. At the same time, no one deprives individual entrepreneurs of the right to expand their business. They can also create some kind of branches, representative offices, etc. But according to the law, they will not be considered an OP.

To create a separate division on UTII, the company must adopt the appropriate regulation on it. There is no single form for this document; it is drawn up in free form. But at the same time, it should reflect basic information about the OP: address, name, goals and objectives of creation, management team, etc.

Also see “What you need to know about the provision on a separate division of an LLC: sample.”

Inside the company on UTII, the appearance of a separate division confirms the order for its creation and the appointment of its head. Moreover, these can be two different documents or just one.

Also see “What should be the order for the creation of a separate unit in 2021.”

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Definition of the concept of “separate division”

Separate divisions of a company (company, organization, enterprise) are divisions that were created by it in a territory that differs in location from the location of the company itself. At the same time, separate units are equipped with stationary workplaces that were created for a period of at least one month.

Based on Article 55 of the Civil Code and Article 11 of the Tax Code of the Russian Federation, the following are considered separate divisions of the company:

representative offices;
branches;
the only stationary workplace of an employee outside the head office.

Let us add that separate divisions are not legal entities; they can carry out activities on behalf of the company that founded them.

The enterprise appoints the management of a separate division, which has no right to carry out activities without a power of attorney.

Specifics of the special regime

The single tax on imputed income is a special form of taxation that can only be applied to a certain type of activity [a separate unit on UTII]. Among them:

retail;
motor transport services, including repair, maintenance, washing and storage of various vehicles;
domestic services;
veterinary clinics;
companies involved in placing outdoor advertising and gluing advertising on vehicles;
companies leasing retail premises and land plots for trade;
hotel business organizations.

For more information, see “UTII: types of activities in 2021.”

The action of UTII is regulated mainly by local laws - municipal, city, and regional. Moreover, since 2013, the transition to this form of taxation has become completely voluntary.

We transfer a separate division to pay UTII

Organizations and businessmen who have expressed a desire to switch to “imputation” are required to register as UTII payers with the tax authority (Clause 2 of Article 346.28 of the Tax Code of the Russian Federation). To do this, they submit an application:

or at the place of business activity;
or at the location of the organization (place of residence of an individual entrepreneur) - in relation to motor transport services, delivery and distribution retail trade, advertising using the external and internal surfaces of vehicles.

Note. Application forms for the transition to paying UTII were approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ [email protected]

What if the parent organization that applies the taxation system in the form of UTII decides to open a separate division? In this case, is it necessary to submit an application for the transition of this unit to pay a single tax? Let's figure it out.

On the one hand, based on the norm of paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, an organization or individual entrepreneur, when opening a separate division, must register as a UTII payer for each place of conduct of “imputed” activities.

Let us recall that the taxation system in the form of UTII is put into effect by regulatory legal acts of representative bodies of municipal districts and city districts (clause 1 of Article 346.26 of the Tax Code of the Russian Federation). Accordingly, on the territory of each such municipal formation, regulatory legal acts establish different values for the correction coefficient of basic profitability K2 (clause 3 of Article 346.26 of the Tax Code of the Russian Federation). It follows that for the same type of “imputed” activity in different municipalities, the K2 coefficient may vary. Which in turn affects the final amount of the single tax.

Thus, referring to paragraph 2 of paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, specialists from the financial department recommend registering as “imputed” for each place of business. Such conclusions are contained in letters of the Ministry of Finance of Russia dated 09.28.2011 No. 03-11-06/3/105, dated 06.08.2010 No. 03-11-11/160, dated 03.25.2010 No. 03-11-11/76 and dated 26.03 .2010 No. 03-11-04/3/47.

On the other hand, there is paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation. According to this paragraph, registration of an organization or individual entrepreneur as a “imputed person” operating in the territories of several municipalities where several tax authorities operate is carried out with the tax authority in whose jurisdiction the place of activity indicated first in the application for registration is located. registered as a single tax payer.

The Ministry of Finance of Russia also points to this (letter dated October 12, 2010 No. 03-11-11/264). However, tax authorities still tend to disagree with this.

In order to avoid claims from regulatory authorities, you can do the following. When opening separate divisions in the same city, but in different districts, it is not necessary to additionally register as a “supervisor”. If an organization or individual entrepreneur decides to open a separate division, for example, in another urban district, then it is still better to register as a single tax payer with the tax authorities operating in these territories.

Note. This position is shared by the Russian Ministry of Finance (letter dated July 24, 2013 No. 03-11-11/29241)

In addition, we should not forget that since January 1, 2013, the taxation system in the form of UTII has been applied voluntarily. Consequently, a taxpayer who has separate divisions both in one municipality and in different ones can choose different tax regimes in relation to the same type of activity. This conclusion is contained in the letter of the Ministry of Finance of Russia dated July 1, 2013 No. 03-11-06/3/24980.

Where to pay the single tax

To understand where to pay UTII for a separate division , you need to look at Article 83 (clause 1) of the Tax Code. It states that tax payment generally occurs at the place of tax registration of the OP company.

Also see “How to fill out an application on the UTII-1 form.”

The second option is at the location of the legal address. But only if the organization is engaged in (paragraph 3, clause 2, article 346.28 of the Tax Code of the Russian Federation):

transportation of goods and people;
distribution and distribution trade;
advertising on the vehicle.

There are several nuances that a company that wants to have a separate division for UTII .

If a separate unit on UTII is engaged in the above types of activities in a constituent entity of the Russian Federation where such a tax exists, but the head office is registered where there is no “impute”, you can forget about UTII. The law prohibits working like this.
If an organization has OPs located in different municipalities, but they are subordinate to the same MIFTS, it needs to register there.
The beginning of the calculation of UTII in a new location is considered to be the date when the company registered for taxation there as a special regime.

If an organization decides to liquidate any OP, this does not lead to the need to deregister with the tax office at that location if the remaining “separate units” continue to operate. The company itself will continue to be on UTII.

Also see “When UTII will be cancelled.”

Where will the separate division pay UTII?

In accordance with paragraph 1 of Article 83 of the Tax Code, enterprises that have separate divisions are required to register with the tax office at the location of each of them.

Registration as a taxpayer occurs at each of the places of activity on UTII, which means they must pay imputed tax on the territory of each of their separate divisions.

As for tax reporting, based on paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, it must be submitted to the Federal Tax Service Inspectorate in the form of a declaration regarding the activities carried out on the territory under its jurisdiction.

It is worth considering that in some cases, reporting on UTII and paying tax should be done at the location of the company (this is stated in paragraph 3 of paragraph 2 of Article 346.28 of the Tax Code), if the organization’s activities on the “imputation” are of the following types:

advertising on transport;
freight/passenger transportation;
peddling/delivery trade.

The taxpayer is an organization

The tax period for UTII is a quarter (Article 346.30 of the Tax Code of the Russian Federation).
Declarations must be submitted no later than the 20th day of the first month of the next tax period (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). Some organizations submit UTII declarations, indicating in them the checkpoint of a separate division with the registration reason code 43 or 45. In addition, some organizations that are registered as a single tax payer on imputed income and have submitted tax returns for this tax for each separate unit, indicate its checkpoint in them.