Cancellation of UTII. What to do? Detailed instructions from the Federal Tax Service

What has changed according to UTII in 2020

There are two main changes from 2021:

1. Retail sellers of medicines, footwear, fur clothing and natural fur products with mandatory labeling are not allowed to operate on the imputed market;
2. The K1 deflator coefficient for 2021 was set at 2.005 (in 2021 – 1.915).

Please note: there will be no cancellation of UTII from 2021!
At the same time, let us remind you that organizations and individual entrepreneurs can still voluntarily switch to the taxation system in the form of paying a single tax on imputed income (UTII) for certain types of activities, provided that this special tax regime will be introduced by local governments in the region in which such activity (Article 346.26, paragraph 1, Article 346.28 of the Tax Code of the Russian Federation).

Organizations and individual entrepreneurs that meet the requirements set forth in Art. 346.26 of the Tax Code of the Russian Federation, and those registered as a single tax payer (clause 2 of Article 346.28 of the Tax Code of the Russian Federation) are required to comply with the deadline for submitting UTII and the deadline for paying UTII established by Ch. 26.3 Tax Code of the Russian Federation.

Where to transfer payments for UTII

Taxes, as well as interest, penalties and fines, should be paid according to the details of the Federal Tax Service where the organization or entrepreneur is registered as imputation payers. However, this rule is not mandatory for individual entrepreneurs and organizations:

• transporting passengers and/or cargo;
• placing advertisements on cars and other vehicles;
• trading with the use of delivery or delivery of goods to consumers.

If an entrepreneur or organization is engaged in the listed areas of activity, they can pay UTII at their place of residence or the address of the organization’s main office. And also, in accordance with paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, the tax office and its details to which payments must be made will be specified in the notification that every imputed person must receive after registering as a UTII payer.

Reporting (UTII): due date in 2020

Below are the deadlines for submitting UTII declarations in 2021:

For failure to submit a tax return on time, a fine is charged in the amount of 5% of the amount of tax payable to the budget according to the declaration for each month of delay, but not more than 30% of this tax amount and not less than 1,000 rubles (clause 1 Article 119 of the Tax Code of the Russian Federation).

Next, we will tell you when you should pay UTII in 2020.

On liability for violation of deadlines

Timely submission of the UTII declaration for the 3rd quarter of 2021 is the responsibility of every taxpayer. In order not to miss the required date, use the accountant's calendar on our website. The online service of the Federal Tax Service will allow you to fill out the payment order correctly.

If payment is late or not made, the company faces a fine of 5% of the amount of tax that is payable on the basis of the declaration. No changes to UTII for the 3rd quarter of 2021 to postpone reporting deadlines and transfer taxes were accepted. The fine for violation is from 5% to 30% of the amount of contributions in the declaration, but not less than 1,000 rubles. (Part 1 of Article 119 of the Tax Code of the Russian Federation).

In addition to tax consequences, administrative liability is provided for failure to comply with deadlines. Violation of the rules for submitting declarations results in a fine for the official ranging from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

In some cases, for violation of deadlines for submitting reports and transferring tax payments, tax authorities resort to blocking the current account.

UTII: payment deadlines 2021

The single tax is paid to the budget quarterly no later than the 25th day of the month following the quarter (Clause 1, Article 346.32 of the Tax Code of the Russian Federation).

The deadlines for paying UTII in 2021 are as follows:

For untimely transfer of the single tax to the budget in 2021, a penalty will be charged on the amount of tax debt for each calendar day of delay, starting from the next day, according to the rules established by clause 4 of Art. 75 of the Tax Code of the Russian Federation, up to and including the day of payment of arrears. In this case, the total amount of penalties cannot exceed the amount of tax debt (clause 3 of Article 75 of the Tax Code of the Russian Federation, clause 5 of Article 1 of Law No. 424-FZ dated November 27, 2018).

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for victims of coronavirus on imputation canceled the payment of UTII for the 2nd quarter of 2021. For more information about this, see “To whom and which taxes will be written off for the 2nd quarter of 2021: list.”

For non-payment of the single tax, a fine is imposed in the amount of 20% of the amount of tax debt (clause 1 of Article 122 of the Tax Code of the Russian Federation). It threatens if the tax is incorrectly reflected in the declaration, leading to non-payment of tax.

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23.04.2020

Payment of UTII for the 3rd quarter of 2021: terms

As a general rule, UTII is paid no later than the 25th day of the first month following the tax period. It is quarterly (Article 346.31 of the Tax Code of the Russian Federation), accordingly, payment is due on the 25th day of the month following the next quarter.

In 2021, due to the situation with coronavirus, some deadlines for payment of the “imputed” tax were changed by Decree of the Government of Russia dated 04/02/2020 No. 409. Taking into account the provisions of this regulatory act, as well as the Law of 04/01/2020 No. 102-FZ, UTII payers related the industries most affected by the pandemic and those included in the SME register (as of 03/01/2020) must transfer tax to:

• for the 1st quarter of 2021 – until October 26, 2020;
• for the 2nd quarter of 2021 – until November 25, 2021.

Those not related to the affected industries and operating on “non-working” days in March-April had to pay UTII within the usual time limits:

• for the 1st quarter of 2021 – until April 27, 2020;
• for the 2nd quarter of 2021 – until July 27, 2021.

The rest of the “imposed” had to pay tax:

• for the 1st quarter of 2021 – until May 12, 2020;
• for the 2nd quarter of 2021 – until July 27, 2021.

In addition, many taxpayers included in the SME register and affected by the pandemic were completely exempt from paying “imputed” tax for the 2nd quarter of 2021 (Law No. 172-FZ dated 06/08/2020).

UTII for the 3rd quarter of 2021 is not subject to the above regulations, so the deadline for its payment is standard - no later than October 25, 2021. And since this day falls on Sunday, the deadline is postponed to Monday, October 26, 2021.

It turns out that the payment of UTII for the 3rd quarter of 2021 is carried out within the same time frame in which the debt for the 1st quarter is repaid by the enterprises “affected” by the pandemic, and a month earlier than they pay the debt for the 2nd quarter.

In this regard, it is important not to miss the moment of timely transfer of UTII payments to the budget. If the taxpayer has difficulties with finances, then you can try the option of deferring or installment payment of the “imputed” tax in accordance with the same resolution No. 409. We are talking about a special deferment (installment plan) that complements the above-mentioned deferred deadlines for transferring payments to the budget, for enterprises and Individual entrepreneurs whose income has decreased by more than 10%, and whose activities relate to industries affected by the pandemic (detailed rules for provision are set out in Resolution No. 409).

Deferment - “postponement” of tax payment to a later date, is provided:

• for 3-6 months if income has fallen by 10-20%;
• for 6-12 months, if income has decreased by 30-50% or more or losses have occurred with income decreased by 30%.

Installment payment of tax is provided:

• for 3 years if revenues have decreased by more than 50%, or if there are losses when revenues have decreased by more than 30%;
• The largest taxpayers can receive an installment plan for 5 years if their income has fallen by 50% or more.

If a deferment or installment plan cannot be arranged, then the tax will have to be paid on time, otherwise strict sanctions will follow.

Briefly about the single tax on imputed income

This type of taxation, such as a single tax on imputed income, is not new.
But constantly arising questions in the application of Chapter 26.3 of the Tax Code of the Russian Federation, by which it is established, indicate the existence of controversial issues. Let us recall that such a taxation system is introduced by orders of municipal representative bodies: individual districts, regions and cities of federal significance (Moscow, St. Petersburg, Sevastopol). Local authorities also establish the types of activities that are subject to the taxation system: for example, in one place (city, district) commercial enterprises are allowed to use it, but in another it is prohibited. But this system applies to enterprises that repair vehicles. The conditions for the use of imputation are reflected in local regulations.

This tax regime is combined with others: OSNO, simplified tax system, unified agricultural tax.

Next, we will consider what tax period to set in the UTII declaration in 2021 for those who pay imputed tax, and what payment deadline is determined for “imputed” ones.

Declaration on UTII for the 2nd quarter

Prepare the second report in 2021 for the period April-June. The generally accepted deadline is the 20th of the month following the reporting quarter. This year, July 20 falls on a Monday, so the deadline will not be postponed. You can submit your declaration in electronic or paper form. On paper, the report can be taken to the tax office in person, delivered with a representative, or sent by mail. Tax must be paid by July 25th.

Don't forget to apply the new deflator coefficient K1, which is 2.005 this year. Ask your local Federal Tax Service for new K2 values.

On the title page, enter the reporting year in the field as 2021, and in the tax period code as 22 for the second quarter. When reorganizing or liquidating an organization in the second quarter, enter period code 54.

Filling out and submitting the declaration

In accordance with Art. 55 of the Tax Code of the Russian Federation, three months in advance it is necessary to determine the basis for the calculation and calculation of the amount of tax payable to the budget. Let's consider the system of basic obligations that are associated with this concept.

To understand how the tax period for UTII is established, let’s look at clause 3 of Art. 346.32 Tax Code of the Russian Federation. It follows from it that the declaration must be submitted no later than the 20th day of the first month of the next NP. For example, the tax period of the 3rd quarter of 2021 includes July, August and September 2021 and ends on 09/30/2020. Consequently, the declaration for the 3rd quarter. 2021 must be submitted no later than 10/20/2020.

Detailed guidance from ConsultantPlus experts will help you fill out all sections of the declaration correctly.

There is a rule that provides for the postponement of deadlines, in particular, if the last day for filing a declaration falls on a non-working day, it must be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). But 10.20.2020 is Tuesday, a working day, there are no postponements, reports must be submitted no later than the specified date.

When creating a declaration (the form was approved by order of the Federal Tax Service dated June 26, 2018 No. ММВ-7-3/ [email protected] ), you should carefully fill out the “Tax period (code)” field.

To answer the question of which tax period code to indicate in UTII for the 3rd quarter of 2021, you need to look at Appendix No. 1 to the procedure for filling out the declaration. Here we will see that:

• 21 is the code for 1 square;
• 22 - code 2 sq.;
• 23 - 3 sq.;
• 24 is the 4th quarter code.

Codes are also provided for organizations (not for individual entrepreneurs!) formed through reorganization (51 - 1st, 54 - 2nd, 55 - 3rd and 56 - 4th quarters).

In 2021, not a single code has changed, they all correspond to the above indicators.

Calculation and payment of UTII tax

When to pay UTII tax

The deadline for paying UTII tax is the 25th day of the month following the reporting quarter. If the due date falls on a weekend or holiday, the last day of payment is postponed to the next business day. In 2021, there is only one date - until January 25, you need to pay the tax for the 4th quarter of 2021.

Pay the tax to the tax office where you submitted the notification of registration. Usually this is the tax office at the address where the business is conducted.

In three cases, you need to register at the registration of an individual entrepreneur or at the legal address of the organization:

• delivery and distribution trade
• advertising on transport
• cargo transportation and passenger transportation services.

Calculation of UTII

UTII tax is calculated using the formula:

BD×K1×K2×(F1+F2+F3)×15% , where

• BD - basic profitability is determined according to Art. 346.29 Tax Code of the Russian Federation,
• F1, F2, F3 - the value of the physical indicator. For each type of activity in the same art. 346.29 of the Tax Code of the Russian Federation provides for its own physical indicator (for example, the area of ​​the sales floor or the number of employees).
• K1 is the coefficient set by the government. For 2021 it is 2.005.
• K2 is a coefficient set by local authorities (it can be found at your tax office or at the municipal administration).
• 15% — UTII tax rate.

Kontur.Elba will help you calculate your tax. Select the type of activity and indicate the size of the physical indicators, and the system will automatically enter the value of the basic profitability and coefficients.

How to reduce the amount of UTII tax

1. If you switched to UTII or stopped your business in the middle of the quarter, then pay tax only for the days worked on UTII.
2. Reduce UTII tax by the amount of insurance premiums. – An individual entrepreneur without employees can reduce the amount of tax entirely on insurance premiums for individual entrepreneurs. – Individual entrepreneurs with employees and LLCs reduce the tax by no more than half.

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When to submit an updated declaration

The consequences in the form of sanctions and inspections depend on the moment of submission of the updated declaration.

If you made mistakes that led to an understatement of the tax amount, then after submitting the updated declaration you will have to pay the arrears to the budget and transfer penalties. But liability can be avoided if the following conditions are met:

• submit an amendment before the tax payment deadline if you noticed and corrected an error before the tax authority found it;
• pay the arrears and penalties and submit an update before you find out that the tax office has found errors and ordered inspections;
• submit an updated declaration after an on-site inspection, as a result of which no errors or distortions were found.

If the amount of tax was not underestimated in the primary declaration, then the declaration will be considered submitted without violating the deadline (paragraph 2, paragraph 1, article 81 of the Tax Code of the Russian Federation).