Deadline for paying UTII and submitting the declaration for the 4th quarter of 2021

UTII has been canceled since 2021, so all that remains is to pay the tax and submit the report for the 4th quarter of 2021. The article may also be useful during tax audits, but we hope they will bypass you.

As a rule, entrepreneurs switched to a patent taxation system, and LLCs switched to a simplified system. You will find useful tips and clear instructions for working with these tax systems in our help desk.

Transfer deadlines for 2021: table

Transfer the calculated UTII amount to the budget no later than the 25th day of the first month following the expired tax period (quarter). This is stated in paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation.

The deadline for paying UTII may fall on a non-working day. In this case, the tax must be transferred to the budget on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation). Below in the table we summarize the deadlines for paying UTII in 2021:

Deadlines for submission and payment of UTII 2021 - tax, for individual entrepreneurs

What is UTII? Who can pay it? How to calculate the tax amount? What are the deadlines for paying UTII in 2021?

In order to simplify the system of monitoring and accounting for taxation of individual industries, a UTII system is provided. This is a special system applied only to the types of activities specified in the law.

General points

UTII is a special type of taxation, which is imposed only for certain types of activities. It can be combined with a general or simplified system.

It was designed to simplify the control and accounting of taxation of certain types of activities that should theoretically generate high income.

The estimated income, on the basis of which the amount of settlements with the budget is determined, is calculated in accordance with the indicators assigned by government bodies.

Therefore, before switching to this system, it is worth comparing the real income and its correspondence to the expected one.

Definitions

Who can be the payer

According to the Tax Code of the Russian Federation, UTII payers can be persons carrying out one or more types of activities specified in Art. 346 26.

These include the following:

• provision of accounting services;
• provision of veterinary services;
• vehicle repair and maintenance services;
• providing rental of parking lots, garages and other places for storing vehicles;
• passenger and freight transportation;
• retail;
• work in the catering industry;
• leasing of buildings, premises and other property;
• advertising campaigns.

The transition to UTII for taxpayers operating in the above areas is voluntary.

Legal grounds

The main regulatory act that regulates the payment of taxes, in this case UTII, is the Tax Code, in this case it is Art. 346.26.

Also, do not forget about the orders of the Ministry of Economic Development of the Russian Federation, issued annually to determine the deflator coefficient and local regulations that determine the adjustment coefficient and tax rate for a given municipality.

Features of taxation

The difference between UTII is that its calculation is based on the physical indicators of the subject’s activity.

These factors include fixed assets, workers and other resources of the enterprise. UTII refers to the simplified taxation system.

It allows you to simplify the calculation of tax payments and reduce their number. Under this system, a single tax is paid, the amount of which is determined in accordance with Article 346 of the Tax Code of the Russian Federation.

The amount of the rate can be found in this article, where the types of activities that have the right to work on UTII are presented in table form.

Payers are exempt from paying the following taxes:

• income tax or personal income tax of an entrepreneur;
• property tax;
• VAT.

The above taxes are not paid only in relation to activities falling under UTII.

If an entity simultaneously carries out activities that do not fall under this system, a tax is levied on it in accordance with the general or simplified system in force for the enterprise.

Also, the business entity acts as a tax agent, carrying out settlements with the budget on behalf of clients or employees.

At the same time, he pays the following taxes:

• VAT;
• personal income tax;
• contributions for compulsory state insurance.

Payers of UTII may have grounds for paying other taxes, including transport, land and others.

How much should the payment be?

According to Art. 346 of the Tax Code of the Russian Federation, each type of activity has its own basic profitability. The article presents a table determining its value.

You can see this table below:

Using the table data, the estimated income is calculated. The following formula is used for this:

Further calculation depends on the region of registration of the business entity. To calculate the amount of UTII payment, a correction factor is used, which is established by municipal regulations.

It ranges from 0.005 to 1. The tax rate is also determined there, which can range from 7.5 to 15%.

The amount of UTII is calculated as follows:

This way the tax amount for 1 month is calculated. To pay, you need to know the amount of quarterly income. To do this, you need to multiply the monthly amount by 3.

But if the value of physical indicators does not change during the quarter, then it is necessary to calculate all indicators separately, and then add the received tax amounts.

It is worth noting that there are several more features for calculating UTII.

If an enterprise conducts several types of activities that fall under UTII, then for each of them the amount of settlement with the budget is determined separately and then summed up.

Several sections of the declaration are completed. It is also worth paying attention to enterprises that operate in several regions.

For each of their branches, branches or other companies, the tax is calculated separately and paid to the relevant municipality.

The amount of the single tax can be reduced by the amount of insurance premiums and personal income tax of employees, as well as by the amount of sick leave paid to employees at the expense of the enterprise.

It is worth considering that you can only reduce the amount payable by tax by 50%. The transition to UTII is voluntary.

Before doing this, it is necessary to carefully analyze all the factors influencing its value. It is necessary to determine the ratio of expected income to real income.

If UTII is still rational for you, but you want to reduce it, it is worth working on the objects of taxation.

As has been said many times, the object of taxation is physical indicators. In some cases, they can be reduced without much loss.

If the physical indicator is the number of employees, then you can use several ways to reduce this object of taxation.

One of them is staff reduction - not particularly advisable and very painful, but still an effective method.

It is necessary to retain the minimum number of employees necessary to carry out the activity, including the entrepreneur himself.

This method is suitable for enterprises carrying out one type of activity, which is subject to UTII.

If an enterprise carries out several types of activities, then in order to reduce UTII, it is necessary to document a department that has its own manager and accountant dealing with this area.

At this time, the remaining employees will be classified as employees carrying out other types of activities of the enterprise and will not be included in the object of UTII taxation.

If a tax is levied on retail space, then it is worth reconsidering the rationality of its use.

Perhaps it can be reduced, and the separated space can be rented out or converted into other functional premises.

Unfortunately, it is difficult for enterprises that calculate tax based on the advertising and information field to find ways to reduce the base.

Deadlines for paying UTII tax in 2021

The deadlines for paying UTII are determined in accordance with Art. 346.32, clause 1, according to which the tax period is 1 quarter (3 months).

Calculations with the budget for this tax should be made no later than the 25th day of the month following the reporting quarter.

Based on this, payment of UTII must be carried out in accordance with the data indicated in the table below:

According to Art. 6.1 of the Tax Code of the Russian Federation, if the tax payment day falls on a weekend, then the budget must be calculated on the next working day.

But it’s still better not to wait until the deadline for payment and make it between the 1st and 24th.

This will avoid complications in relations with the tax office and prevent the accrual of penalties for late or non-payment of taxes.

How exactly can you pay?

The calculation of UTII is carried out by persons who are registered as payers of this tax with the Federal Tax Service, in accordance with the data of the object classifier.

Payment is made at the place of registration of activities falling under UTII. But there is a nuance that must be taken into account.

If the organization conducts the following types of activities:

• trade carried out by spreading or delivering goods;
• advertising using vehicles;
• passenger or freight transport,

They are subject to UTII, but at the same time a business entity can carry out it outside the place of registration. Therefore, they pay taxes and other deductions at the location of their main office.

Procedure for filling out the declaration

The UTII tax return consists of a title page consisting of sections:

• the total amount of tax that must be paid to the budget;
• calculation of the amount of UTII for certain types of activities;
• calculation of the amount payable to the budget for the tax period.

When filling out the declaration, you must follow the rules for indicating K2 indicators, which are rounded to the 3rd decimal place.

All other units are indicated in general terms and are designated by the corresponding units of measurement (pieces, m2, rubles, etc.)

: UTII declaration and UTII tax

It is important to pay attention to the fact that the declaration must be printed on separate single-sided sheets, numbered consecutively, starting with the title sheet.

They cannot be fastened by any means. If there are corrections or omissions, the document is considered invalid.

The declaration can be submitted either on paper or electronically. However, in the second case, you still need to have a paper copy of the document.

It can be delivered in person, sent by mail or using online resources using the official website of the federal tax service.

If you submit a paper version of the declaration, you must use a ballpoint pen with black or dark blue ink to complete it.

The UTII declaration must be submitted by the 20th day of the month following the reporting quarter.

It is also worth noting that persons working for UTII, if a parallel simplified system is not applied to them, are required, in addition to the declaration, to submit financial statements to the tax authorities.

Where to send payments for imputation

In 2021, pay UTII according to the details of the Federal Tax Service, which has jurisdiction over the territory where the “imputed” activity is carried out. In this case, the organization must be registered by the Federal Tax Service as a payer of UTII (clause 2 of Article 346.28, clause 3 of Article 346.32 of the Tax Code of the Russian Federation). However, if there are certain types of business that these rules do not apply to, namely:

• delivery and distribution trade;
• advertising on vehicles;
• provision of services for the transportation of passengers and cargo.

For these types of businesses, organizations do not register as UTII payers at the place of business. Therefore, UTII will be listed at the location of the head office.

How to calculate?

If your organization decides to pay UTII tax every quarter, you will need to know its amount in order to understand how much it is in your interests and how much it will cost you.

If you want to calculate it manually, you will need the following formula:

• Bd * K1 * K2 * (F1 + F2 + F3) * 15%;

Where:

1. So, in this formula, the role of Bd is played by profitability, which is prescribed by law in Article 346 of the Tax Code of the Russian Federation.
2. K1 – deflation coefficient, this value is constantly changing and is determined at the government level. So, in 2015 it changed and now equals 1.798.
3. K2 – correction factor. is also established by the authorities, but at the regional level, taking into account the area and type of activity. You can find it out at the tax office at your place of registration.
4. F1, F2, F3 – this is the value of any indicators depending on the specific organization. So, this could be the advertising area, or the number of employees.
5. 15% is the established single tax rate for imputed tax.

If you do not want or cannot calculate this indicator yourself, you can always use the online site. So. By entering the value you are looking for there, you can find out your UTII. You will only need to set F1, F2, F3, and the system itself will set everything else.

Let's imagine that we own a company that has the following indicators:

Responsibility in 2021

For failure to pay UTII in 2021, the payer may be held liable in the following ways:

• collection of arrears under UTII (clause 2 of Article 45 of the Tax Code of the Russian Federation);
• application of a fine in the amount of 20 percent of the unpaid UTII tax, if this happened without the intent of the payer (clause 1 of Article 122 of the Tax Code of the Russian Federation), or a fine in the amount of 40 percent of the unpaid tax, if non-payment was the result of intent (clause 3 of Article 122 of the Tax Code of the Russian Federation ).

For payment of UTII late (for example, if you accidentally transfer UTII later for the 1st quarter of 2021), the damage caused to the budget is compensated by calculating and paying a penalty for each day of delay (clause 2 of Article 57, clauses 1, 3 of Article 75 of the Tax Code of the Russian Federation) .

Read also

14.12.2017

How to reflect a deduction in a UTII return

Insurance premiums are reflected in section 3 of the declaration.

In line 030 you need to enter the amount of contributions transferred in the reporting quarter, and in line 040 the difference between the amount of tax from line 010 of the same section and the amount of contributions.

If the individual entrepreneur has a difference of less than 50% of the tax, he enters in line 040 an amount equal to 50%. Individual entrepreneurs without employees enter the actual difference, but if it is negative (i.e. the amount of contributions is greater than the amount of tax), you need to enter “0”.

How to reduce the tax amount?

There are several rules, taking into account which you can slightly reduce the amount of UTII payments:

1. If you do not use this tax for a full month, you can only pay for the period of use. So, the amount paid will be equal to the number of days for which you used this tax.
2. The tax can be reduced using the insurance premium, since individual entrepreneurs can reduce the amounts that were used for the insurance premium and credited for the employee. If the company has employees besides you, then the contribution amount can only be reduced by half or less, and only for insurance premiums. You can also use hospital and insurance contributions.

Also, the laws of the Russian Federation make it possible to reduce tax for individual entrepreneurs and LLCs both on exact contributions for the TIN and for the pension fund, compulsory medical insurance fund, as well as the social insurance fund.

Also, starting from 20130, this tax is not mandatory for private businesses, and therefore the latter can easily refuse this contribution to the tax office.

Imagine that you have an employee at your enterprise, you need to contribute money for him to UTII, so if he receives money for work in the amount of 10,000 rubles, then you will need to make the following contributions:

1. To the pension fund - 20% of the amount, that is - 10,000 * 20% = 2,000 rubles, and this is the amount every month.
2. To the compulsory health insurance fund – 5.1%. Then, we will pay 10,000 * 5.1% = 510 rubles, this payment must also be made every month.
3. To the social insurance fund (disability) - 3.1%. In this case, we will have to pay another 10,000 * 3.1% = 310 rubles.
4. To the social insurance fund (accidents) - 0.3%, this will amount to 10,000 * 0.3% = 30 rubles.

Thus, per month for this employee you will have to pay: 2,000 rubles + 510 rubles + 310 rubles + 30 rubles = 2,850 rubles per month, then for the quarter you get - 2,850 rubles * 3 = 8,850 rubles.