General standards
An organization can find an application for registration in the Order of the Federal Tax Service dated December 11, 2012 No. ММВ-7-6/ [email protected] Let us immediately remind you that registration should be made at the place of provision of services. Only if a company will place advertising in transport, carry out transportation, engage in distribution or distribution trade, it should contact the tax authorities at its location.
According to the provisions of Art. 346.28 of the Tax Code of the Russian Federation, when switching to a new regime, the taxpayer must submit an application within 5 working days from the start of work on it. At the same time, the date of registration will be the day of the month that the applicant indicates in the UTII-1 form.
For example, the region has adopted the appropriate documents allowing the use of “imputation” for the type of services provided by Primer LLC. The organization began to apply preferential treatment from November 1, 2017. The period of 5 working days begins on November 2, and the last day falls on November 8. That is, the taxpayer must submit the application no later than November 8. If he indicates that he began working under the preferential tax system on November 1, then the tax authorities will “remember” this date for further calculation of the amount of tax to be paid.
When is it necessary to fill out the UTII-1 form in 2015–2016
When an enterprise from the general taxation system wants to switch to UTII, within 5 days from the date of making the decision to use UTII, it must submit to the Federal Tax Service an application drawn up on the UTII-1 form . The UTII-1 application in 2015–2016 continues to be applied in the same form that was established by order of the Federal Tax Service of the Russian Federation dated December 11, 2012 No. ММВ-7-6/941. It is filled out in 2 copies so that one of them is transferred to the tax office, and the second remains at the enterprise.
For enterprises using the simplified tax system, the transition to UTII, according to explanations from tax authorities, is also possible from any date during the year - this is evidenced by the letter of the Federal Tax Service dated September 19, 2014 No. GD-4-3 / [email protected] Form UTII-1 in this case should also submitted no later than 5 days from the date of transition to UTII.
We draw your attention to the fact that the enterprise is registered under UTII at the place of activity (Article 346.28 of the Tax Code of the Russian Federation). If it is carried out in several municipalities with different locations, you will have to register with the Federal Tax Service in each of them.
However, there are several types of activities for which you need to register at the location of the enterprise. These include:
- freight and passenger transportation;
- trade carried out for distribution and delivery;
- placement of advertising on transport.
For information on how to register for UTII, read the article “Registration as a UTII payer” .
Important nuances
Tax authorities do not have the right to require any additional documents in addition to the UTII-1 application. The only exception is if it is not the taxpayer himself who applies, but his representative. In this case, you need a document confirming your authority.
One more point to remember. If the application is submitted in violation of the established deadline, tax authorities may not accept the tax return in the future, but consider that the company has all this time enjoyed the general taxation regime and must pay taxes according to the rules for OSNO.
UTII-1 (new form 2020)
Sample of filling out an application form UTII-1
The form consists of one sheet and an appendix to it.
Filling out the first sheet of the UTII-1 form
The TIN and KPP of the organization are written down at the top.
To the right of the name of the document is indicated the code of the tax office where the completed application for registration is submitted.
The date of commencement of the organization's activities is written below.
In an empty cell you should put “1” if a Russian organization is registering, “2” - for a foreign organization.
OGRN – the field is filled in only by a Russian organization.
The numbers below indicate the number of completed sheets of the application annex. On one sheet you can indicate only 3 types of activities; if an organization wants to pay a single tax on imputed income in relation to more types of activities, then you need to fill out additional sheets of the application.
Filling out the section “I confirm the accuracy and completeness of the information”
In the empty cell they put “3” if the application is filled out and submitted directly by the head of the organization, “4” - if these actions are performed on the basis of his representative acting on the basis of a power of attorney.
The full name of the manager or representative is written below: in the first line - last name, in the second - first name, in the third - patronymic. This data is written in full. If there is no middle name, then the last line should not be filled out.
TIN – indicates the TIN of the person who submits the application (manager or representative).
Telephone number – indicates the applicant’s contact telephone number, written without spaces, the area code is enclosed in brackets.
Signature – signature of the applicant.
Date – date of submission of the UTII-1 application to the Federal Tax Service.
Filling out the annex to the UTII-1 application form
The appendix provides a list of activities that the organization transfers to UTII.
The code of the type of activity is indicated in accordance with the appendix to the procedure for filling out the UTII declaration.
Next, fill in the address for this type of activity.
The application must list all types of activities that the organization wishes to transfer to UTII. Please note that the first indicated is the type of activity at the location of which is the branch of the Federal Tax Service to which you are submitting the application.
Where to apply
The Tax Code establishes that it is necessary to submit an application for UTII to the inspectorate that is responsible for the territory of doing business. Thus, the place of registration may either coincide with the place of registration of the legal entity or differ from it. This feature must be taken into account when an application for imputation is submitted.
Attention: in addition to operating in its own region, the company can operate in neighboring or several municipalities of the same region. In this case, you need to register in each of them.
The law establishes that for some types of activities it is necessary to submit an application form UTII 1 only at the place of its location.
These include:
- Cargo transportation;
- Transportation of passengers;
- Advertising on vehicles;
- Delivery or peddling retail sale of goods.
This step is due to the fact that due to the constant movement of taxable objects, it is not possible to accurately determine the region of activity.
The procedure for switching to UTII
The application of the UTII regime is regulated by the Tax Code of the Russian Federation, as well as the provisions of municipal legislative acts. The transition procedure is determined by federal legislation.
These provisions define three possibilities to switch to imputation:
- At the time of initial registration with the tax authorities. However, the law does not provide for the submission of the form along with the registration documents. But UTII form 1 can be submitted immediately after receiving the notification of registration. In this case, the deadline for filing such an application is five days before the actual implementation of the chosen area of activity. It must be remembered that this period is calculated in working days. Therefore, the application must indicate the date from which UTII will be applied.
- When starting a new line of business, the company can carry out several types of activities at once. Legislation establishes the possibility of combining several modes of activity. Therefore, being on the same taxation system, a company can use UTII for a specific type of activity that it opens. The main thing in this case is to register in this area as a UTII payer. An organization can do this in the same way as in the first case by submitting an application in the established form five days before the opening of this type of activity.
- When switching from a tax system other than UTII, the switch is also carried out by submitting an application no less than five days in advance. However, it is necessary to take into account the peculiarities of changing regimes other than UTII. In some modes, their companies can leave immediately. But, for example, you can’t just go to the simplified tax system. The Tax Code of the Russian Federation provides for the possibility of changing it at the initiative of the company itself only at the beginning of next year. And if you submit an application for UTII immediately, without waiting for the deadline, then the organization can become a tax payer on two systems simultaneously for one type of activity.
Attention: the application must be submitted to the tax authority at the place of business.
If the activity will be carried out in several municipalities, you must register for each of them. For types of activities established by law, registration as UTII payers is carried out at the place of registration of the company. After receiving an application, the tax authority must consider it within five days and then make a decision. If the application is reviewed positively, the company is notified that the entity is registered as a UTII payer. At the same time, the document contains a new checkpoint (5 and 6 numbers “35”), which the organization must use as a payer of UTII.
If previously the company used UTII for certain types of activities, then in order to carry out another area of imputation activity, it is necessary to submit another new application to the Federal Tax Service for this type of activity.
When registration for several types of activities under UTII within one Federal Tax Service is carried out simultaneously, then you need to fill out one application and indicate several activity codes or addresses in it.
Transition of legal entities to UTII
Thanks to this tax system, organizations can opt out of the general system. Only the enterprise must meet certain criteria. To do this, you must register with your local tax authority. This type is considered an exclusively voluntary choice of the enterprise; until 2013 it was forced.
There is one peculiarity: such a tax is used only with the permission of local authorities. You must understand that not every enterprise that wants to can use imputed tax. The basis for switching to such a taxation system is an application to the local tax service. Without this document, the tax office will not be able to register a legal entity as UTII.
The transition to this type of taxation is possible in different ways:
- In the first case, when registering a legal entity. Then you must immediately apply to use this tax system.
- In the second case, when opening an activity that is subject to imputed tax. Here you must submit an application within 5 days after starting work.
It is very important to understand how to correctly fill out the UTII-1 form. It has been adopted by law, has a certain filling algorithm and some design rules:
- such a document must be filled out with an ordinary black or blue pen, or printed in a special program on a computer;
- It is forbidden to make mistakes or blots, then the document will become invalid;
- all dates are written in the form: 01/01/2017;
- all empty squares are filled with a dash;
- You only need to fill in from left to right.
Title page
The title page of the application is filled out by the taxpayer, except for the sections “To be completed by a tax authority employee”
and
“Registration information”
.
"TIN" lines
and
“KPP”
are filled in automatically from the client’s registration card in the “SBIS” system. The page serial number is also indicated automatically.
In the “tax authority code”
The code of the tax authority to which the application is submitted is indicated.
In the field “I request, in accordance with paragraphs 2 and 3 of Article 346.28 of the Tax Code of the Russian Federation, to register the organization”
“1” is indicated if the application for registration is submitted by a Russian organization and “2” if it is a foreign organization.
When filling out the line “name of organization”
The name of the organization is reflected, corresponding to the one indicated in the constituent documents. By default, this detail is filled in automatically in the program in accordance with the name specified in the taxpayer’s registration card.
In the "OGRN"
the main state registration number of the organization is indicated, which can be found in the certificate of state registration of the legal entity.
Attention! Field “OGRN”
Only Russian organizations can fill this out.
In the field “Start date of application of the taxation system in the form of a single tax on imputed income for certain types of activities”
the date of commencement of application by the organization of the taxation system in the form of UTII is indicated.
In the field “Annex to the application is drawn up on ___ pages”
The number of pages of the attachment to the form of this application is automatically indicated.
When filling out the indicator “with a copy of the document on ___ sheets attached”
the number of sheets of a copy of the power of attorney confirming the authority of the representative of the organization is reflected (if the application is submitted by a representative of the organization).
In the section of the title page “I confirm the accuracy and completeness of the information:”
indicated:
“3” - if the application is submitted by the head of the organization,
“4” - if the document is submitted by a representative of the organization. In this case, the name of the document confirming the authority of the representative is indicated and a copy of the specified document is attached.
In the field “last name, first name, patronymic in full”
The full name of the head or other representative of the organization is indicated.
In the "TIN"
The TIN of the head or other representative of the organization is indicated.
When filling out the “Contact phone number”
The telephone number at which the taxpayer can be contacted is indicated.
Also on the title page, in the field “I confirm the accuracy and completeness of the information”
The date is automatically indicated.
