The tax regime of UTII, whose activities fully cover the field of small business, provides business entities with the opportunity to simplify tax reporting as much as possible and not confirm the expenses incurred. The prospects for its cancellation, which have been discussed for several years, are negatively perceived by taxpayers and cause a huge number of questions.
In early January, in connection with many appeals by entrepreneurs, the Federal Tax Service announced that in 2012 the UTII regime will be applied in the same manner (letter No. ED-4-3 / 355 of January 17, 2012). Tax authorities explain that according to Art. 346.26 of the Tax Code, the introduction of UTII on the territory of Russia is carried out by the authorized bodies of urban districts and municipal regions by issuing relevant legal acts. In 2012, the abolition of UTII is not provided for at the federal level; the activities for this regime remain the same. Taxpayers need to pay attention to the fact that the procedure for applying UTII could be changed in certain regions, for detailed information you need to contact your local tax office.
The future of UTII, types of activities and application procedures.
Will UTII for certain types of activities be valid after the end of the current year? In its letter, the Federal Tax Service does not provide an answer to this question. The Finance Ministry clearly expresses its position, believing that UTII has already played a role in providing guaranteed state budget revenues, as well as legalizing entrepreneurial profits, and its further application is futile.
The draft law on the abolition of this regime provided for a number of amendments to the Tax Code, according to which since 2013 the list of UTII activities should have been significantly reduced. In particular, household services, retail, rental of real estate, and catering services were subject to an exception, which minimized the scope of this tax system, and from 2014 it was supposed to be completely canceled.
Representatives of small business disagreed with these legislative innovations. Entrepreneurial associations sent many letters of protest to various state bodies and got excellent results. The adoption of the bill is postponed for 6 years and new attempts to abolish UTII will be made in 2018. In addition, a proposal was made to abandon the mandatory application of this regime and give the entrepreneur complete freedom of choice of the tax system. In the near future, small business owners may not be afraid of significant changes, continuing to use UTII, the types of activities and conditions of application of which remain the same.
What does the legislator offer in exchange for UTII?
Despite the fact that entrepreneurs managed to extend the UTII for a sufficiently long period, many are interested in the question of possible alternatives to this regime. To date, the legislators have plans to replace it with a patent system. The federal bill describes only its general features, leaving the regulation of details to the discretion of the regions.
The new patent system is a voluntary tax regime designed only for entrepreneurs with a certain amount of annual income and number of employees. The term of a patent can be from 1 to 12 months. In case of loss of the right to apply this regime, the individual entrepreneur is obliged to switch to the general taxation system (DOS) from the day after the patent expires. In case of voluntary refusal, the individual entrepreneur switches to OCH from the day after the termination of the commercial activity specified in the patent. The main advantage of this mode is the absence of the need to use KKM in retail. Cashier's checks must be replaced with other documents confirming payment. A negative change will be the impossibility of reducing the cost of a patent by the amount of contributions to extrabudgetary funds.