Information about the impending UTII cancellation appeared a little over a year ago. It was decided to change this special tax regime, which has become familiar to thousands of microbusiness owners, to a modernized patent. Since then, almost all experts, analysts and politicians have spoken out on this subject. What is so important about this tax that it attracted the attention of such a wide circle of the public? Is it really planned to stop using it?
When and how will the UTII be canceled?
It turned out that this is true - the regime will be excluded from practice. Initially, within two years, the complete abolition of UTII was planned; At the same time, 2012 was supposed to be a transition period. They wanted to finally say goodbye to him in 2013. However, this seemingly good initiative came across a well-reasoned opposition of the business community. The fact is that before the cancellation of UTII was initiated, the bill was not coordinated with representatives of small businesses. The innovators were initiated by officials from the capital and other megacities, where UTII is not applied at all (Moscow) or is applied to a very small extent. The bulk of the “officials” are concentrated in the regions, and their interests were not taken into account.
But businessmen as a result proved to lawmakers that the abolition of UTII in such a short time was not prepared either legally or organizationally, and, fortunately, everything was settled. The cancellation procedure was postponed as a result of the now agreed upon position to January 1, 2014. Part of the remainder of 2012 and the whole of 2013 will serve as a transition period.
However, officials now had to change plans on the go. This year, nothing serious has been changed in the regime. Only a limitation on the number of employees has been introduced. Now the number of hired personnel in retail trade through pavilions and shops, as well as in the provision of catering services , if the area of the hall for visitors is not more than 150 square meters. m, there should not be more than 50 people.
What will change in this mode?
But in 2013, followed by the final abolition of UTII, this area is waiting for very significant changes. In fact, the rules will be rolled in, which in the future are supposed to be applied to the patent system of taxation.
Firstly, the principle of voluntariness is introduced when switching to UTII. Earlier, in relation to certain types of activities, an entrepreneur was deprived of the right to choose, he was forcibly charged and billed for such a tax.
Secondly, the list of services that can be rendered by the “chief executives” is very substantially adjusted. The list is expanding significantly due to such areas of activity as, for example, services for maintenance and repair of automobiles and some of the like. Oddly enough, entrepreneurs providing similar services were not previously allowed to work for UTII.
Thirdly, the procedure for calculating imputed tax at the beginning of work or termination of activity will change. Now the number of days that have passed since the moment of registration or deregistration, and not the whole quarter, will be taken into account.
And finally, fourthly, there are added reasons for which it is possible to reduce the tax amount. Now, insurance payments to the pension fund and social insurance fund for employees are considered in this capacity. Previously, this procedure was allowed to be used only for insurance premiums for oneself. However, the restriction remains: tax cannot be adjusted by more than 50%.
In conclusion, it is worth noting an interesting fact - the planned abolition of UTII initiated a lot more innovations than they were introduced for its entire existence. Some entrepreneurs already regret the termination of its existence and believe that a patent is an unequal replacement. For example, it cannot be reduced by the amount of insurance premiums.