In the UTII system, the deadlines are evenly distributed throughout the year. In total, declarations are submitted four times a year. UTII is a single tax on imputed income. Such taxation only works for certain areas of the business. All other participants in the business space are forced to either be content with the general form of taxation, or switch to a simplified one.
The first deadline for submitting the UTII declaration is April 20. Delay with the submission of reports is not worth it, because this could be followed by serious problems with the Federal Tax Service. The deadlines for reporting on UTII are every three months in a strictly defined period. April, July, October and January are the periods when the time comes for entrepreneurs to file a declaration. In order not to disrupt the deadlines for UTII, you can use convenient online services and redirect finished declarations in electronic form directly to the tax office. However, if it is not possible to use the Internet, then you can also send a sealed document by mail.
The letter takes longer, but you don’t have to waste time submitting the declaration personally. At UTII, the deadlines are tight, but there are certain concessions. However, do not abuse them. It is better to submit documents early so that later there are no emergency situations. The UTII system covers such activities as retail trade, motor transport services, catering services, car repair and storage. It also includes all enterprises that are in the veterinary field. Domestic services are subject to UTII. Owners of complexes and rental areas are also here. This, of course, is far from a complete list.
You can find out exactly whether any area is subject to UTII in the tax. It is better to do this before registering a legal entity or individual entrepreneur. At UTII, the deadlines are the same every year. They do not change. Yes, and in the form of filing declarations, little varies. Calculation of UTII is due to the coefficients. The basic profitability of the company is multiplied by the value of the physical indicator, and then by two factors. The first indicator (K1) is set by law. The second (K2) is determined by occupation and scope.
The tax rate can be found in the tax code. UTII taxed entrepreneurs without the formation of a legal entity. This form of taxation is very convenient primarily for the founders of enterprises. It allows you to significantly save on paying tax authorities for controlling the activities of organizations. Thus, a number of obligations are also removed from fiscal services.
UTII removes from the taxpayer the obligation to pay a number of other taxes, which must be paid by entrepreneurs operating on a different tax base. However, even enterprises on the UTII tax base are not exempted from certain taxes. This, for example, state duty, as well as customs duties and fees. Representatives of this group also pay land taxes, vehicle owner fees and other forms of tax. Therefore, you should not assume that a single tax on imputed income exempts from all other fees and is one of the easiest. Despite the fact that it is really very convenient, it has its drawbacks.
It is worth noting that the single tax is fairly fair. Its value is calculated based on the region, settlement and district, as well as the location of the company. Typically, enterprises located in large cities, in the very center, pay a higher tax, but at the same time, the number of customers they have is also at the right level. In addition, the prices in these places are appropriate. The nature of the product also matters. A product like bread, which is in constant demand, of course, will entail a higher percentage than other groups of products or services.