To automate and simplify the process of preparing accounting and tax reporting documents, the Taxpayer Yul 4.70 program for individuals and legal entities . Thanks to its functionality and advanced capabilities, it is deservedly popular among accountants, economists, system administrators, programmers, individuals, and outsourcing companies. Documents drawn up using this solution comply with all legal requirements. Downloading the latest version of the Taxpayer Yul Federal Tax Service program for free without registration is easy and simple. It is freely available.
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UTII report for the 1st quarter of 2021: form and submission deadline
“Imputed” persons are obliged to report for the 1st quarter of 2021 until April 20, 2020 inclusive (clause 3 of Article 346.32 of the Tax Code of the Russian Federation), and pay tax no later than April 27, 2020.
For late filing of the report, a fine of 5 to 30% of the unpaid tax amount is imposed, but not less than 1000 rubles. (Clause 1 of Article 119 of the Tax Code of the Russian Federation). For delay in filing a report by more than 10 days, the Federal Tax Service may apply such an effective sanction as blocking the payer’s bank accounts. It is produced on the basis of clause 3 of Article 76 of the Tax Code of the Russian Federation. The blocking will be lifted after the taxpayer submits the return.
In case of late payment of the “imputed” tax, penalties are charged (Article of the Tax Code of the Russian Federation). And for late payment due to incorrect tax calculation, in which the tax base turned out to be underestimated, a fine in the amount of 20-40% of the calculated tax is imposed (Article 122 of the Tax Code of the Russian Federation).
You can submit a declaration:
- on paper (by Russian Post or by appearing in person at the Federal Tax Service);
- electronically through the “Taxpayer’s Personal Account”.
The UTII form for the 1st quarter of 2021 was approved by order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / [email protected] dated June 26, 2018 (KND 1152016). That is, for the report for the 1st quarter of 2021, the same form is used in which payers reported for the 4th quarter of 2021. The procedure for filling out is given in Appendix No. 3 to the mentioned order.
The form includes a title page and sections:
- 1 – total amount of tax payable;
- 2 – calculation of UTII separately for each type of “imputed” activity, indicating the address of the place where it is carried out (the required number of sheets is filled out);
- 3 – calculation of the total tax amount (for all types).
Section 4 on expenses for the purchase of cash register systems in 2021 is not completed, because this deduction could be applied in 2021 and 2021.
Results
The duration of the tax period for UTII is set equal to a quarter. Therefore, reports are compiled quarterly based on data from a specific quarter. The end of the last tax period (fourth quarter) coincides with the end of the calendar year.
For the 4th quarter report for 2021, the UTII declaration form uses a familiar one. Therefore, you should not worry about how to fill out the UTII report for 2020 (fourth quarter) - it will not be difficult to do.
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Tax Service of Russia dated June 26, 2018 No. ММВ-7-3/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Indicators of the UTII declaration
UTII is calculated by multiplying the basic profitability by the adjustment coefficients (K1 and K2), by the physical indicator in each month and by the tax rate. That is, to fill out the UTII declaration form for the 1st quarter of 2021, the payer will need the following values:
- coefficients K1 and K2;
- basic profitability;
- values of physical indicators;
- tax rates;
- OKTMO code.
The value of the deflator coefficient K1 for 2021 was set by the Ministry of Economic Development at 2.005 (Order No. 684 dated October 21, 2019, as amended by Order No. 793 dated December 10, 2019). The K2 coefficient must be clarified in your Federal Tax Service or on the website of the Federal Tax Service of the Russian Federation in the subsection “]]>Features of regional legislation]]>”.
The basic profitability is fixed in clause 3 of Art. 346.29 Tax Code of the Russian Federation. The coding of the relevant types of activities is given in Appendix No. 5 to the Procedure for filling out the form.
The OKTMO code indicates territorial affiliation; it can be clarified using the FIAS address]]> system]]>.
In general, the tax rate for 2021, according to Art. 346.31 of the Tax Code of the Russian Federation is 15%, but constituent entities of the Russian Federation can set it in the range from 7.5% to 15%.
Full current version 4.70 2021
Downloading the installation package of the Taxpayer Yul pro program for free with a patch means getting a more complete solution, compared to the basic version, with advanced functionality and expanded capabilities, capable of quickly and efficiently helping specialists in their work. This product contains:
- payment documents;
- invoice journals;
- documents for registration and registration of taxpayers under UTII;
- analytics;
- requests for information;
- registration and registration documentation used by any non-profit, foreign or non-profit organization;
- documents on opening or closing bank accounts;
- documentation for the provision of an extract.
In addition to the marked items, this software has an automatic calculation function and a control module, which allows you to maintain an archive of descriptions of reporting forms. Users can also generate a two-dimensional barcode. This is a new requirement from the tax service. Users can print and upload ready-made declarations for submission to regulatory authorities to a floppy disk or other storage medium.
The new Russian version of the program contains: changes in the formation of the XML file in the data transfer format according to the 3-NDFL form, improvements for entering tax returns, updating the code directory. By the way, the downloaded .exe file can be installed as a stand-alone program or on an older version.
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UTII declaration for the 1st quarter of 2021: sample filling
Let's look at filling out the UTII report for the 1st quarter of 2021 using the example of an individual entrepreneur with employees.
Individual entrepreneur on “imputation” Sergeev A.A. is engaged in advertising placement on the external surface of vans in the city of Mytishchi (Moscow region). He has two employees.
When placing advertising on the external and internal surfaces of a vehicle (code “16”, according to Appendix No. 5 to the Procedure), the physical indicator is the vehicle on which the advertisement is placed, and the basic monthly profitability for each of them is 10,000 rubles. (Clause 3 of Article 346.29 of the Tax Code of the Russian Federation). During the tax period, advertisements were placed on 5 (January), 8 (February) and 6 (March) minivans.
In accordance with the decision of the Council of Deputies of the Mytishchi City District No. 12/3 dated October 20, 2016, the K2 coefficient for this type of activity is equal to 1. According to clause 7 of Article 346.29 of the Tax Code of the Russian Federation, the same value is applied in 2021, because The indicator value was not updated. Tax rate – 15%.
We will calculate the tax base for each month and for the quarter as a whole and reflect the results in section 2 of the declaration.
January: 10,000 x 5 x 2.005 x 1 = 100,250 rub. (line 070);
February: 10,000 x 8 x 2.005 x 1 = 160,400 rubles. (line 080);
March: 10,000 x 6 x 2,005 x 1 = 120,300 rubles. (line 090).
Total for the quarter: 100,250 + 160,400 +120,300 = 380,950 rubles. (line 100).
Tax amount for the 1st quarter: 380,950 x 15% = 57,143 rubles. (line 110). This amount should also be reflected in section 3 on line 010 (total tax for the quarter).
In the 1st quarter of 2021, insurance premiums in the amount of 45,000 rubles were transferred for hired workers. (line 020 of section 3), and for himself in 2021 Sergeev A.A. transferred 10,219 rubles. (line 030 of section 3).
In total, individual entrepreneur Sergeev transferred insurance premiums to the Social Insurance Fund for the 1st quarter in the amount of:
45,000 + 10,219 = 55,219 rubles.
By the amount of contributions paid, you can reduce the UTII payable, but not more than 50% (clause 1, clause 2, clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation). Therefore, despite the fact that the amount of contributions is almost comparable to the estimated amount of UTII, the tax can only be reduced by half. That is, the amount of UTII payable will be:
57,143 x 50% = 28,572 rubles. (line 050 of section 3).
The resulting total is transferred to section 1 (line 020).
All necessary codes for filling out the form for Sergeev A.A. should be found in the appendices to the Procedure for filling out the declaration. So, on the title page, in addition to your full name, you must fill in:
- tax period code – “21”, meaning 1st quarter (Appendix No. 1 to the Procedure);
- correction number – “0” because the report is submitted for the first time; when submitting a clarification, indicate the serial number of the corrected report – “1”, “2”, etc.;
- the code of the place of registration from Appendix No. 3 to the Procedure is “120” at the place of residence of the individual entrepreneur (for organizations - “214”).
In section 1, fill in the OKTMO code and the amount to be paid (for each OKTMO).
In section 2 the following are indicated in the appropriate lines:
line 010 – activity code “16” (according to Appendix No. 5 to the Procedure);
020 – address for conducting “imputed” activities indicating the corresponding OKTMO code (line 030);
In section 3, code “1” is indicated, because the individual entrepreneur has employees; Individual entrepreneurs without employees indicate “2”.
Thus, in the current quarter, neither the form nor the procedure for filling out the report is fundamentally different from that provided in the previous reporting period.
Declaration of UTII 2021: you can fill it out below.
Fill out the declaration
The UTII declaration form for the 2nd quarter was approved by Order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated June 26, 2021. It is filled out in this order: title page, sections 2-4, section 1. On each sheet you need to put down the TIN and KPP (the individual entrepreneur does not have the last code). You must also enter the page number. Below is how each section is filled out. Some data must be taken from the appendices to the order that approved the declaration form.
The completed UTII declaration form for the 2nd quarter of 2021 (with data from the example above) can be found at the end of the article.
Title page
On the first sheet you need to indicate:
- adjustment number – “0–” (UTII declaration is primary, not corrective);
- tax period – “22” (Appendix No. 1);
- reporting year – 2020;
- tax authority code (IFTS number) – 5012;
- registration place code – “120” (for cargo transportation, since there is no permanent address for carrying out activities);
- the name of the taxpayer organization, as in the charter, or the last name, first name and patronymic of the individual entrepreneur;
- phone number;
- number of pages of the report and attachments, if any;
- signatory code – “1” if the declaration is signed by the individual entrepreneur himself or by the director – if a representative;
- the name of the person who signed the declaration form (if code “2” is selected above), as well as the name of the representative organization and power of attorney details (if applicable);
- date and signature.
Section 2
Section 2 is filled in with data for tax calculation. In the lines you need to indicate:
- 010 – activity code (Appendix No. 5). In our case, 05 is cargo transportation;
- 020 – address of the place of business, in this case the address of the individual entrepreneur (the region code is contained in Appendix No. 6);
- 030 – OKTMO;
- 040 – DB, for our individual entrepreneur it is 6,000;
- 050 – K1 equal to 2.005;
- 060 – K2 equal to 1.0;
- 070-090 – in the monthly columns you need to reflect: column 1 – FP, for individual entrepreneurs from example 3;
- Column 2 – dashes (filled in only by those who started or completed activities in the reporting quarter);
- column 3 – calculation of the tax base for the month: 6,000×3 x 2.005×1 = 36,090;
Section 3
In this section we will take into account contributions paid for employees. We indicate the following data in the lines:
- 005 – code 1, since the individual entrepreneur is the employer;
- 010 – the amount of UTII before deduction of contributions, which was calculated above (line 110 of section 2) – 16,241;
- 020 – the amount of insurance premiums that can be deducted. It should be no more than 50% of the tax, so it enters 8,120;
- 030 – dash, since there are no own contributions in this example;
- 040 – dash, here it was necessary to indicate the deduction for cash registers, but it is irrelevant in 2020;
- 050 – amount of UTII tax payable – 16,241 – 8,120 = 8,121.
Section 4
This section is filled in with blanks because the cash deduction for which it is intended is no longer applicable.
Responsibility for violation of deadlines
Many taxpayers who pay taxes after the due date hope to avoid penalties. If the deadline for submitting and paying UTII for 2021 is missed, tax authorities may charge penalties and impose fines. If the period of late payment does not exceed a month, then a penalty is charged for each day of delay based on 1/300 of the refinancing rate. When the declaration period exceeds 30 calendar days, the rate is equal to 1/150.
When a debt is discovered during a scheduled audit by the tax inspectorate, the entrepreneur is issued a fine in the amount of 20% of the overdue amount. Deliberate actions on the part of the taxpayer related to evasion of payment or reduction of the assigned payment, the percentage increases to 40. And in some cases this can lead to criminal or administrative liability. To avoid such problems, it is better to pay all taxes on time.
Features of filling out a payment order
When filling out the payment form, you must take into account the budget classification codes that are set for the first quarter of 2019:
- UTII - 182 1 0500 110.
- Penalties - 182 1 0500 110.
- Penalty - 182 1 0500 110.
It is also worth paying attention to the following points of the quarterly order:
- KBK is written in field 104.
- In field 105 you need to indicate OKTMO, which must correspond to the type of imputed activity of the payer.
- Payment type - we leave this field empty, since this information is contained in the KBK.
The single tax on imputed income for 2021 must be paid according to the attributes of the Federal Tax Service inspection in the territory to which it is assigned.
How to calculate the amount of UTII
You can determine the amount of the single tax yourself, but to do this you need to know the following values:
- Monthly conditional profitability, which is established by executive bodies for a specific state and type of activity of an individual or individual entrepreneur. For retail sales, this figure will be the area of the trade pavilion.
- A deflator coefficient that has one value for any organization or individual entrepreneur. It is determined by the executive authorities for each tax semester, and in 2021 is equal to 1.868.
- An adjustment indicator that varies from 0.005 to 1 and is assigned for each region individually.
- Tax rate is 15%, which can be reduced.
To calculate the required value, you need to multiply all the indicators one by one, and then multiply by 3 - the number of months in the quarter.
