Forgot to write an application for registration on UTII. | Petropavlovsk-Kamchatsky

Legal basis of the issue

The main legislative acts that should be followed are:

Tax Code of the Russian Federation. In addition to indicating the deadline for filing an application, the document contains a list of penalties for violations.

Federal Law No. 94-FZ of June 25, 2012, on the basis of which amendments were made to the Tax Code of the Russian Federation and other legislative acts.

Letter of the Federal Tax Service No. SA-4-7/5366 dated March 29, 2016. The letter contains information on the imposition of a fine in case of late registration.

Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/941 dated December 11, 2012, establishing application formats for individual entrepreneurs and legal entities.

After changing the tax regime, do you need to report on UTII for 2020?

Yes, it is necessary, regardless of which tax system you switch to.

No later than January 20, 2021, you must submit a UTII declaration for the 4th quarter of 2021. Pay tax by January 25th.

Individual entrepreneurs and companies affected by coronavirus still have to pay tax for the 1st quarter of 2021. The payment period is from February 2021 to January 2022.

You can pay in one payment, or you can pay every month. The minimum amount is 1/12 of the tax until the end of each month.

If you do not submit reports on time and do not pay taxes on UTII, you may receive a fine.

The article is devoted to the issue of abolition of UTII. It examines why this tax regime is being cancelled, what is proposed in its place, and what consequences await entrepreneurs.

Registration

First, let's take a step-by-step look at the process of timely filing an application based on the law. First of all, a businessman must decide to switch to the preferential UTII regime. Since this special regime is easily combined with other taxation systems, part of the activity can be transferred to imputation. Therefore, it is imperative to notify the tax service of your decision. Otherwise, the Federal Tax Service will consider the mode in which he worked previously to be assigned to the entrepreneur. It is important that the selected type for UTII corresponds to the list in Art. 346 clause 2 of the Tax Code of the Russian Federation.

Newly registered individual entrepreneurs and legal entities, as well as those already employed, submit an application to the Federal Tax Service for the transition to UTII. Entrepreneurs are given 5 working days for this action in accordance with clause 3 of Art. 346.28 and letter No. SA-4-7/5366 dated March 29, 2016.

Restrictions on the use of imputation

To use the single tax system, you must meet a number of restrictions and conditions. Some of them are similar to the requirements for the simplified tax system, and if you previously worked using a simplified system, you will not have to significantly change the operating conditions.

Please pay attention to the following significant points, when fulfilled, it is possible to work on imputation:

• UTII is allowed in your region. Also check whether your type of activity is on the list of those permitted for UTII.
• Over the previous year, the average number of employees did not exceed one hundred people.
• The authorized capital of your legal entity is distributed so that other companies own no more than 25%.
• You are not operating on the basis of a simple partnership agreement.
• You do not have the status of the largest taxpayer.
• You do not rent gas stations and gas stations.
• You do not provide catering services in schools, hospitals, internet services, nursing homes, etc., if this is an integral part of their functioning.
• You do not violate the requirements for a certain type of activity on imputation. For example, for catering, one of the restrictions is related to the area of ​​the hall for clients - it should not exceed 150 sq.m. And for the transportation of goods and passengers, a limit of 20 vehicles is established.

UTII will be abolished from January 1, 2021, and it will be impossible to switch to this tax regime. Choose a different tax system by comparing all available options using our online calculator. Kontur experts spoke about the transition from UTII to other tax regimes; we have collected the most interesting explanations in the article. If you don’t find the answer to your question, ask it in the comments, we’ll be sure to answer.

Nuances of determining the deadline

Some entrepreneurs do not know from what date to start counting the days for filing an application. After all, the transition may be carried out earlier, and the actual start of activity will be slightly delayed. The application is allowed to indicate the day that the businessman considers necessary. However, you should be extremely careful not to violate legal requirements.

Example. The individual entrepreneur began its activities in the retail trade category on March 15, 2021. He has the right to submit an application within 5 working days. This is subject to accurate and conscientious implementation of the laws. In the application, he can indicate the start date of activity later than the actual one, then the deadline for its submission will also move forward. But there is a danger of delaying too much with filing an application or entering into a deal with documentation during this period. Then the entrepreneur may fall under:

• penalties under clause 1 of Article 116 of the Tax Code of the Russian Federation;
• recalculation according to OSN.

Which of these types of punishment will be more significant depends on the time of delay. In some cases, the fine turns out to be much less than the recalculation.

Limits in different tax regimes

Let's look at the differences between the tax systems that former UTII payers can work on during 2021. Summary information is presented in the table:

Thus, an individual entrepreneur not only has the opportunity to switch to a special regime after he has automatically entered the OSN, but also to choose a more suitable one for his type of activity.

Exceptions

The general rule is that you need to submit an application and register at the Federal Tax Service branch at the place of business activity. This is stated in paragraph. 2 p. 2 art. 346.28 Tax Code of the Russian Federation. But there are exceptions to this rule. Entrepreneurs engaged in certain areas of activity are allowed to submit an application for registration at the place of residence or location of the enterprise (paragraph 3, paragraph 2, article 346.28 of the Tax Code of the Russian Federation). These types include:

• trade – retail with delivery or distribution of goods;
• placement of advertising information on transport;
• transportation of goods and passengers.

For all activities, whether included in the list of exceptions or not, one application form has been adopted. The only difference is in the categories of taxpayers. According to the order of the Federal Tax Service No. ММВ-7-6/941 dated December 11, 2012 No. ММВ-7-6/941, individual entrepreneurs use the UTII-2 form, and enterprises use the UTII-1 form.

Why is UTII being cancelled?

Officially, the year for the abolition of UTII is 2021. This has already been discussed several times. The authorities postponed the relevant decision several times (in 2014, then in 2018). Business expected that the abolition of the UTII system would not take place this time either.

It should be noted that the adoption of a special law on the abolition of UTII from 2021 is not required. The expiration date of this system is indicated in the very law that regulates it. Therefore, the cancellation of UTII from 2021 occurred automatically as soon as January 1st arrived.

For what reasons did this happen? There are several arguments:

UTII is a morally outdated system. It was introduced back in 1998, when the tax office did not have more advanced mechanisms for controlling income, as well as tracking the movement of funds in general.

This is an unfair tax. Companies using the simplified tax system, for example, pay on average 27 times more taxes.

This system is perfect for the use of “gray schemes”. You can pass the goods through a chain of one-day goods and reduce VAT.

For businesses, the abolition of the UTII regime from 2021 means the need to switch to another system. If you do not submit documents to change the regime to the tax office, then from January 1, 2021 you may end up on OSNO in most cases. Those who combined UTII and simplified tax system will be transferred to simplified tax system.

Submitting applications

You can submit the approved form:

• during a personal visit;
• postal service;
• electronic means of communication.

Each option has its own nuances. When submitting an application to the tax office in person, it is important who submits the form:

1. If you are an individual entrepreneur or the head of an organization, then no other documents will be needed. To confirm your identity you will have to present your passport.
2. If the case is entrusted to a representative, then he must be provided with a power of attorney with the certification signature of a notary.

Filling out the form is also strictly regulated. If the necessary data is not available, Federal Tax Service employees will refuse registration. The required fields contain the following information:

Important! Economic activity codes are taken from the Tax Code, and not from the OKVED classifier.

The Tax Code of the Russian Federation contains 14 types of such codes. You must indicate 3 codes and 3 addresses on one sheet.

The Federal Tax Service specialist marks the acceptance of the application, the date and his signature. If the applicant wishes, he prepares the balek in two copies in order to receive on the second

tax service mark.

What to do

First, entrepreneurs need to understand what the consequences of the abolition of UTII are. You cannot ignore what is happening. Otherwise, the consequences of canceling UTII will be unpleasant for you:

Income tax for companies is 20% (personal income tax for individuals is 13%).

Reporting is becoming exponentially more complicated, you won’t be able to do it yourself, and outsourcing accounting will become more expensive.

Since you know the deadline for canceling UTII, it is worth taking action. And it’s best not to delay. Remember that if you did not have time to switch to the new tax system, then in most cases you will only be able to do this in a year.

Choose a tax system

First of all, you need to understand what options you have as alternatives. Please note that the abolition of UTII tax for individual entrepreneurs and LLCs is equally relevant. Therefore, everyone will have to look for alternatives.

As you can see, for companies (LLCs) there is only one option left - the simplified tax system. The IP has room to maneuver.

Submit an application to the tax office

Due to the abolition of the UTII regime, it is not necessary to submit a separate application. The tax office will automatically remove you from it on January 1st. But to switch to the new regime, an application is required. Moreover, specific actions depend on what you have chosen.

To apply the simplified tax system you need:

When filling out, you must enter taxpayer code 2. As for residual funds, companies need to indicate data if they were on OSNO. But income from UTII is not taken into account in this way. This does not affect the IP.

When switching to a patent, you need to fill out an application using the KND form 1150010. If you choose self-employment, you can register through a special application.

The transition is also available in the taxpayer’s account. Everything there is intuitive, you just need to enter your data.

Re-register the cash register

You need to set up a cash register. If the receipt contains the wrong tax system, you will be fined. This point is especially relevant when faced with the abolition of UTII for retail trade. However, in general, everyone who uses the cash register should pay attention to it.

When trading goods, it is better to take care of the fiscal accumulator in advance. Otherwise, from January 1, you will not be able to sell anything. If you don't understand how to re-register, it's best to delegate this task to professionals.

Select an accounting program

Regardless of which system you choose, you will have to keep records and delve into your income. The amount of tax now depends on this. When choosing a patent, you will need an income ledger. And when you are on the simplified tax system, there is also a ledger of expenses.

It is best to choose a accounting program in advance. Many companies are ready to delve into your situation and help you deal with the cancellation of UTII, for example, for cargo transportation or in other industries. Banks also offer accounting programs. The main thing is not to delay resolving the issue.

Getting a response

After 5 days (working days), if there are no reasons for refusal, the Federal Tax Service confirms the registration. To do this, the taxpayer is issued a notice of assignment of UTII status (clause 6 of article 6.1, paragraph 1 of clause 2 of article 84, paragraph 2 of clause 3 of article 346.28 of the Tax Code of the Russian Federation).

Legal entities receive form 1-3 Accounting, and individual entrepreneurs receive form 2-3 Accounting. The forms were approved by Order No. YAK-7-6/488 dated August 11, 2011. Sample forms are provided in Appendix 2 to the order for organizations and in Appendix 7 to the order for individual entrepreneurs. They reflect the taxpayer’s right to use preferential treatment.

The entrepreneur was allowed to use imputation

It is clear that in the case under consideration, the entrepreneur came to the conclusion that such a transition was still more profitable for him than paying taxes retroactively according to the rules of the general taxation regime. But I encountered another obstacle.

Tax authorities did not accept UTII declarations for the period for which the entrepreneur took out a patent. They sent him a notice in which they indicated that the entrepreneur submitted these declarations unlawfully, since he is considered to be using OSNO during the validity period of the patent and must submit personal income tax and VAT declarations, which he did not do.

In this regard, transactions on his bank accounts were suspended against the entrepreneur, which he challenged.

The Decision of the Arbitration Court of the Republic of Karelia dated January 22, 2016 in case No. A26-8413/2015 stated: the inspection did not prove that the entrepreneur does not have the right to apply a special regime in the form of paying UTII, including during the period in which he was going to work, but was unable to work on patent. At the same time, according to the court, the Tax Code of the Russian Federation does not prohibit the use by a taxpayer of the taxation system in the form of payment of UTII in the event of loss of the right to use the UTII.

However, this court decision was overturned by Resolution of the Thirteenth Arbitration Court of Appeal dated April 11, 2016 No. 13AP-5833/2016. The cancellation was also supported by the AS ZSO in its Resolution dated July 19, 2016.

The judges argued this cancellation by the fact that in case of loss of the right to PSNO, the Tax Code does not provide for anything other than a transition to the general regime, in support of which letters from officials were cited. No legal significance was attached to the fact that the entrepreneur did not lose his status as a UTII payer.

The position of the judges boiled down to the fact that submitting UTII declarations for the same tax period after losing the right to use the PSNO is unlawful and contrary to current legislation. The actions of the tax authority in terms of extending the right and procedure for paying UTII to previous tax periods were recognized as categorically contrary to the norms of the legislation on taxes and fees.

The entrepreneur had no choice but to contact the RF Armed Forces. As it turned out, he did it for good reason. The Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation spoke in his favor, which allows other taxpayers in similar situations to count on the application of the position set forth by the Supreme Court.

The arbitrators stated that the violation of tax legislation was committed by the tax inspectorate and not by the entrepreneur. They indicated that it was the actions of the tax authorities that led to the fact that the entrepreneur considered it possible to apply the taxation system in the form of paying UTII after losing the right to use the PSNO.

True, the judges did not explain whether the entrepreneur was right. But they definitely stated that the conclusion of the trial court about the illegality of the disputed non-normative acts of the inspectorate corresponds to the evidence available in the case and is based on the correct application of substantive law; its decision was upheld. That is, as a result, the Supreme Court of the Russian Federation recognized it as possible in this situation to apply a special regime in the form of payment of UTII in case of loss of the right to use PSNO during the period when PSNO should have been applied.

* * *

So, the entrepreneur was allowed to pay UTII for the period during which he initially intended to work on the patent. The main thing for him was the general taxation regime; the tax authorities insisted on its application, but they failed to prove that they were right.

What should other entrepreneurs do? Unfortunately, the RF Armed Forces never made a clear conclusion: is it still possible to do as this businessman did? However, he fully supported the court decision, in which the court granted such permission to the entrepreneur, that is, he agreed with this permission. Obviously, this is not just a matter of inconsistent actions by the tax inspectorate. Moreover, the possibility of applying a special regime in the form of paying UTII retroactively, as it turned out, itself complies with the law. Only an entrepreneur should evaluate how beneficial this is for him, taking into account not only the savings compared to taxation, which directly depends on the volume of income, but also the presence of losses in the form of fines, albeit with the opportunity to take advantage of mitigating circumstances.

This now also applies to entrepreneurs for whom the main tax regime is not OSNO, but the simplified taxation system or unified agricultural tax. If they lose their right to PSNO, no one will require them to pay personal income tax and VAT, but it may turn out that it is even more profitable for them to be “imputed” for the past period.

This is described in the article “Loss of the right to a patent - better late than never,” No. 2, 2021, p. 51.

Types of fines

If the application is not submitted in a timely manner, the taxpayer will be forced to pay a fine of 10,000 rubles on the basis of Part 1 of Art. 116 of the Tax Code of the Russian Federation, but the amount can be significantly higher. A fine is charged in the following cases:

Important! If a violation is detected, the tax office has the right to punish the entrepreneur, but not the obligation.

This suggests that they may or may not be held accountable.

What sanctions are imposed for failure to submit a report on time under the Code of Administrative Offenses of the Russian Federation?

Violation of tax laws entails not only tax sanctions, but also administrative liability. In case of failure to submit a tax return, the provisions of Art. 15.5 Code of Administrative Offenses of the Russian Federation.

According to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, officials (responsible for submitting reports and paying taxes) may be given a warning or imposed a fine, which ranges from 300 to 500 rubles for each violation.

NOTE! According to the Code of Administrative Offenses of the Russian Federation, fines must be paid within 60 days from the date of the decision on the offense. Such fines in case of non-payment may be collected through the courts. If the case is about non-payment of a fine under the Art. 15.5 of the Code of Administrative Offenses of the Russian Federation has reached the court, then by decision of the judge another fine may be collected, 2 times the original amount, but not less than 1000 rubles. The following may also be prescribed:

• administrative arrest for up to 15 days;
• forced community service lasting up to 50 hours.

It should be remembered that in certain cases (resulting in a shortfall in tax receipt by the budget in an amount defined as particularly large), in addition to administrative liability, criminal liability may also be applied.

You can find out in detail what and when criminal liability is imposed on negligent taxpayers in our section.

Grounds for punishment

Formal grounds for imposing a fine arise from the Federal Tax Service when filing a UTII declaration when there has been no application for registration. If after this the entrepreneur does not receive any claims over several reporting periods, then we can assume that he was recognized as a de facto UTII payer. After all, the application serves as a way to begin monitoring the payer’s fulfillment of tax obligations. And if control is already carried out after filing the first reporting declaration, then in this case you can safely challenge the imposition of a fine.

According to E.I. Vyaznikova, an employee of the Moscow Federal Tax Service, businessmen often miss the deadline for submitting an application for registration due to a delay in starting their activities. They believe that they acquire the status of a UTII taxpayer only after starting practical activities or filing a declaration. The department's employees are loyal to many violators, but they urge you to better study the legislation so as not to be subject to fines. In many cases, the fine is still less “traumatic” for commercial activities than recalculation according to the OSN. Therefore, you should not delay submitting your application for too long.

What are the consequences for the company?

The abolition of the UTII tax will affect all entrepreneurs who used it. In short:

You will need to switch to a new tax system.

You will have to re-register the cash register.

We will have to get used to the new accounting system.

Costs for taxation, as well as for servicing tax and accounting issues will increase.

With this in mind, it is advisable to prepare for the transition in advance. But if for some reason you don’t have time, then keep in mind that individuals, for example, can register as self-employed throughout the year. That is, you still have loopholes.

Errors during registration

Errors made by the taxpayer are the reason for the imposition of penalties. The most common ones include:

Question No. 1. Should I file an appeal against the tax authorities' decision in an administrative or judicial manner?

If the fine has already been assessed, then an appeal, most often, does not give the desired result. It will not be possible to prove the illegality of the Federal Tax Service's decision. You can submit an application for the use of UTII from 01.07.2021. But this option requires reporting before this date under the OSN and the second disadvantage is that it will not be possible to include a deduction for the purchase of cash registers in the declaration.

Question No. 2. Can tax officials issue a fine under two articles at once (clause 1 and clause 2 of Article 116 of the Tax Code of the Russian Federation)?

This action will be illegal. Simultaneous punishment for late filing of an application and conducting activities without accounting is contrary to the requirements of the law. In the context of a violation in the form of conducting unregistered activities, there is already a violation in the form of failure to submit an application for registration. This results in double jeopardy for one offence.

Possible dates for starting the use of UTII

• Easily keep records and create a primary account
• Send reports via the Internet
• The service will calculate taxes and remind you about payment
• Calculate salaries, sick leave, vacation pay

Try for free
From 2021, the UTII regime will cease to apply. Officials periodically propose extending the imputation, but the Ministry of Finance and the Federal Tax Service firmly insist on its abolition. This means that companies and entrepreneurs on UTII must choose a new tax system (SNO) by the end of 2021 and prepare to work in the new conditions. Our review contains step-by-step instructions for changing the mode and a calculator for choosing a new aid to navigation.

Companies and individual entrepreneurs do not always work under the same tax regime for many years; sometimes it has to be changed. In this article we will tell you what are the reasons for changing the taxation system (TSS), how and in what time frame to change the tax regime.

The Tax Code offers a wide range of taxation regimes. A competent entrepreneur strives to choose the regime with the lowest tax burden. Particularly rational and economical ones go further and ask the question: is it possible to combine different tax regimes? In this article we will analyze the procedure for combining a patent and UTII.

The government has long discussed the need to abolish UTII, and in July 2020, the Prime Minister announced that from January 1, UTII will no longer be in effect. Thus, entrepreneurs were given six months to understand the conditions of other special regimes and choose the most optimal one for themselves.

However, not everyone managed to submit an application to switch to another tax regime on time (before December 31, 2021). Let’s look at the dangers of such a delay and what the former “imputed” people should do now.

Penalty for late withdrawal from UTII

UTII is a special type of taxation in which an entrepreneur calculates tax to the state budget based on the amount of income imputed to him. For some organizations and individual entrepreneurs, this type of taxation is very profitable and convenient, since the “imputed” person is exempt from paying other types of taxes, such as VAT or income tax. In other cases, for a number of special reasons given in this article, it is more profitable for businessmen to refuse to calculate the monthly tax by imputation. How to make the transition to another system of tax transfer in favor of the state treasury, and what consequences may result from unlawful or untimely deregistration as a UTII payer.

ATTENTION! Starting with reporting for the fourth quarter of 2021, a new tax return form for the single tax on imputed income will be used, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/ [email protected] You can generate a UTII declaration without errors through this service , which has a free trial period.

The procedure for deregistration of UTII

If the reasons for stopping activities under the terms of UTII do not include waiting for the next year, then the businessman has 5 working days from the date of termination of work to submit the appropriate application to the tax authorities. However, there are several points that any imputed businessman needs to know about:

1. If an organization or individual entrepreneur does not plan to stop doing business, then it is enough to simply switch to another tax payment system in favor of the state budget.
2. There is no need to close the status of an individual entrepreneur or LLC.
3. The UTII declaration for the reporting period in which the entrepreneur stopped the operation of the enterprise, or switched to another taxation system, still must be generated and submitted on time (no later than the 20th day of the month following the reporting quarter).
4. Switching to another tax transfer system also does not exempt the entrepreneur from paying UTII in the current month.

How to write an application

Important! An application for deregistration as a payer of the Unified Tax on Imputed Income must be submitted to the Federal Tax Service in the form UTII-3 for legal entities and UTII-4 for individual entrepreneurs. There is no need to attach third-party documents to the application.

When filling out the application, it is recommended to follow certain rules:

• The application form must be completed in block letters. Only blue or black ballpoint pen may be used;
• if the application is filled out on a computer in Excel format, the font settings must be set to Courier New, size 16-18;
• the application form must be in good condition without any signs of damage to the paper;
• If the application is sent to the tax office by mail, then the document can only be sent in the form of a registered letter. The date of application will be considered the day the letter was sent.

After receiving an application for deregistration of UTII, the tax service has 5 working days to consider the application. If tax officials have questions in connection with the application, they will contact the entrepreneur independently. Until the businessman has received a notice of deregistration of UTII, no further actions should be taken regarding other taxation systems.

Reducing the tax amount

The amount of the Single Tax can be reduced in the following cases:

• all mandatory contributions to the Pension Social and Health Insurance Funds have been paid not only for oneself, but also for the entire workforce;
• employees have sick leave for temporary disability.

You should also remember a number of special rules:

An expert's opinion on this issue will be very useful:

“If a business representative was unable or did not have time to properly prepare for the refusal of the preferential UTII system, he will still have the opportunity to reduce the amount of tax contributions for the final period. No one has the right to prevent a businessman from using this privilege. Moreover, if an entrepreneur is the only employee in his company, then by paying insurance premiums you can cover the full amount of UTII for the month.”

Yulia Bugenikhina, editor-in-chief and expert of the Varmedia group