Tax period for UTII payer for the 3rd quarter of 2021

The UTII declaration for the 3rd quarter of 2021 has been changed, the new template recommended by tax authorities is given in the Federal Tax Service letter dated July 25, 2018 No. SD-4-3/ [email protected] , and later approved by Order of the Federal Tax Service of Russia dated June 26, 2018 No. MMV-7- 3/ [email protected] (registered with the Ministry of Justice on September 24). The adjustments were necessary so that taxpayers had the opportunity to reflect in their reporting the use of deductions on cash registers: with the transition to online cash registers, entrepreneurs using UTII and the patent taxation system are allowed to reduce the tax by the amount of the cost of purchased cash register equipment. The maximum benefit amount is 18,000 rubles. for each unit of CCP.

New form of UTII declaration for the 3rd quarter of 2018

Currently (September 2021) there is a “transitional” situation regarding reporting on UTII. The Federal Tax Service of the Russian Federation has developed a new declaration form, but the corresponding order dated June 26, 2018 No. ММВ-7-3/ [email protected] has not yet been registered with the Ministry of Justice.

Therefore, tax authorities, in a letter dated July 25, 2018 No. SD-4-3/ [email protected] , recommend using the new form, but at the same time reserve the right for taxpayers to submit reports for the 3rd quarter “in the old way,” i.e. according to the form approved by order of the Federal Tax Service of the Russian Federation dated July 4, 2014 No. ММВ-7-3/ [email protected]

The purpose of changing the declaration form is to reflect in it the so-called. “cash” deduction for UTII. New edition of Art. 346.32 of the Tax Code of the Russian Federation (clause 2.2) makes it possible for impostors to reduce the tax by the amount of costs associated with the acquisition of a cash register.

The main changes made to the report are as follows:

1. An additional line 040 has been added to section 3, which reflects the amount of deduction in the form of expenses for the purchase of cash registers
2. A new section 4 has been included, which deciphers “cash” expenses.

Therefore, the new form must be used by those payers who want to declare a “CCP deduction”.

But it is also advisable for all other “imputed” persons to submit their UTII declaration for the 3rd quarter of 2021 “in a new way.” After all, the form will most likely be approved by the Ministry of Justice without changes and will still have to be used in the future.

Next, we will consider the procedure for filling out the new form and its differences from the old one.

The Federal Tax Service allows the taxpayer to choose a form for the report and instructs lower tax authorities to correctly select the template for a particular declaration during the reporting campaign. Therefore, if you wish, you can submit it as reporting on UTII for 9 months of 2021.

What is the difference between UTII and other tax regimes?

UTII is a special tax regime. Its main difference from other tax regimes is that the tax is calculated not on the basis of the actual income of an entrepreneur or company, but taking into account potential income.

This method of taxation is attractive, of course, not only for the Federal Tax Service, but also for entrepreneurs.

Because you can earn a lot, but pay a fixed amount to the treasury, and in most cases less than if standard taxes were paid.

Deadline for submitting the UTII declaration for the 3rd quarter of 2021

The UTII declaration for 9 months of 2021, as a general rule, must be submitted no later than the 20th day of the month following the tax period (quarter). That is, no later than October 20. This is stated in paragraph 3 of Article 346.32 of the Tax Code.

However, October 20, 2018 is a day off, so the UTII declaration for the 3rd quarter of 2021 must be submitted no later than October 22, 2018.

In this article we will look at filling out the sheets of the new UTII declaration form. The sequence of sections will be in the order in which it should be done in practice.

Title page

This “title” section contains general information about the taxpayer. Its form and rules for filling out have not changed compared to the “old” declaration.

• TIN and KPP codes are indicated in accordance with the tax registration certificate. Because The TIN of an individual contains 2 characters more than that of a legal entity, then for enterprises, dashes are entered in the corresponding field in two cells on the right.
• The correction number has the format 0–, 1–, etc. It shows the “version” of the report – original or modified.
• The tax period is coded in accordance with Appendix No. 1 to the Procedure for filling out, attached to the letter dated July 25, 2018 No. SD-4-3 / [email protected] (hereinafter referred to as the Procedure). For the third quarter - code 23.
• Reporting year – 2021.
• Tax office code in accordance with the certificate.
• Code of the place of submission of the report from Appendix 3 to the Procedure (at the location/residence, activity, etc.).
• Full name of the organization or full name of the entrepreneur.
• The reorganization code and TIN/KPP of the reorganized organization are filled in if the report is submitted by the legal successor.

Notification of the tax inspectorate about the beginning of the application of UTII

In order to start applying UTII, you must write an application to notify the tax authorities about the start of applying UTII.

The application is submitted in a strictly established form, for individual entrepreneurs it is UTII-2, for organizations - UTII-1.

The application must be submitted to the tax office at the place of registration of individual entrepreneurs and LLCs or at the place of business.

The start date for using UTII will be the date indicated in the taxpayer’s application.

The main condition is that the taxpayer has time to register for UTII within 5 days after the start of such activity.

Section 2 of the UTII report for the 3rd quarter of 2018

This section of the declaration contains the calculation of UTII for certain types of activities. For each type that falls under the “imputation”, you need to fill out a separate sheet. Activities of the same type in different territories are also taken into account separately (in accordance with the OKTMO code). Section 2 also “transitioned” without changes to the new declaration form.

• Line 010 indicates the code of the type of entrepreneurial activity from Appendix 5 to the Procedure.
• Line 020 contains the address of the activity.
• Line 030 indicates the OKTMO code for this address.
• Line 040 shows the basic profitability by type of activity.

• Line 050 indicates the deflator coefficient K1. Its value for 2021 is 1.868 (order of the Ministry of Economic Development dated October 30, 2017 No. 579).
• Line 060 contains the adjustment factor K2, which takes into account the specifics of conducting business. Its value is approved by local authorities.
• Lines 070-090 determine the tax base by month for July-September 2021.

– column 2 contains the value of the physical indicator for each month;

– in column 4, the monthly tax base is calculated as the product of the basic profitability and adjustment factors (lines 040, 050, 060) by the physical indicator of the month;

– if during any month of the tax period a businessman was registered or deregistered as a UTII payer, then column 3 indicates the actual number of days of business in that month; The UTII base in this case is recalculated based on the specified quantity.

• Line 100 reflects the total tax base for the 3rd quarter, i.e. sum of lines 070 – 090.
• Line 105 contains the tax rate as a percentage.

• Line 110 reflects the amount of UTII for this type of activity, which is determined as the product of the tax base and the rate.

Briefly about the single tax on imputed income

This type of taxation, such as a single tax on imputed income, is not new. But constantly arising questions in the application of Chapter 26.3 of the Tax Code of the Russian Federation, by which it is established, indicate the existence of controversial issues.

Let us recall that such a taxation system is introduced by orders of municipal representative bodies: individual districts, regions and cities of federal significance (Moscow, St. Petersburg, Sevastopol). Local authorities also establish the types of activities that are subject to the taxation system: for example, in one place (city, district) commercial enterprises are allowed to use it, but in another it is prohibited. But this system applies to enterprises that repair vehicles. The conditions for the use of imputation are reflected in local regulations.

This tax regime is combined with others: OSNO, simplified tax system, unified agricultural tax.

Next, we will consider what tax period to set in the UTII declaration in 2021 for those who pay imputed tax, and what payment deadline is determined for “imputed” ones.

Section 4 of the UTII declaration for the 3rd quarter of 2018

This section is completely new and was introduced in order to calculate the amount of the “cash” deduction. It consists of several blocks of lines 010-050, each of which corresponds to one purchased cash register.

1. Line 010 indicates the cash register model.
2. Line 020 contains the serial number of the device.
3. Lines 030 and 040 indicate the registration number and date of registration of the cash register with the Federal Tax Service.
4. Line 050 contains the amount of acquisition costs. The value in it should not exceed 18,000 rubles. (Clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation).

Section 3 of the UTII form for the 3rd quarter. 2018

This part of the declaration allows you to calculate the tax amount as a whole. In the new report form, line 040 has been added, which takes into account the “cash” deduction.

1. Line 005 reflects the taxpayer’s characteristics in terms of payments to individuals. If he makes such payments, then sign 1 is indicated, if not (this is only possible for individual entrepreneurs) – sign 2.
2. Line 010 indicates the total tax amount. To do this, you need to add up the indicators for all types of activities and OKTMO codes, i.e. along lines 110 of all sections 2.
3. Line 020 reflects the tax deduction in the amount of insurance premiums and other expenses paid for employees (clause 2 of Article 346.32 of the Tax Code of the Russian Federation). At the same time, workers must be employed in areas of activity subject to UTII.
4. Line 030 indicates the deduction for individual entrepreneurs in the amount of fixed payments for pension and health insurance “for oneself” (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).
5. Line 040 is a new indicator that appeared in the changed report. It contains the amount of deduction for expenses for the purchase of cash registers and is the sum of lines 050 of section 4.
6. Line 050 contains the total amount of tax payable taking into account all deductions. It is calculated as the difference between the values ​​of line 010 and lines 020, 030, 040. If the taxpayer makes payments to individuals (signature 1), then the deduction applied from the indicators of lines 020 and 030 should be no more than 50% of the “original” tax amount in line 010. If the taxpayer is an individual entrepreneur without employees (sign 2), then the deduction for contributions “for oneself” is applied in full. But in any case, the indicator in line 050, taking into account all deductions, cannot be negative.

Section 1 and example of tax calculation for the 3rd quarter

Completing this section completes the declaration. It contains information about the amounts of tax payable to the budget and consists of several blocks of lines 010 and 020. Each block corresponds to the OKTMO code.

Line 010 indicates this code.

Line 020 – tax amount. If the declaration contains information on several OKTMO codes, then the amount for line 020 is determined as the share corresponding to a specific code. To do this, the total amount of tax payable (line 050 of section 3) is multiplied by the quotient of dividing the amount of accrued tax for a specific code (the sum of lines 110 of section 2 by code) by the total amount of accrued tax (line 010 of section 3). If a businessman operates within one municipality, then the indicator of line 050 of section 3 is simply transferred to this line without any adjustments.

Fines for UTII declaration

As we said above, the deadline for submitting the UTII declaration is the 20th day of the first month of the next tax period (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). Because October 20, 2018 is a day off, then the UTII declaration for the 3rd quarter of 2021 must be submitted no later than October 22, 2018.

UTII for the 3rd quarter of 2021 must be transferred to the budget no later than October 25, 2018. Here is a sample of filling out a payment slip for paying UTII for the 3rd quarter. 2021.

Penalties for violation of deadlines for filing a declaration are provided for in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation and depend on whether the tax was actually paid. If payment has not been made, the fine will be 5% of the tax amount according to the declaration for each full and partial month of delay, but not more than 30% of the amount. If the taxpayer has settled with the budget, then the fine is applied in the minimum amount - 1000 rubles.

Tax authorities can also block the accounts of a taxpayer who has not submitted a return on time if the delay is more than 10 days (Clause 3 of Article 76 of the Tax Code of the Russian Federation).

In addition, responsible officials may be additionally punished with a fine of 300 to 500 rubles. according to Art. 15.5 Code of Administrative Offences.

Types of tax periods

According to paragraph 1 of Article 55 of the Tax Code of the Russian Federation, the tax period is a period of time at the end of which the final tax base is determined and the final amount of tax is calculated, which must be transferred to the budget. The specific tax period for each tax is established in Part 2 of the Tax Code (in the chapter devoted to the relevant tax). This period varies from a month to a year.

The period of time at the end of which you need to calculate the total amount of the trading fee is called the taxation period, and the insurance premiums are called the settlement period.

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