At the end of June, UTII payers submit a declaration and pay tax. However, in 2021, due to the threat of the COVID-19 coronavirus pandemic, temporary restrictions were introduced for businesses, and along with them, new rules for submitting reports and paying taxes for the 2nd quarter. Let's look at the deadlines for submitting the UTII declaration, and also give an example of filling out the report.
How to fill out a UTII declaration for the 4th quarter of 2021
Section 2
The code for the type of business activity is selected from Appendix 5 to the Procedure for filling out the declaration.
Line 020 indicates the address of the place of business activity, and line 030 OKTMO corresponding to the address. Addresses are filled in in accordance with the address classifier, therefore the city of St. Petersburg is not written in the sample declaration, it is indicated with code 78, because itself a subject of the Russian Federation.
Line 040 indicates the basic profitability per unit of physical indicator per month for the corresponding type of business activity. You can find it in paragraph 3 of Article 346.29 of the Tax Code. For household services, the basic income is 7,500 rubles.
Line 050 indicates the deflator coefficient. In 2021 it is 1.915.
Line 060 indicates the coefficient K2; it can be found in the regulatory act that introduced the UTII tax in the territory of a particular city or district. Sometimes K2 consists of various subcoefficients, multiplying which results in a coefficient for calculating tax. Please note that K2 cannot be greater than one; if after multiplication the figure is greater, then K2 is equal to 1.
The value of the K2 coefficient is rounded to 3 decimal places. If the K2 coefficient is not set, it is equal to one.
In the example given, in the second month the indicator changed, so a new one is indicated - 3. It does not matter on what day of the month the indicator changed, the new one is still indicated.
Column 4 indicates the tax base for each calendar month of the tax period (the product of the indicator values by codes 040, 050, 060 and 070 (080, 090)).
Line 100 indicates the amount of lines 070-090 in column 4, and line 110 indicates the calculated tax (line 100 x 15%).
On what form and in what time frame should I submit the UTII declaration?
Reporting on UTII is submitted quarterly. Thus, in 2020, when submitting a UTII declaration in accordance with the Tax Code of the Russian Federation, the following deadlines are obtained:
| REPORTING PERIOD | DECLARATION DEADLINE |
| 1st quarter 2020 | July 20, 2021 (postponed) |
| 2nd quarter 2020 | July 20, 2020 |
| 3rd quarter 2020 | October 20, 2020 |
| 4th quarter 2020 | January 20, 2021 |
In connection with measures to combat coronavirus, the Government of the Russian Federation adopted Resolution No. 409 dated 04/02/2020. In accordance with it, the deadline for submitting tax returns and calculations, the filing period of which falls on March - May 2021, has been extended by 3 months. This means that the deadline for submitting the UTII declaration for the 1st quarter of 2020 has been shifted from April to July 2020 .
We use the same declaration form as for previous reporting periods. It was approved by Order of the Federal Tax Service of Russia dated June 26, 2018 No. ММВ-7-3/414 (hereinafter referred to as the Order).
Declaration forms for UTII for individual entrepreneurs and for organizations are the same .
The only differences may be in the order in which this form is completed. So, for individual entrepreneurs there is a line for indicating contributions for oneself. Organizations do not fill out this line.
Section 4
This section can have as many sheets as needed.
Let us remind you that a deduction can be obtained in the amount of 18,000 rubles per unit of cash register. If, for example, an individual entrepreneur purchased two copies of a cash register, costing 16,000 rubles. and 21,000 rubles, then he has the right to reduce the amount of tax by 16,000 rubles. and 18,000 rub. (in the amount of 34,000 rubles). The cost of purchasing a cash register can include not only the cost of equipment and a fiscal drive, but also the cost of the necessary software, related work and provision of services (for example, for setting up a cash register).
In 2021, those individual entrepreneurs who were required to start using cash register equipment no later than July 1, 2021 have the right to deduct. If the obligation occurred earlier (July 1, 2021), then it is no longer possible to claim a deduction this year.
Where to submit?
As a rule, individual entrepreneurs submit a UTII declaration to the tax office at the place of business activity.
A situation may arise when an individual entrepreneur who pays UTII tax when providing such services as: retail retail trade, provision of motor transport services (transporting passengers and cargo) or placing advertising on vehicles does not have a clearly defined place of business. Then the UTII declaration must be submitted to the Federal Tax Service at the place of residence (for individual entrepreneurs) or at the location of the organization (legal address).
Section 3
Line 010 indicates the sums of lines 110 of all sections 2. We have only one, so there is nothing to summarize.
Line 020 Individual entrepreneurs making payments to individuals. The line indicates the amount of insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund for employees paid in the current period. This line also indicates expenses for which the tax can be reduced (sick leave paid by the employer, voluntary personal insurance for employees.
Line 030 is filled out by individual entrepreneurs who paid pension and medical contributions for themselves in the reporting quarter. If the amount of contributions is more than half of the calculated tax in line 010, then only part of it is entered. Those. the one on which the tax will be reduced
Example: Our individual entrepreneur Buevoy paid contributions for himself in the amount of 9,060 rubles in the 3rd quarter. However, in line 030 it costs only 6,560 rubles, because the tax can be reduced by no more than 50%.
The amount of tax payable for the tax period is indicated in line 050.
Individual entrepreneurs making payments to individuals calculate it using the formula line 050 = line 010 – line 020 – line 030 – line 040. At the same time, the difference between the values of indicators of lines 010 and (020 + 030) cannot be less than 50% of line 010. In this case, line 050 cannot be less than zero.
Individual entrepreneurs who do not make payments to individuals calculate tax using the formula line 050 = line 010 – line 030 – line 040. In this case, line 050 cannot be less than zero.
In our example, there is no tax payable by the individual entrepreneur.
Section 1
If there are several OKTMOs, then the tax for each code is determined as the product of the indicator value on line 040 of Section 3 and the result of the ratio of the total sum of indicator values on lines 110 of all completed sheets of Section 2 and with the specified OKTMO code to the indicator value on line 010 of Section 3. Those. according to the formula p.020 = p.040 x (the sum of p. 110 of all sections 2 for this OKTMO/p.010).
The declaration is completed and can be taken to the tax office or sent by mail.
Remember that if the declaration is submitted by a representative of an individual entrepreneur, then a notarized power of attorney must be issued for him.
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The declaration must be completed in the following sequence:
section 2 → section 4 → section 3 → section 1 → title page
This procedure for filling out the declaration is explained by the fact that the data in section 2 is necessary to fill out section 3, and the data in sections 2-4 is necessary to fill out section 1 of the declaration. To fill out the title page, you need to know the total number of completed pages of the declaration, so the title page is filled out last.
- Title page
- Section 1. The amount of single tax on imputed income subject to payment to the budget
- Section 2. Calculation of the amount of single tax on imputed income for certain types of activities
- Section 3. Calculation of the amount of single tax on imputed income for the tax period
- Section 4. Calculation of the amount of expenses for the acquisition of cash register equipment, which reduces the amount of the single tax on imputed income for the tax period
Section 1. The amount of single tax on imputed income subject to payment to the budget
Section 1 is intended to reflect the amount of tax that must be paid to the budget.
This section is filled in automatically based on the information reflected in sections 2 and 3.
Attention! For reorganized organizations, the OKTMO code of the municipality in whose territory the organization was registered as a UTII taxpayer before the reorganization is indicated.
Line 020 automatically reflects the amount of tax payable to the budget for the tax period. If a UTII subject operates under one OKTMO code, then line 020 is equal to the indicator in line 050 of section 3. If the taxpayer operates on the territory of several municipalities, then line 020 is determined as follows:
page 020 = page 050 section 3 * (∑ (page 110 of all sections 2 for a given OKTMO code) / page 010 section 3)
Section 2. Calculation of the amount of single tax on imputed income for certain types of activities
Section 2 is filled out separately by taxpayers:
- for each type of business activity;
- for each municipality in which this activity is carried out (each OKTMO code).
Thus, the number of sections 2 should be equal to the number of types of activities and addresses at which the activities are carried out.
On line 010 from the classifier, the code of the type of business activity carried out by the taxpayer is selected, according to which this section is filled out.
On line 020 the full address of the place of implementation of the type of business activity indicated on line 010 is indicated.
Attention! OKTMO codes in section 2 of line 030 and in section 1 of line 010 must be the same.
On line 040, the value of the basic profitability per unit of physical indicator per month is automatically indicated for the type of business activity indicated on line 010 of section 2.
Line 050 automatically reflects the value of the deflator coefficient K1 established for the calendar year, which takes into account changes in consumer prices for goods (work, services) in the Russian Federation.
Column 2 of lines 070-090 indicates the values of the physical indicator in whole units for the corresponding type of business activity in each month of the quarter (for example: number of employees, area of the service hall, etc.)
Column 3 of lines 070-090 indicates the number of days of activity. This column is filled in only in cases where the declaration is submitted for a quarter in which the taxpayer either just registered as a UTII payer (not from the beginning of the month) or completed his activities without waiting for the end of the quarter.
Attention! Indicators for lines 070-090 in column 3 are not indicated if during the tax period the taxpayer was not registered (deregistered) as a UTII taxpayer with the tax authority.
Column 4 of lines 070-090 automatically indicates the tax base (the amount of imputed income) for each calendar month of the tax period. If during the tax period the taxpayer did not register (was not deregistered) as a UTII taxpayer, then the indicators in column 4 are calculated as follows:
pp. 070-090 gr. 4 = page 040 * page 050 * page 060 * page 070-090 gr. 2
If during the tax period an organization or individual entrepreneur was registered (deregistered) as a UTII taxpayer, then the tax base for each calendar month of the tax period is determined taking into account the number of calendar days of activity in the month of registration (deregistration). accounting) as a UTII taxpayer:
p. 070 gr.4 = p. 040 * p. 050 * p. 060 * p. 070 gr.2 * p. 070 gr.3/ count - in calendar days per month p. 080 gr.4 = p. 040 * p. 050 * p. 060 * p. 080 gr.2 * p. 080 gr.3/ count - in calendar days per month p. 090 gr.4 = p. 040 * p. 050 * p. 060 * p. 090 gr.2 * line 090 gr.3/ count - in calendar days per month
Line 100 reflects the automatically calculated amount of the tax base for 3 months of the tax period:
page 100 = (page 070 + page 080 + page 090) gr. 4
Line 105 indicates a tax rate of 15% or the rate established by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol.
Line 110 automatically indicates the amount of calculated UTII for the corresponding type of business activity, as the product of the tax base and tax rate:
page 110 = page 100 * page 105 / 100
How deadlines have changed due to coronavirus
Typically, UTII reporting is submitted quarterly by the 20th day of the month following the quarter. That is, the Declaration had to be submitted:
- For the 1st quarter to April 20, 2021;
- For the 2nd quarter to July 20, 2021;
- For the 3rd quarter to November 20, 2021;
- For the 4th quarter to January 20, 2021.
But now, after everyone’s non-working days have been extended until April 30, due to the epidemiological situation in the country, the deadline for submitting the Declaration will also shift.
So, for the first quarter according to UTII, you will have to report no earlier than May 6, since the May holidays will immediately follow the non-working April. Then you will have to pay imputed tax, because non-working days also shift the payment.
Now the Federal Tax Service plans to postpone the submission of all reports until June-July. But for now these are just dreams, there is no official data. Will wait.
As for the promised postponement of the deadline for transferring taxes by 6 months, for now only individual entrepreneurs employed in the following areas can count on this:
- Air transportation;
- Public catering;
- Sports, culture;
- Hotel business, etc. The full list is again on the tax website. Perhaps it will expand soon.
Section 3. Calculation of the amount of single tax on imputed income for the tax period
Section 3 is intended to calculate the total amount of tax payable and is completed based on the data in sections 2 and 4.
Line 010 automatically reflects the amount of UTII calculated for the tax period. The value of this indicator is determined as the sum of the indicator values on lines 110 of all completed sheets of section 2 of the declaration.
Line 020 indicates the amounts of insurance premiums paid in the tax period (quarter), contributions for insurance against accidents and occupational diseases and paid sick leave benefits, by which the calculated amount of UTII is reduced.
On line 030, entrepreneurs indicate the amount of insurance premiums for health insurance and compulsory health insurance paid for themselves in a fixed amount.
Line 040 reflects the costs of acquiring cash registers, which reduce the amount of UTII:
page 040 = ∑ page 050 section 4
page 050 = page 010 – (page 020 + page 030) – page 040, subject to page 010 – (page 020 + page 030) ≥ page 010 * 50/100
page 050 = page 010 – page 030 – page 040, subject to page 010 – page 030 ≥ 0
This might also be useful:
- Unified simplified tax return 2021
- Coefficients K1 and K2 UTII for 2021
- Changes in UTII for individual entrepreneurs in 2021
- Individual entrepreneur insurance premiums for employees in 2021
- Calculation of UTII for less than a month in 2021
- Deflator coefficient for 2021
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