Why is UTII form 3 submitted?
An application in Form UTII 3 is submitted if an organization ceases business activities in this special regime or switches to another regime (on its own initiative or involuntarily, due to violations).
The application is necessary for the tax authority to remove the company from the register of impostors.
However, the functions of the form are not limited to this. The organization also has the right to notify the tax authority about changes that have occurred in the types of activities used and the places where it carries out these types of activities. The UTII form 3 is also used for this .
Section 1 of the UTII declaration
After filling out sections 2, 3 and 4, section 1 is filled out. If there is only one OKTMO for which the tax is calculated, then everything is simple - the amount from line 050 of section 3 is transferred to line 020 of section 1. If there is no tax payable in line 050, in line 020 is marked with dashes.
If there are several OKTMOs, then the tax for each code is determined as the product of the indicator value on line 050 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.050 x (the sum of p. 110 of all sections 2 for this OKTMO/p.010).
This concludes filling out the declaration. When submitting the report, the individual entrepreneur is not required to attach any receipts for the purchase and setup of the cash register. However, the tax office has the right to request justification for the applied deduction as part of a desk audit.
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Letter of the Ministry of Finance No. 03-11-11/44500 dated June 28, 2018
Where and when should the UTII-3 form be submitted?
for filing an UTII 3 : the document must be submitted to the tax office within 5 days from the moment business activity is terminated or a transition to a different tax regime is made. If the activity is terminated as a result of violations, then the 5-day period is calculated from the last day of the month of the tax period in which the violations occurred.
The application must indicate the day on which the activity ceased; this date will be considered, in accordance with paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, the date of deregistration.
More information about the conditions for deregistration of UTII can be found in the material “Deregistration of UTII in 2014–2015: conditions and terms.”
Section 4 of the UTII declaration
This section provides information on cash register equipment for which tax deductions will be received.
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)
There is uncertainty with line 050 - the filling order does not say whether to indicate the entire amount by which the deduction will be received or only the amount by which the tax of the reporting quarter is reduced. Some entrepreneurs have already claimed the deduction earlier, in the 1st and 2nd quarters, and they may already have only “residues” from the uncollected deduction.
However, according to the logic of the declaration, it should indicate only those amounts that are involved in calculating the tax for the reporting period. So, in the example given, only 12,500 rubles will be deducted, because part of the deduction was received earlier. It is this amount that is indicated in line 050.
Please note that line 050 cannot contain more than 18,000 rubles, no matter how much the cash register costs.
Notes contained in the UTII-3 form
- You should indicate the checkpoint that was assigned by the tax authority where the organization registered as a UTII payer. In this case, this indicator has the value 780401001.
- Form UTII 3 should indicate the date on which the termination of activities occurred or the transition to another tax regime was made.
- If Form 3 UTII is submitted by a representative of the organization, then copies of a document should be attached to the application, on the basis of which you can verify the authority of the representative.
Title page of the UTII declaration
At the top of the title page, as well as all sections of the declaration, the TIN is indicated.
Individual entrepreneurs do not fill out the checkpoint field; a dash is placed in the field. When submitting the initial declaration, 0 is indicated in the “Adjustment number” field; if an updated declaration is submitted, then the adjustment number 1, 2, etc. is entered.
Tax periods are selected from Appendix 1 to the Procedure for filling out the declaration. The 3rd quarter corresponds to period 23.
In the field “at the place of registration” the codes from Appendix 3 of the Procedure are entered. For an individual entrepreneur, the choice of code depends on whether he is registered as a UTII payer at the place of business or at the individual’s place of residence. At the place of residence, individual entrepreneurs are registered for passenger and cargo transportation, delivery and distribution trade, as well as advertising on transport.
When filling out the “Taxpayer” field, indicate the last name, first name and patronymic (if any) of the entrepreneur.
The OKVED code is usually set to the one by which UTII activities are conducted. If there are several codes, you can select any of them.
Below are fields filled in only by organizations; entrepreneurs put dashes in them.
Since no documents are attached to the declaration, the corresponding field is also crossed out.
In the section “I confirm the accuracy and completeness of the information specified in this declaration,” the surname of the individual entrepreneur does not need to be indicated if he signs the declaration himself. If the declaration is signed by an authorized representative of the entrepreneur, then the full name of the representative (or the name of the representative organization) is indicated.
Please note that the authorized representative must have a notarized power of attorney.
What information does the appendix to the UTII-3 form contain?
UTII form , an organization has the right to notify the tax authority not only of the termination of all activities on UTII, but also of the termination of one of the types of activities with this special regime, as well as of a change of address for such activities. In this case, you will have to use the attachment to the UTII form 3 .
The appendix contains information about the types of activities that are carried out by the taxpayer within the framework of UTII, and the places where these activities are carried out. There is space on one sheet to notify of 3 types, but an unlimited number can be added if necessary.
Order dated June 26, 2018 No. ММВ-7-3/ [email protected]
In accordance with paragraph 4 of Article 31 and paragraph 7 of Article 80 of Part One of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3824; 2021, N 27 (Part 1), Art. 4176; 2021, N 9, Art. 1291), in order to implement the provisions of Chapter 26.3 “Taxation system in the form of a single tax on imputed income for certain types of activities” of part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2002 , N 30, Article 3021; 2018, N 18, Article 2575), as well as on the basis of subclause 5.9.36 of clause 5 of the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004 N 506 (Collection of Legislation of the Russian Federation , 2004, N 40, Art. 3961; 2021, N 40, Art. 5847), I order:
1. Approve:
- tax return form for a single tax on imputed income for certain types of activities in accordance with Appendix No. 1 to this order;
- format for submitting a tax return for a single tax on imputed income for certain types of activities in electronic form in accordance with Appendix No. 2 to this order;
- the procedure for filling out a tax return for a single tax on imputed income for certain types of activities in accordance with Appendix No. 3 to this order.
2. To recognize as invalid:
Order of the Federal Tax Service dated 07/04/2014 N ММВ-7-3/ [email protected] “On approval of the tax return form for the single tax on imputed income for certain types of activities, the procedure for filling it out, as well as the format for submitting the tax return for the single tax on imputed income imputed income for certain types of activities in electronic form" (registered by the Ministry of Justice of the Russian Federation on September 1, 2014, registration number 33922);
- order of the Federal Tax Service dated December 22, 2015 N ММВ-7-3/ [email protected] “On amendments to the annexes to the order of the Federal Tax Service dated 07/04/2014 N ММВ-7-3/ [email protected] ” (registered by the Ministry of Justice Russian Federation 01/27/2016, registration number 40825);
- order of the Federal Tax Service dated 10/19/2016 N ММВ-7-3/ [email protected] “On amendments to the annexes to the order of the Federal Tax Service dated 07/04/2014 N ММВ-7-3/ [email protected] ” (registered by the Ministry of Justice Russian Federation 06.12.2016, registration number 44598).
3. The heads (acting heads) of the departments of the Federal Tax Service for the constituent entities of the Russian Federation should bring this order to the attention of lower tax authorities and ensure its application.
4. Entrust control over the implementation of this order to the deputy head of the Federal Tax Service, who coordinates methodological support for the work of tax authorities on tax issues when applying special tax regimes.
Head of the Federal Tax Service M.V. Mishustin
UTII-3 - download and then submit
Despite the simplicity of filling out the UTII application form 3 , it has its own characteristics that should be taken into account when submitting it. For this reason, in practice, taxpayers first look for where there is a form available for completion and current in 2016 . Form 3 UTII, which can be downloaded for free on our website without forced registration, and only then fill it out and submit it to the tax authorities.
To learn about what other responsibilities a taxpayer has after being deregistered as a UTII payer, read the material “Deregistered as a UTII payer?
Don’t forget to submit your declaration.” You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Section 3 of the UTII declaration
After filling out sections 2 and 4, go to section 3. It indicates the data of all sections 2, no matter how many there are in the declaration and the data from section 4.
Line 010 indicates the sums of lines 110 of all sections 2.
Line 020 is filled out by individual entrepreneurs who make 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 in line 020 is enough to reduce the tax as much as possible, then line 030 does not need to be filled in, since it will still not be possible to reduce the tax on it.
Please note that if previously the Federal Tax Service allowed the inclusion in the declaration of contributions paid before the date of filing the declaration, now their position has changed.1
Line 040 indicates the amount of expenses for the purchase of cash registers, i.e.
the sum of all lines is 050 from section 4. At the same time, individual entrepreneurs with employees have no restrictions on tax reduction. Those. the tax can be reduced down to zero. The calculation algorithm for such individual entrepreneurs is as follows: first, we subtract contributions for employees from the accrued tax, then for the individual entrepreneur himself. Such a reduction occurs within 50% of the tax indicated in line 010. Then it is calculated how much of the deduction on the cash register will “fit” into the tax reduction. This is due to the fact that the balance of the deduction can be carried forward to the next quarter. But it will not be possible to transfer contributions to another quarter. 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.
What to do if you forgot to deregister UTII
This happens often.
For example, an individual entrepreneur switched to a patent, but did not know that he needed to submit an application in the UTII-4 form. The tax office sends a request and reports that the UTII declaration has not been submitted. The next step is that the tax office will seize the accounts, and the entrepreneur will be forced to pay double taxes: both for the patent, which is usually already paid for a year in advance, and for UTII: taxes that the individual entrepreneur forgot about. The amount can be quite large if you haven't paid taxes for one or two quarters.
In this situation, tax authorities act within the law. Patent and UTII are two independent taxation systems. They can be used in parallel.
UTII begins to be paid after submitting the application and ends when the individual entrepreneur submits an application for deregistration of UTII. The tax office determines the deadlines based on the dates indicated in these applications.
How to solve this problem?
The first option: pay taxes, penalties and fines, and then send an application for deregistration from the current date.
The second option: send an application, which will indicate the date of actual termination of activities under UTII.
In the second case, the individual entrepreneur will pay a fine for failing to submit an application within the established time frame. The fine will be 200 rubles under Article 126 of the Tax Code of the Russian Federation.
Most tax authorities do not do this, because the legislation clearly defines the deadlines for submitting an application. We recommend that you coordinate your actions with the tax authorities in such situations.
