Deadline for payment of UTII for 1 quarter. UTII: deadlines for delivery and payment


The Tax Code determines the relative deadlines for paying UTII and filing a declaration, and let us look at exactly when the tax needs to be paid in 2015

Regarding the deadlines for filing a return on imputation and the actual payment of the tax itself, there are quite clear frameworks outlined by the Tax Code of the Russian Federation, however, there are some nuances, let’s look at them.

Procedure and deadline for paying UTII tax

Section 346.32. The Tax Code of the Russian Federation specifically states that tax payment is made before the 25th day of the month following the reporting quarter; in practice, this means that the maximum possible transfer (payment) of imputation ends on the 25th day of the end of the quarter, it looks like this:

Deadline for paying UTII tax in 2015

Let me note that if the final payment deadline falls on a weekend, then the payment deadlines are postponed to the next working day, which is exactly what happened this year.

Deadlines for paying UTII in 2016

It is necessary to remember a number of significant nuances

  • First, they are applied specifically for payment, or rather late payment of tax, so do not give tax inspectors a chance to punish you.
  • Secondly, the tax amount can be reduced only by the amount of taxes, contributions paid (transferred) and, most importantly, accrued in the reporting quarter. More details.
  • Third, don’t forget in the 4th quarter. The first changes every year, and the second periodically by decision of the municipal authorities. Well more stable.

Deadline for filing a UTII declaration

The time limits for filing imputation reports are regulated by Article 346.32. The Tax Code of the Russian Federation, which defines such a date as the 20th day of the next month after the quarterly period (tax period).

Dates for filing imputation reports in 2015

The deadline for filing a UTII declaration is in 2016.

It must be remembered that late or non-submission of reports leads to penalties.

Calculation of UTII — its procedure must be thoroughly known to all taxpayers using this regime. From correctness calculation of UTII depends on the amount of tax paid. This article discusses, how to calculate UTII tax.

What are the rules for calculating the single tax on imputed income?

Procedure for calculating UTII set out in Art. 346.29-346.31 Tax Code of the Russian Federation.

Tax base for calculation of UTII in 2015-2016 years is imputed income in the same way as it was when calculation of UTII 2014.

The base and the tax on it are calculated quarterly. In this case, the base consists of 3 monthly values, and the tax is charged on the total amount of the base. The tax rate is 15%, but the cities of Moscow, St. Petersburg and Sevastopol from the 4th quarter of 2015 can set their rates within the range of 7.5-15%.

To calculate the base to which the tax rate is applied, the following indicators are needed:

  • the amount of monthly basic profitability for the type of activity carried out on UTII;
  • the value of the physical indicator for this type of activity;
  • the value of the deflator coefficient K1 in force in the corresponding year;
  • the value of the current reduction coefficient K2, which is established in the region of operation.

The amount of monthly basic yield is given in clause 3 of Art. 346.29 Tax Code of the Russian Federation.

In the process of conducting activities, the value of the physical indicator on which depends UTII calculation, may change. If it changes, the tax base is calculated based on the new indicator for the month in which the change occurred.

The value of the deflator coefficient K1, intended for UTII tax calculation, is established annually by order of the Ministry of Economic Development of the Russian Federation. For 2014 it was 1.672, and for 2015 and 2016 it had the same value, equal to 1.798. The K1 coefficient is constant throughout the entire year for which it is set.

The K2 coefficient, which takes into account the regional characteristics of conducting activities on UTII, is established by regional legislative acts. Moreover, in them, the K2 coefficient may not be a specific figure, but rather be formed by multiplying several coefficients, each of which takes into account a certain indicator that is important for carrying out activities in the region.

The value of the K2 coefficient ranges from 0.005 to 1.000, that is, for purposes calculation of UTII it is downward. In the vast majority of regions, the value of K2 did not change in 2015-2016 and has the same value or calculation algorithm as at the time of the decision to apply UTII in the region.

The K2 coefficient for a taxpayer may change during the year if the conditions or region of activity change.

For the months of the beginning and end of the imputation application, the calculation is made taking into account the number of days of actual work in this mode.

The formula by which UTII is calculated

According to the table given in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, the amount of basic profitability is determined. It is multiplied (corrected) by the current coefficients K1 and K2, and then multiplied by the actual value of the physical indicator of the corresponding type of activity in this month.

If the application of imputation began or ended in the billing month, the calculated amount of the base is divided by the number of calendar days in the month and multiplied by the actual number of days of application of the UTII regime.

How to calculate the amount of single tax for a quarter

Calculation of UTII carried out once a quarter based on the actual data of the base values ​​of the corresponding months of this quarter. The three monthly amounts of the UTII tax base calculated in the manner described above are added up and multiplied by the tax rate.

The calculated quarterly tax amount for transfer purposes can be reduced by the amount of payments paid in the accounting quarter to extra-budgetary funds and by some other expenses specified in clause 2 of Art. 346.32 Tax Code of the Russian Federation.

When calculating, tax base and tax amounts are rounded to whole rubles, with 50 kopecks rounded to the nearest ruble.

Example: how is imputation calculated based on the area of ​​the sales floor?

Let’s say an individual entrepreneur carries out retail trade in food products without alcoholic beverages through the trading floor of a stationary retail chain with an area of ​​20 square meters. m on the territory of the Volokolamsk district of the Moscow region, in a rural settlement remote from federal highways, with a population of 1,200 people. Activities started on April 12, 2016. Let's calculate UTII for the 2nd quarter of 2016.

Monthly basic profitability of retail trade through stationary retail chain facilities with trading floors, according to the table contained in clause 3 of Art. 346.29 of the Tax Code of the Russian Federation is 1,800 rubles. The value of K1 for 2014 is 1.672.

The value of K2 is determined in accordance with the decision of the Council of Deputies of the Volokolamsk Municipal District of the Moscow Region dated September 29, 2011 No. 43-282 “On the taxation system in the form of UTII for certain types of activities on the territory of the Volokolamsk Municipal District of the Moscow Region” as amended by the decision of the Council of Deputies of the Volokolamsk Municipal District of the Moscow Region dated 29 October 2015 No. 240-50.

According to Appendix 1 to this document, a coefficient of 0.350 is applied to the retail trade of food products without alcoholic beverages through the trading floor of a stationary retail chain in a rural settlement remote from federal highways.

Taking into account the adjustment factors, the monthly base yield in 2016 will be 1,800 × 1.798 × 0.350 = 1,133 rubles.

The tax base for a full month of work will be equal to 1,133 × 20 = 22,660 rubles.

Base value for April 2016 (incomplete month for calculation of UTII) is calculated using the formula: 22,660 / 30 × 19 = 14,351 rubles.

The total amount of the tax base for the quarter will be: 14,351 + 22,660 + 22,660 = 59,671 rubles.

The tax amount for the 2nd quarter of 2016 is determined as follows: 59,671 × 15% = 8,951 rubles.

If in the 2nd quarter of 2016 an individual entrepreneur did not make payments to the Pension Fund, then by July 25, 2016 he must pay 8,951 rubles to the budget.

Is it possible to calculate UTII online?

Conduct UTII calculation online is quite real. On the websites of the Federal Tax Service of many regions of the Russian Federation it is offered not only calculate UTII online to obtain reference data on possible payments, but also to fill out a UTII declaration and submit it to the tax authorities.

The deadline for paying UTII is fixed in the Tax Code of the Russian Federation. Let's consider the procedure and terms for paying UTII, the features of paying a single tax in non-standard situations and the position of the judiciary in such situations.

Distinctive features of the UTII system

The imputed income tax system is distinguished by the following:

  • The transition to paying UTII is possible for certain types of activities, the list of which is given in clause 2 of Art. 346.26 Tax Code of the Russian Federation;
  • it cannot be applied to activities that require payment of a trade tax;
  • its use is available only to taxpayers with a small number of employees (up to 100 people);
  • it is chosen voluntarily, can begin and cease to be used in any month of the year, and allows for the possibility of combining with other modes;
  • with it you need to register and deregister as a UTII payer;
  • payment of UTII by organizations involves replacing the payment of several taxes: profit tax (for legal entities) or personal income tax (for individual entrepreneurs), VAT and property tax (except for that calculated from the cadastral value);
  • payment of UTII does not exempt you from paying taxes other than those being replaced and submitting reports on them;
  • The procedure for calculating and paying UTII is subject to the uniform rules established by the Tax Code of the Russian Federation, requiring quarterly reporting and quarterly payment of tax.

Single tax payment deadline (2019)

Organizations and individual entrepreneurs using UTII are required to submit a declaration to the inspectorate at the end of the tax period (quarter) and pay the tax.

The deadline for filing a tax return is set by the Tax Code of the Russian Federation until the 20th day (inclusive) of the month following the reporting period. The deadline for paying UTII does not coincide with the deadline for filing the declaration, falling on a later date of the same month.

The deadlines for paying UTII are also specified in the Tax Code of the Russian Federation. In paragraph 1 of Art. 346.32 of the Tax Code of the Russian Federation it is noted that payment of UTII must be made before the 25th day (inclusive) of the month following the tax period. In this case, the rule applies to postponing the payment deadline and submitting the declaration to the next next working day in the case when the reporting date falls on a weekend or non-working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

What are the deadlines for submitting and paying UTII in 2019?

Reporting on it goes to:

  • 01/21/2019 - for the 4th quarter of 2018;
  • 04/22/2019 - for the 1st quarter of 2019;
  • 07/22/2019 - for the 2nd quarter of 2019;
  • 10.21.2019 - for the 3rd quarter of 2019.

Accordingly, the report for the 4th quarter of 2019 will be submitted by 01/20/2020.

The deadlines for paying UTII in 2019 are as follows:

  • 01/25/2019 - for the 4th quarter of 2018;
  • 04/25/2019 - for the 1st quarter of 2019;
  • 07/25/2019 - for the 2nd quarter of 2019;
  • 10.25.2019 - for the 3rd quarter of 2019.

And the deadline for paying UTII for 2019 (i.e. for its last quarter) will expire on January 27, 2020. Thus, payment of UTII in 2019 will be carried out on dates corresponding to the days established by the Tax Code of the Russian Federation, without their postponement due to coincidence with weekends, and for the last period of 2019 - taking into account the transfer, because 01/25/2020 falls on a Saturday.

Compliance with payment deadlines will allow you to avoid fines for late payment of UTII.

Procedure for paying UTII in case of suspension (termination) of activities

There are often situations when, for some reason, the activity of the imputed person in the tax period is suspended or terminated by the decision of the manager or individual entrepreneur. Is it worth paying UTII for such a period?

To be a payer of imputed tax, you must simultaneously comply with the following two conditions (clauses 1, 2 of Article 346.28 of the Tax Code of the Russian Federation):

  • carry out activities that fall under UTII in accordance with the norms of the Tax Code of the Russian Federation and local legislation;
  • be registered with the tax authority as a payer of imputed tax.

When an activity is suspended (terminated), the first mandatory condition is actually violated. The taxpayer then ceases to receive income. This situation can be misleading about the need to pay tax. However, it must be paid, since it is possible to terminate activities on UTII only in a certain order, and until the end of this procedure, the UTII payer remains imputed. After all, the tax for him is calculated not on real, but on imputed, i.e., potentially possible income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation).

The procedure for terminating activities on the imputation is not limited to the cessation of receiving income from it. It is also necessary to submit an application to the tax office for deregistration as a UTII payer. And only after deregistration can you stop paying a single tax (Article 346.28 of the Tax Code of the Russian Federation).

Read more about the procedure for deregistering UTII in the material “What is the procedure for deregistering a UTII payer who has ceased activity” .

Payment of UTII: judicial practice

It is with the suspension or termination of the imputed activity that controversial situations considered by the judicial authorities are most often associated.

The Supreme Arbitration Court of the Russian Federation noted that temporary suspension of activities is not a basis for exempting a legal entity (IP) from fulfilling the obligations assigned to it as a payer of UTII and from paying imputed tax (clause 7 of the information letter of the Presidium of the SAC of the Russian Federation dated 03/05/2013 No. 157). This position applies to cases when activities on UTII are suspended (except for cases of termination of activities due to loss of physical indicators).

Thus, organizations and individual entrepreneurs lose the obligation to file a declaration and pay UTII only after deregistration with the tax authorities as taxpayers. In other cases, the obligation to pay remains.

Read about the tax consequences in case of suspension of “imputed” activities in the article “Is it legal to demand payment of UTII if no activity was carried out?” .

Results

The deadline for paying UTII in 2019 is set on the 25th day of the month following the reporting quarter. Failure to comply with tax remittance deadlines threatens the taxpayer with penalties.

“Imputement” is a tax regime that is chosen on a voluntary basis by legal entities and individual entrepreneurs. They can switch to it if their area of ​​work falls into the list of activities established by law that is relevant for a particular municipal entity. All that is required of the entrepreneur is to make timely budget payments and provide reporting. That is why the relevant question is what is the deadline for paying UTII for the 3rd quarter of 2016 and how to calculate the amount of the mandatory payment.

The amount of tax is an amount that does not depend on the actual income of an entrepreneur or LLC. In order to simplify tax control, the state establishes the following assumption: the greater the number of units of physical indicator (FI) a commercial structure has, the more income it can receive. It does not matter whether an individual entrepreneur or a legal entity conducts business: the amount of the mandatory payment remains unchanged.

A physical indicator is the number of square meters of retail space, the number of employees hired or cars used in business activities. The parameter accepted for accounting is determined by law for each type of business to which the imputation applies.

According to current regulations, UTII payers are required to keep records of financial transactions. How to do this in practice is up to the commercial structure itself to decide. Often, for these purposes, an ordinary school notebook is used, which indicates the number of employees of an LLC or individual entrepreneur or, for example, the number of cars. The UTII tax period is a quarter, and therefore the FP value should be entered once every three months.

Tax calculation procedure

To calculate the amount to be transferred to the budget, the formula is used:

Tax = FP*BD*K1*K2*Rate.

  • BD - basic profitability - the amount of revenue that, according to the authorities, one unit of a physical indicator can bring. This parameter can be clarified in the Tax Code of the Russian Federation.
  • K1 is a deflator set annually by the Ministry of Economic Development based on the rate of price growth.
  • K2 – coefficient determined by municipal authorities. It should be clarified with the Federal Tax Service at the place of activity of the individual entrepreneur or LLC.
  • Rate – a value from 7.5% to 15%, set by local authorities.

The amount calculated once remains true throughout the year because the formula factors remain unchanged.

UTII: deadlines for submission and payment 2017

According to the provisions of the current legislation, quarterly accounting is kept according to the “imputation”. This means that individual entrepreneurs and LLCs that have switched to a simplified regime are required to provide reports and transfer money to the state treasury once every three months.

Tax payments must be made no later than the 25th day of the month following the reporting period. For 2016 the deadlines are as follows:

If the specified dates are holidays or weekends, then the tax payment must be made on the first working day that follows them. Failure to comply with the deadline for paying UTII threatens a commercial structure with monetary sanctions: for each day of delay, they are charged a penalty amounting to 1/300 of the refinancing rate. The violator is also subject to a fine.

An LLC or individual entrepreneur is required to transfer tax to the budget of the Federal Tax Service to which they are assigned. A special receipt is used for payment. It indicates the amount calculated using the formula for UTII.

Deadline for filing a UTII declaration

Reporting on “imputation” is submitted to the authorized bodies every quarter. This must be done before the 20th day of the month following the reporting period.

The exact dates for 2016 are shown in the table:

The main document that “substitutes” are required to fill out is the UTII declaration. Its form can be downloaded from any legal information system. It includes four sheets: a title page and three sections. You need to fill them all out.

The title book contains general information about the commercial structure and its activities: TIN, KPPP, name of the LLC or individual entrepreneur, OKVED codes, code of the Federal Tax Service to which the document is submitted. You should enter all the data and put dashes in the empty cells.

The second and third sections of the document reflect the presence of physical indicator units and employees. They specify the coefficients necessary for calculating tax and characteristic of a particular area of ​​activity. In the first section, the received amount of the budget payment is entered.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Let's talk about the deadline for paying UTII for the 1st quarter of 2016, and according to what rules the imputed person needs to fill out a payment order. At the end of the article you will find a sample of a completed payment order.

What is the deadline for paying UTII for the 1st quarter of 2016

The reporting period for UTII is quarter, six months and nine months. After the reporting period ends, the company has 25 days to transfer a single tax to the budget. This rule follows from Article 346.19 and paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

If the deadline turns out to be a weekend or non-working holiday, it will be moved to the next working day. The basis is clause 7 of Article 6.1 of the Tax Code of the Russian Federation.

However, April 25, 2016 fell on a working Monday. This will be the deadline for paying UTII for the 1st quarter of 2016.

If you miss the payment deadline, UTII for the 1st quarter of 2016 will have to be paid along with penalties (Article 75 of the Tax Code of the Russian Federation).

Payment of UTII for the 1st quarter of 2016: details

The general rules by which payment orders are filled out are in Appendix 1 to the regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P. The same provision contains a list and description of the payment order details. Features of tax payments are in Appendix 2 of Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

Let's look at how fields 104-109 are filled out when paying UTII for the 1st quarter of 2016:

  • field 104 (KBK) - 18210502010021000110;
  • field 105 - OKTMO;
  • field 106 (Basis of payment) - TP;
  • field 107 (Tax payment period) - KV.01.2016;
  • field 108 (Document number on the basis of which the payment is transferred) - 0;
  • field 109 - date of signing of the declaration.

Please note: field 110 does not need to be filled in from March 28.

Payment order for payment of UTII for the 1st quarter of 2016 (sample)

See below for what the holder’s payment order for the 1st quarter of 2016 should look like.