UTII is a special tax system, in which the entrepreneur pays taxes on the basis of actual and imputed (potential) income. Imputed income is regulated by the state and set according to legislative acts of the Russian Federation, depending on particular type of activities. As the main factor determining this income, is the totality of these physical indicators of activity as the staff, the warehouse area, the floor area of halls, the number of vehicles.
What specific activities are subject to imputed tax, prescribed in the legislative acts of the city or district. The local government can control this issue at the city level determines the deadline for the payment of imputed income and the fact that any activity subject UTII, and what-not.
The Tax Declaration on imputed income, like any other Declaration, filled in at the end of the tax period.
The Rate of imputed income is calculated by local authorities, on the basis of areas and activities. Payment of tax on a potential income for individual entrepreneurs replaces the compulsory payment of personal income tax and tax on property owned by a natural person for legal entities – income tax, value added tax and the assets of the organization. However, the payment of imputed income, according to the Russian legislation in the sphere of taxes, does not exempt from payment of vehicle tax and land tax, and also from payment of state fees and excise taxes.
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The deadline UTII - twentieth of the first month of the next quarter (tax period). Form, which is filled in a tax Declaration on imputed income, approved January 23, 2012 by order of the FTS of the Russian Federation. The rate of this uniform state tax is equal to fifteen percent of the value of the potential income. Imputed income is calculated as the product of the tax rate on the tax base, i.e. the monetary value of imputed income.
The Deadline for the payment of imputed income to the budget system of the Russian Federation - not later than the twenty-fifth day of the first month of the upcoming quarter (tax period). Payment of tax is the taxpayer's place of registration with the local tax authority. For example, the deadline for the payment of imputed income for the first quarter of 2013 should not be later than the twenty-fifth of April 2013. The tax Declaration on the results of the first quarter of 2013 shall be submitted not later than the twentieth of April.
It is Important to note that the order and term of payment of imputed income, in accordance with the principles of taxation of the Russian Federation imply the mandatory quarterly payment of tax. In case of violation of the law and late payment of individual entrepreneurs (physical persons) and organizations (legal entities) penalties. For delays in payment and violation of the tax legislation, a penalty is charged which amounts to one three hundredth of the refinancing rate of the Central Bank of Russia. Timeliness of tax returns and tax payment terms UTII governed by the first paragraph of article 346.32 of the Tax code of the Russian.
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"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
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