Payers of the Unified Tax on Imputed Income must not only pay the tax on time, but also submit a tax return on it. From the article you will learn in what time frame taxpayers need to pay UTII and submit a declaration for it in 2019.

When UTII is not payable in 2019

Let's consider situations where individual entrepreneurs or organizations may not pay UTII. The single tax on imputed tax does not need to be paid in the following situations:

1. Physical indicator for UTII calculations was lost.

2. Activities on the “imputed income” were terminated by the taxpayer (he was deregistered as a payer of the Unified Tax on Imputed Income).

3. If the amount of fixed insurance premiums paid by an individual entrepreneur exceeds or is equal to the amount of tax on imputed income in the same tax period. This point can only be implemented for individual entrepreneurs who do not use hired labor.

However, even if the activity was not actually carried out, pay single tax it will still have to be done if the taxpayer is registered.

Deadlines for paying UTII in 2019

Tax period For the Unified tax on imputed income, a quarter is recognized. In accordance with the current standards Russian legislation(clause 1 of Article 346.32 of the Tax Code of the Russian Federation), UTII must be paid to the state budget no later than the 25th day of the month that follows the previous tax period, that is, quarter.

It is worth considering that if the date of payment of the single tax falls on a non-working day, then payment should be made no later than the first working day (after a holiday or weekend). This is stated in the Tax Code of the Russian Federation (clause 7 of Article 6.1).

We invite you to familiarize yourself with the deadlines for paying UTII in 2019 in the form of a table.

Table. Deadlines for payment of the Unified tax on imputed income in 2019 Filling out a payment order for the payment of UTII

When filling out a payment order, please pay attention to the following:

• field “104” - indicate the KBK and check its correctness;
• field “105” - indicate OKTMO (this code corresponds to the type of “imputed” activity);
• field “110” - type of payment - do not fill in this column (this information is contained in the KBK).

The following BCCs have been established for 2019:

• Single tax on imputed income 182 1 05 02010 02 1000 110
• Penalty for UTII 182 1 05 02010 02 2100 110
• Fine on UTII 182 1 05 02010 02 3000 110

The payment order form for payment of UTII, current in 2019, can be found here:

UTII in 2019 must be paid according to the details of the Federal Tax Service, which has jurisdiction over the territory where the “imputation” activities are carried out.

Responsibility for non-payment of UTII in 2019

For non-payment of UTII, taxpayers are subject to the following liability:

Basis (Tax Code of the Russian Federation)	Type of responsibility
article 45 paragraph 2	collection of arrears under the single tax on imputed income
Article 75 paragraph 1 and 3	behind late payment tax, penalties are charged (for each day of late payment)
article 57 paragraph 2
Article 122 paragraph 1	for non-payment of tax there is a fine of 20% of the UTII that was not paid (if the taxpayer did not pay unintentionally)
Article 122 paragraph 3	for non-payment of tax there is a fine of 40% of the UTII that was not paid (if the taxpayer did not pay intentionally)

Deadlines for filing a UTII declaration in 2019

In 2019, a tax return for UTII must be submitted to the Federal Tax Service:

• at the location of the organization or individual entrepreneur (if the specific place of implementation entrepreneurial activity difficult to determine, as is the case with taxi services);
• at the place where the “imputed” activity is carried out.

Please note that there cannot be a zero declaration for UTII. This is due to the fact that even in the absence of actual activity, tax must be paid based on physical indicators, such as premises area, number of employees, etc.

Based on paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation, it is necessary to submit a UTII declaration based on the results of the quarter, no later than the 20th day of the month that follows the reporting quarter.

The form on which you need to submit your UTII declaration in 2019 can be found here.

UTII - 3rd quarter - must be calculated before the date specified in the Tax Code of the Russian Federation. We will tell you how to calculate tax if the tax period has not been fully worked out; whether it is necessary to submit a declaration if no activity was carried out, in what time frame and in what form to submit the declaration and when to pay the budget for this tax, and we will also show an example of filling out an updated UTII declaration. Download the form UTII declarations you can use the form recommended by the Federal Tax Service in this material.

You started UTII activities in the 3rd quarter: what does a beginner need to know?

The abbreviation UTII literally stands for unified tax on imputed income.

The concept of “single tax” means that instead of a set of taxes generally accepted for the main taxation system (OSNO) (on profit, property, etc.), only one is paid - UTII. At the same time, other taxes (transport, land, water) must be paid if the impostor has objects of taxation (cars, land etc.).

The term “imputed income” is detailed in Art. 346.27 of the Tax Code of the Russian Federation and means potential income:

• calculated taking into account the conditions directly affecting it;
• used in calculating UTII.

The same article provides details of such an important concept for UTII as basic yield. This is the imputed person’s conditional income for 1 month:

• expressed in rubles per unit of physical indicator (1 sq. m, 1 employee, etc.);
• characterizing a specific type of activity in various comparable conditions;

• adjusted using the deflator coefficient (K1) and coefficient K2, which takes into account the totality of the features of doing business;

• used for calculating UTII.

The value of the K2 coefficient is set at the regional level and can range from 0.005 to 1 inclusive (clause 7 of Article 346.29 of the Tax Code of the Russian Federation). If the coefficient is not set, then it is taken equal to 1.

About the procedure, conditions and nuances application of UTII read .

Results of the 3rd quarter in the declaration: when to submit and in what form?

The deadline for submitting the UTII declaration for the 3rd quarter is regulated by clause 3 of Art. 346.32 of the Tax Code of the Russian Federation - the code allocates 20 calendar days:

• to calculate the amount of imputed tax;

• registration of UTII declaration;

Submission of UTII declarations for the 3rd quarter of 2018 can be carried out in two forms: valid from the 1st quarter of 2017 (you can download the declaration form atlink ) and recommended by the Federal Tax Service of the Russian Federation for use starting from the 3rd quarter of 2018 ( new form the declaration can be downloaded from the link). The updated form has already been approved by order of the Federal Tax Service dated June 26, 2018 No. ММВ-7-3/414@, but the order has not yet entered into force. See details.

• it to the tax authorities.

An example of filling out a UTII declaration for new form for the 3rd quarter

For example, individual entrepreneur Petr Sergeevich Vasiliev (TIN 507211111111) provides road transport services for the transportation of goods in Lukhovitsy, Moscow region. For this type of activity, UTII is applied. Tax registration as UTII payer produced at the place of residence: 140531, Moscow region, Lukhovitsky district, Lukhovitsy, st. Gagarina, 55, apt. 12.

He has one employee, for whom he was paid in the 3rd quarter insurance premiums in the amount of 18,200 rubles.

Physical indicator (quantity Vehicle) - 2 cars - unchanged throughout the 3rd quarter.

We will tell you what to take into account in the UTII declaration based on the results of the 3rd quarter in the next section.

Should I file a UTII declaration based on the results of the 3rd quarter if the imputed activity was not carried out at that time?

In this case, tax authorities and officials of the Ministry of Finance are unanimous in their opinion - the inactive imputator is obliged to:

• submit a UTII declaration with a non-zero tax - with indicators identical to the last non-zero declaration (letter of the Ministry of Finance dated 04/29/2015 No. 03-11-11/24875);
• or deregister with the tax authority as a UTII payer (clause 3 of Article 346.28 of the Tax Code of the Russian Federation).

That is, if, for example, in the 3rd quarter, the company (or individual entrepreneur) temporarily suspended UTII activities (and in the declaration for the 2nd quarter the indicators were non-zero), and an application for deregistration was not submitted to the tax authority:

• in October (before the 20th day) it is necessary to submit a non-zero UTII declaration - the data for calculating the tax must coincide with the UTII declaration figures for the 2nd quarter;
• Also, at the end of the 3rd quarter, UTII must be paid - the amount of tax will be similar to that listed for the previous quarter.

IN in this case for declaring UTII in the 3rd quarter. Simply filing a zero declaration will not work - officials of the Ministry of Finance insist that the concept of “zero declaration” in relation to UTII does not exist in the Tax Code of the Russian Federation. The Supreme Arbitration Court of the Russian Federation also insists that failure to carry out business activities during the tax period is not grounds for releasing the UTII payer from the obligation to submit a tax return and pay this tax (clause 7 newsletter Presidium of the Supreme Arbitration Court of the Russian Federation dated 03/05/2013 No. 157).

Tax officials are less categorical. In their opinion, there is one reason in the presence of which filing a zero UTII return is permissible (information from the Federal Tax Service “On explaining the tax consequences of the UTII payer’s suspension of business activities”): UTII is equal to zero if the use or ownership of property necessary for UTII activities is terminated (there is no physical indicator).

What is the deadline to submit a UTII declaration if you worked for 1 month in the 3rd quarter?

If you, as a UTII payer, worked for only 1 month in the 3rd quarter, for example July (from the 1st to the 31st), and were deregistered in the manner prescribed by the code, are there any special rules for filing a UTII declaration in this case in tax legislation not provided.

You will have a lot of time to submit UTII reports - from August 1 to October 20. That is, the generally established procedure is applied - based on the results of the 3rd quarter, the UTII declaration is submitted no later than October 20.

However, remember that:

• To deregister, you need to submit an application to the tax authorities - the code allocates 5 days for this procedure from the date of termination of UTII activity;

See sample application .

• at the end of the 3rd quarter, calculate UTII not for the entire quarter, but only for the actually worked period from July 1 to July 31 (the date of deregistration) - this date will be considered the date of termination of UTII activity indicated in the application (clause 3 of Article 346.28 of the Tax Code of the Russian Federation ).

Who does not need to report on UTII in the 3rd quarter?

If companies or individual entrepreneurs carried out activities falling under the UTII regime in the 3rd quarter, this does not mean that they automatically become payers of this tax at the end of the quarter.

It must be taken into account that UTII is not available to some business entities. Taxpayers cannot apply this regime if:

• the average number is more than 100 people. and/or the share of other legal entities in the authorized capital exceeds 25%;
• UTII does not apply in the territory of their work;
• they are healthcare, educational or social welfare organizations (in terms of catering services) or provide rental services for gas stations and gas filling stations (gas filling stations);
• they belong to the category of the largest (the criteria for such entities are specified in the order of the Ministry of Taxes of April 16, 2004 No. SAE-3-30/290@ as amended by the order of the Federal Tax Service of December 25, 2017 No. MMV-7-7/1083@);
• types of activities falling under UTII are carried out within the framework of agreements on joint activities or trust management property;
• they implement trading activities, falling under UTII, on the territory municipality(federal cities) where the trade tax is established;
• they are taxpayers of the Unified Agricultural Tax and sell the agricultural products they produce within the framework of activities subject to UTII. retail trade and catering;
• they are institutions that have the status of a state or municipal governing body (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 22, 2010 No. 561/10).

Thus, these categories of taxpayers do not file a UTII return at the end of the 3rd quarter and do not pay tax. At the end of the reporting period, they have obligations for other taxes (VAT, income tax, etc.).

Results

The deadline for submitting UTII for the 3rd quarter is no later than October 20. The same period will apply for reporting if during the quarter the taxpayer conducted UTII activities for only a few days.

If the imputed activity was not carried out at all in reporting quarter and the application for deregistration was not submitted to the tax authorities, you will still have to file a declaration and pay the tax within the same time frame. According to Finance Ministry officials, the amount of tax payable will be identical to the tax reflected in the declaration for the previous quarter.

Taxpayers submit UTII declarations four times a year at the end of the quarter. In the article we will talk about the deadlines for submitting the declaration, changes for 2019, tax calculation and filling out the declaration, fines and zeros.

• it is submitted to the tax office directly by the head of the company, or his officially authorized representative, or an individual entrepreneur;
• by mail by registered mail(standardly for such documents there should be a notification and an inventory of the attachments);
• V in electronic format via the Internet: using the Federal Tax Service or an EDF operator.

Dates and place of submission of the UTII declaration

The UTII must be submitted by the 20th of the month following last month reporting quarter.

Report for the 1st quarter of 2019 - until April 22, 2019 (the 20th falls on a Saturday, so the deadline has shifted to Monday the 22nd).

Tax on imputed income must be paid by the 25th day of the month following the reporting quarter.

The UTII declaration is submitted to the tax office at the place of registration of the business or at the actual location. For example, for private cargo carriers, the workplace is constantly moving.

Prepare and submit UTII via the Internet in the online service Kontur.Accounting. The declaration is generated automatically based on your records and is checked before sending. Get rid of routine, submit reports and benefit from the support of our service experts. The first month of work is free. For new LLCs, the gift is 3 free months of work and reporting.

The deadline for paying UTII is fixed at Tax Code RF. 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 UTII systems

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 UTII organizations it 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.

Submission deadline tax return The Tax Code of the Russian Federation establishes 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 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 from the real, but from the imputed, i.e. potentially possible income(Article 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. You must also submit to tax office application 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 is most often associated controversial situations considered by the judiciary.

The Supreme Arbitration Court of the Russian Federation noted that temporary suspension of activities is not grounds for release legal entity(IP) from fulfilling the duties assigned to him as a payer of UTII, and from paying the imputed tax (clause 7 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 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 tax authorities as tax payers. In other cases, the obligation to pay remains.

ABOUT tax consequences in case of suspension of “imputed” activities, read 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.

The deadlines for paying UTII are established in Article 346.32 of the Tax Code of the Russian Federation. Tax is paid by the 25th day of the month following the next tax period. The tax period for imputed persons is a quarter. That is, the tax must be paid to the budget every three months.

The tax payment deadline is the same for all impostors. It does not depend on the number of employees or the type of activity performed. The form of reporting on UTII does not affect it either.

By general rule, if the last day for paying UTII falls on a weekend or holiday, then deadline transferred. In such cases, you can pay the tax on the next business day.

In 2017, deadlines for paying UTII do not fall on weekends and holidays. Therefore, the deadline for paying taxes cannot be postponed.

The second quarter ends on June 30. Thus, the deadline for paying UTII for the 2nd quarter of 2017 is July 25, 2017. We recommend not to miss this deadline. Otherwise, the inspectorate will charge you a fine and hold you accountable.

Deadlines for paying UTII in 2017

Last day for tax payment

What happens if you miss the deadline for paying UTII for the 2nd quarter of 2017

The tax authorities will collect penalties as a percentage of everything unpaid by you for 2 UTII quarter. A similar tax penalty is charged to the imputed person for each day of delay. Please note that the days of delay for UTII include all weekends and holidays.

Penalties are calculated from the Central Bank rate. This rate is currently 9.25%. In this case, the penalty percentage is 1/300 key rate Central Bank.

The size of the fines will directly depend on the conscientiousness of the imputator. The Tax Code of the Russian Federation distinguishes between two options for non-payment of tax. Intentional and unintentional non-payment. The second option is possible, for example, when the payer does not know about the payment deadlines or forgets about them. Or he makes a mistake in calculations and pays less tax.

For those who are “forgetful”, the law provides for a reduced fine. They will pay 20% of the unpaid UTII to the budget. If the impostor deliberately, deliberately evades payment, he will be given an increased fine. The fine will be 40% of the amount owed on UTII.

You don’t need to think that partial payment of UTII for the 2nd quarter will save you from a fine. A fine is imposed equally for complete non-payment of tax and for payment of tax in an underestimated amount.

Features of payment of UTII for the 2nd quarter of 2017

When calculating and paying UTII for the 2nd quarter of 2017, take into account a number of important points. The deflator coefficient (K1) is still regulated by Order of the Ministry of Economic Development dated November 3, 2016 No. 698. In 2017 it is equal to 1.798. That is, K1 has not changed compared to 2016. UTII rate equal to 15%, and locally it can be reduced (clause 2 of article 346.31 of the Tax Code of the Russian Federation).

At the same time, impostors were given the opportunity to reduce the amount of the single tax on insurance premiums for themselves (clause 2 of Article 346.2 of the Tax Code of the Russian Federation). Previously, they reduced taxes only on contributions and benefits for their employees. Moreover, the tax could be reduced by no more than half.

Now an entrepreneur on UTII without employees has the right to reduce the tax by fixed contributions excluding this 50% limit.

The calculated tax must be paid no later than July 25, 2017. If you are late, you will also have to pay a fine and penalties in addition to the tax. Tax and sanctions on UTII are paid according to different BCC, which is entered in field 104 of the payment order.

Use the current KBK UTII 2017

182 1 05 02010 02 1000 110

182 1 05 02010 02 2100 110

182 1 05 02010 02 3000 110

OKTMO is entered in field 105 of the payment order. In field 109 the date of signing the UTII declaration is entered.

Payment of UTII for the 2nd quarter of 2017 in the absence of income

In practice, there are often situations when entrepreneurs on UTII suspend their activities. They do not close their business, but rather suspend it under the influence of any factors. For example, in case of pregnancy, childbirth, illness. Or, say, due to the completion of a lease agreement for retail premises or vehicles.

A number of businessmen consider themselves to have the right not to pay UTII tax and not to report to the tax authorities. Others simply submit so-called “zero” returns to the tax office.

The justification for the imputation here is approximately the following: the activity is not carried out, there are no physical indicators and there is simply nothing to pay the tax on. There are no mandatory elements for calculating and paying UTII.

This should not be done. Even if you have ceased activity, you are still required to pay UTII every quarter. Actually, the tax is called “on imputed income.” That is, the tax authorities are not interested in whether the income was actually received. Your income was already calculated initially and you were required to pay it.

Therefore, you need to pay UTII and submit a declaration on a general basis. At the same time, in order to avoid additional UTII accrual when business is suspended, you need to deregister as a UTII payer. To do this, submit an application to your inspection using the UTII-3 form. It was approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ Then it will be possible not to pay UTII on legal grounds.

To renew your status as a UTII payer, you will need to submit an application in form 1-UTII.