All physical persons, that is, payers of the single tax on imputed income (UTII), must submit a declaration on time, both electronically and in written (paper) form. The deadline for submitting the EIT declaration for the 4th quarter of 2019 expires on January 20 next.

Reporting is submitted on paper if the number of employees involved during the year does not exceed 100 people. In this case, the single tax on imputed income for the last quarter of 2019 must be paid before January 25, 2019.

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Those organizations that operate in different cities, districts or towns need to submit several declarations. One declaration must be submitted to each inspectorate located on the territory of the municipalities where the payer works.

General procedure for registration

The deadline for submitting the EIT declaration for the 4th quarter of 2019 cannot be changed or postponed to another date; it does not depend on the circumstances of the payers’ work. The declaration consists of a title page and three sections. It is recommended to fill out pages with three acquaintances as follows: 001, 002, 003, etc.

Try to start filling out from section No. 2, since filling out other sections also depends on this. It gives calculations in all details, which are summarized and included in the next, third section. Then fill out section No. 1.

Be sure to staple all sheets to avoid confusion. It is not necessary to put a stamp. Therefore, if during registration you refused to use the seal, then your right to fill out the declaration is confirmed by law.

First let's fill in title page: First of all, you need to provide information about and. In the case when the payer is engaged in the same type of “imputed” activity, but at different addresses, which are under the authority of one branch of the Federal Tax Service, then Section two is filled out once.

For individual entrepreneurs and organizations engaged in the following types of activities, special rules apply:

• cargo transportation and delivery of passengers by road transport;
• advertising on vehicles.

These payers submit a declaration only at their location - for organizations, or at their place of residence - for individual entrepreneurs.

Next, when filling out the second section, indicate the 10-digit (for organizations) or 12-digit (individual entrepreneur) TIN code. In the “Checkpoint” field: the nine-digit code is indicated by the organization (can be viewed in tax notice), and the individual entrepreneur puts a dash, since he does not have a checkpoint.

If you are submitting a declaration for the first time as a UTII payer, then in the field where you need to indicate the “adjustment number”, put “0—”. If you make corrections, then each time we put the following number: “1—”, “2—” and so on until the corrections are completed. Or in other words, until you're done making adjustments.

The next line is “Period code”, in it you should put the number 24 (it is put by those who submit information for the fourth quarter of 2019). And in the “Reporting period” we enter the year - 2019. In the documentation that is posted at the tax office under the sign “Samples of filling”, you can find the number to fill out the field with the code tax service, to which you are attached.

It can also be found in the documents that were given to you when registering with the Federal Tax Service as a payer of imputed tax. In line " OKVED codes» enter the recently entered codes: instead of OK 029-2001, which was cancelled, insert - OKVED according to OK 029-2014 (OKVED2). You can look at the table of correspondence between old and new OKVED codes and find the one you need.

You will have to return to the title page again after you have completed all sections of the declaration. In the corresponding line of the Title Page you need to indicate the number of pages of the completed declaration, then indicate your telephone number at which a tax officer can contact you. At the end, the individual entrepreneur puts his signature. If this is a company, then its leader. In both cases, a trusted person can also sign.

Section one

In the first section of the declaration, you must first fill in the “010” field. It contains several lines that are needed in order to enter . If the company is large and has offices located at different addresses, you should enter several codes.

In the “020” field, write the amount of the required tax. If a company has several divisions that are located in different municipalities, then when filling out declarations, line 020 is filled out several times. If there is not enough space for recording, you can use additional sheets of the first Section.

Section two

It is filled out individually, depending on what the organization does. In the field 070 and 090 you need to enter tax base based on the fourth quarter. The physical indicator is entered in column two, and the basic profitability is contained in column No. 3 of lines 050 and 060.

In this case, the base yield will be adjusted by the deflator coefficient K1 and the adjustment coefficient K2. is taken into account in the same way as in 2019, when it was established by the Ministry of Economic Development of the Russian Federation. Then and now it is 1.798.

Coefficient K2 depends on economic condition region to which the taxpayer operates and is established by local authorities. The Federal Tax Service office at the place of registration will definitely help you indicate this coefficient correctly. By default, K2 will be equal to one.

The fourth column of field 070 indicates the product that comes out when multiplying the numbers from lines 040, 050, 060 and column 2 of field 070. You also need to check yourself when filling out lines 080 and 090 of the fourth column. In the second column of fields 080 and 090 we indicate the indicator that will be obtained when multiplied by the coefficients K1, K2 and.

In line 105 we enter the UTII tax rate, which ranges from 7.5% to 15%. The amount depends on what rate the local authorities introduced. We write the UTII amount in line 100.

Section three

This section contains the general calculation of the UTII amount. We fill in information about the taxpayer’s characteristics in line 005. The number “1” is indicated if we are talking about companies and individual entrepreneurs paying income to individuals. We write the number “2” when we are talking about an individual entrepreneur operating without employees.

Line 010 indicates the sum of all lines 110 from all sheets of the second Section. This is done when more than one type of activity is indicated. Field 020 of the third Section reflects the amount of insurance premiums paid during off-budget funds for all employees. The amounts accrued in the 4th quarter are not indicated, but the amounts paid during this period. For an individual entrepreneur operating without employees, the amount of insurance premiums paid is reflected in line 030.

Formula for line 040: field 010 minus field 020. Formula for individual entrepreneurs without employees: 010 minus 030. In any case, tax returns for UTII are filled out even if you did not conduct business in the fourth quarter. It is necessary to submit a declaration and pay tax according to the law.

Where should you take it?

The declaration for the fourth quarter of 2019 must be submitted to one of the branches of the Federal Tax Service. Which one depends on the place of business of the taxpayer. What to do in the case when activities are carried out in the territories of different municipalities subordinate to different branches of the Federal Tax Service?

In this case, the declaration is submitted to each branch where the taxpayer is registered. If the payer has several types of activities, then it is necessary to fill out a declaration only for the type that is carried out specifically in this territory.

Exceptions exist only for those who place advertisements on transport, transport goods and people by road, and those who carry out distribution and distribution trade. They submit declarations at the place of residence of the individual entrepreneur.

If the territories in which the payer operates are different (for example, a district center and a village located in the same area), but they are under the jurisdiction of one branch of the Federal Tax Service, then only one declaration is submitted.

In cases where the taxpayer carries out activities through separate divisions that are located on the same territory, the declaration is submitted alone, since it is filled out not from the divisions, but from the organization.

Fine for violating the deadline for submitting the UTII declaration for the 4th quarter of 2019

If a taxpayer fails to submit a UTII return for the fourth quarter of 2019 on time, he faces both tax and administrative liability. Tax liability is expressed in a fine of 5% of the total amount of tax indicated for payment. The basis for this punishment is tax code. The fine will have to be paid for each month of delay, and for less than a month, as for full.

The delay time is counted from the day on which the declaration for the fourth quarter of 2019 is due. But in general, the fine cannot exceed 30% of the declared tax amount. And the legal minimum fine is 1000 rubles. If part of the tax has been paid, the fine is paid from the difference between the specified amount and the amount paid to the budget.

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 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.

Spend a lot of time studying new form you won't have to. The form remained the same, but was supplemented with an additional section. Section 4 was introduced to reflect the costs of purchasing, installing and configuring online cash register systems by entrepreneurs. Let us remind you that the transition to online cash registers will end on July 1, 2019, so there is a need to update the form. When purchasing cash register equipment in this section you need to reflect:

• name of the purchased cash register model;
• serial number of the cash register;
• registration number received from the tax office;
• date of registration of the cash register with the inspection;
• expenses for purchase, installation and configuration - expenses in the amount of no more than 18,000 rubles per cash register can be deducted.

Declaration on UTII for the 1st quarter

The reporting period for imputed tax is quarterly. Therefore, in April 2019, you must submit the report again. The generally accepted deadline is the 20th of the month following the reporting quarter. In 2019, April 20 falls on a Saturday, so the deadline will shift to the 22nd. Tax must be paid no later than April 25th.

Keep in mind that even if you did not purchase an online cash register and you do not have the opportunity to apply a deduction, you must use new form reporting. Do not forget that increased deflator coefficients have been in effect since 2019, K1 is equal to 1.915, and check the value of K2 with your local tax office.

On the title page, indicate in the field reporting year- 2019, and in the tax period code - 22 for the second quarter. When reorganizing or liquidating an organization in the second quarter, enter period code 54.

Declaration on UTII for the 2nd quarter

Prepare the second report in 2019 for the period April-June. The generally accepted deadline is the 20th of the month following the reporting quarter. This year, July 20 falls on a Saturday, so the deadline is postponed to the 22nd. You can submit your declaration in electronic or paper form. On paper, the report can be taken to the tax office in person, delivered with a representative, or sent by mail. Tax must be paid by July 25th.

Don't forget to apply the new deflator coefficient K1, which is 1.915 this year. Ask your local Federal Tax Service for new K2 values.

On the title page, enter the reporting year in the field as 2019, and in the tax period code as 21 for the first quarter. When reorganizing or liquidating an organization in the first quarter, enter period code 51.

What sections does UTII consist of?

The UTII declaration consists of a title page and four sections. Individual entrepreneurs on UTII who wish to receive a deduction at the cash register must fill out all sections.

On all sheets of the declaration, the company’s tax identification number and checkpoint are indicated. If an organization is simultaneously registered at the location of a separate division (branch) and at the place where it conducts activities subject to tax on imputed income, then the declaration must indicate the checkpoint assigned to the company as a payer of this tax, and not the checkpoint of the branch.

There have been no changes to the title page. It must be filled out according to the old rules. Provide basic information about the business: name or full name, tax period, reporting code, code for the place of presentation, which OKVED code your business corresponds to, etc.

The first section is usually completed last. It reflects the obligation to pay UTII to the budget.

In the second section you need to calculate the amount of tax. The second section is filled out separately for each type of activity and for each OKTMO. Indicate in section 2 the address of work, UTII code, basic profitability and coefficients K1 and K2. On lines 070-090, indicate the value of the physical indicator by month of the quarter. Enter a tax rate of 15% (or less if your region has incentives) and calculate the tax for the quarter.

The third section states financial information for business, insurance premiums. Here you need to combine the information from the second and fourth sections to calculate the total tax amount. First, the tax is reduced by insurance premiums, and then by the deduction for the purchase of cash registers.

The fourth section must be completed for each unit of cash register purchased for work on UTII. The amount of expenses for purchasing a copy of the cash register is accepted for deduction and is indicated in line 040 of Section 3.

How to calculate UTII

The following formula is used to calculate tax:

Tax amount = Tax base × Tax rate.

To calculate the tax base (the amount of imputed income), the following formula is used:

Imputed income for the month = Basic profitability × K1 × K2 × Physical indicator

Basic profitability is determined by the type of business in accordance with clause 3 of Art. 346.29 Tax Code of the Russian Federation. There you can also find physical indicators for UTII.

The physical indicator depends on the type of activity. If you provide household services and are an individual entrepreneur, then your physical indicator is your employees. And for an entrepreneur on his bus that transports passengers, the physical indicator is the seats in the car. Accordingly, the tax base will be different.

As for the adjustment deflator coefficients K1 and K2, they can be found in Order No. 595 dated October 30, 2018 (K1) and in the decision of the local government authority at the place of registration of the business (K2). K1 has increased to 1.915 since 2019.

Zero declaration on UTII

Even if the company/individual entrepreneur did not conduct any activities in reporting quarter, it is not worth handing over an empty (zero) UTII. You will still be charged tax, but for the last period when there was non-zero reporting.

The fact is that the tax is calculated based on physical indicators, not actual income. The absence of physical indicators is a reason to deregister, and not to refuse to pay tax. Even if the payer has not worked under UTII for some time, he must submit a declaration indicating the amount of tax calculated on the basis of the physical indicator and the rate of return.

Fine for UTII declaration 2019

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.

Who have an actual income of reporting period there wasn't at all. Very soon, the “imputed” ones will have to prepare and submit a declaration for the last quarter of 2016. We will tell you what form to use to report to individual entrepreneurs and organizations, where and in what time frame this needs to be done.

Where to submit the UTII declaration for the 4th quarter of 2016

Let us recall that in 2016, for the UTII declaration, a form is used, approved by the order of the Federal Tax Service No. ММВ-7-3/353 dated 07/04/2014 as amended on 12/22/2015 (form according to KND 1152016).

To which Federal Tax Service inspection the “imputed person” must submit the declaration depends on the location of the imputed activity.

If the “imputed” business is conducted in several territories under the jurisdiction of different Federal Tax Service Inspectors, then the declaration is submitted separately to each of the inspectorates, where the payer is registered as an “imputed person” (Clause 2 of Article 346.28 of the Tax Code of the Russian Federation). The declaration for each of the inspections is filled out only for activities carried out on their territory. Section 2 of the declaration is filled out for each type of “imputed” business, and for each territory, that is, OKTMO code. There is an exception: “imputers” who place advertisements on transport, organize peddling and distribution trade, as well as transporting goods and passengers by motor transport, submit reports to one inspection - where the organization is registered, or at the place of residence of the individual entrepreneur.

If the territories where the “imputed” activities are carried out are different, but they belong to the same Federal Tax Service, then one UTII declaration is submitted to this inspection. The report should also fill out several sections 2 - for each type of activity and territory. If one type of business is conducted in different territories, then there will still be several sections 2, because they are filled out for each OKTMO.

If the organization conducts “imputed” activities through its separate divisions located on the territory of one inspection, then one declaration is submitted to this inspection on behalf of the organization, and not from separate divisions. Organizations, and not their divisions at the place of imputed activity, are subject to registration as a payer of “imputed” tax, this clarification is given by the Federal Tax Service of the Russian Federation in letter No. GD-4-3/1895 dated February 17, 2014.

Deadline for submitting UTII for the 4th quarter of 2016

You must pay imputed tax and submit returns on it quarterly. The quarter is tax period for UTII (Article 346.30 of the Tax Code of the Russian Federation). Advance payments for “imputed” tax are not provided.

To submit a declaration on “imputation” in tax office The following deadline is established: the 20th day of the month following the reporting quarter (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). This means that for the 4th quarter of 2016, all “imputed” persons must report by January 20, 2017 inclusive. This deadline for submitting an “imputed” declaration is the same for both organizations and entrepreneurs.

If the last date of the reporting period falls on a weekend or non-working holiday, the transfer rule applies: deadline submission of the declaration is moved to the next working day.

Let us also remind you that the deadline for paying the “imputed” tax is the 25th day of the month following the tax period. Taxes for the 4th quarter of 2016 must be transferred by January 25, 2017. Even if an organization or individual entrepreneur does not have actual income in the reporting quarter, the “imputed” tax must still be paid, otherwise the Federal Tax Service will accrue it based on existing physical indicators and basic yield. It is impossible to provide a zero declaration for UTII (letter of the Federal Tax Service of the Russian Federation dated April 15, 2014 No. 03-11-09/17087). Although there is one court decision made in favor of the taxpayer, in the absence of a “zero”.

The declaration can be submitted on paper or electronically. If the average number of employees of an organization or individual entrepreneur is more than 100 people, then the UTII declaration for the 4th quarter of 2016 can only be submitted electronically. Such reports are transmitted to the Federal Tax Service via special communication channels through the EDI operator. Paper declarations can be brought and submitted to the Federal Tax Service in person, through a representative by proxy, or sent by mail, not forgetting to include an inventory of the contents.

If the deadline for submitting the UTII declaration is missed: responsibility

For being late in submitting the “imputed” declaration, a fine is imposed on the entrepreneur or organization. Its amount will be 5% of the amount of tax due for payment on an overdue declaration. The fine is charged for each full and even partial month that has passed from the due date of delivery. The maximum fine cannot exceed 30% of the tax amount on the “imputed” declaration, but cannot be less than 1,000 rubles. That is, if the amount of the UTII declaration for the 4th quarter of 2016 is 2000 rubles, and 5% of it is only 100 rubles, the tax authorities will collect from the violator a minimum fine equal to 1000 rubles (clause 1 of Article 119 of the Tax Code of the Russian Federation).

Financial sanctions are also provided for non-compliance with the declaration form. If “imputed” reporting must be submitted electronically, and the UTII payer provided a paper version, then for this he will be fined 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

There is also administrative liability for failure to meet the deadline. tax return for managers and officials: they may be given a warning or fined in the amount of 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

All organizations and individual entrepreneurs that apply this special regime are required to submit the UTII declaration for the 4th quarter of 2017 on time. To avoid late fees, read everything about deadlines in this article.

When submitting reports on UTII based on the results of last year, take into account the postponement of the deadline. In January, you can report for the 4th quarter two days later.

Deadlines for submitting the UTII declaration for the 4th quarter of 2017

The reporting period for UTII is a quarter. You must report no later than the 20th day of the month following the reporting quarter (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). This is a single deadline for submitting declarations under the imputed special regime. Separate deadlines for submitting paper and electronic reporting, as, for example, for reports to the Social Insurance Fund, is not provided.

Extreme deadline for submitting the UTII declaration for the 4th quarter of 2017- January 22, 2018 (postponed from January 20). It's a working day. That's why reporting date not transferable.

Electronic declaration in mandatory are handed over if the average number of employees of the imputed person for last year- from 100 people.

Reports must be submitted to each inspectorate in which the organization is listed as UTII payer. If the activity is carried out on the territory of several municipalities under the jurisdiction of one inspection, then you must submit one declaration with the completion of section 2 for each municipality(each OKTMO code).

Fines for late submission of UTII reports for the 4th quarter of 2017

Responsibility for late delivery UTII declarations are regulated by Article 119 of the Tax Code of the Russian Federation. According to this norm, the amount of the fine for failure to submit a declaration by October 20, 2017 inclusive will be 5% of the tax amount indicated in the declaration. The fine will have to be paid for each full, as well as partial, month of delay from the date established for submitting the declaration. The fine is calculated from the difference between the amount of tax that must be paid according to the declaration and the amount actually transferred to the budget on time.

According to the law, the amount of the fine cannot be higher than 30% of the amount of tax indicated in the UTII declaration. In cases where the imputator has no debt on single tax, a fine for late submission of the declaration also cannot be avoided. But it will be 1000 rubles.

You will be fined for late declaration and under Article 15.5 of the Code of Administrative Offenses of the Russian Federation. Violation of the deadlines for submitting reports to the inspectorate at the place of registration entails a warning or a fine for officials in the amount of 300 to 500 rubles.

UTII tax is a payment to the budget provided for certain types of activities. The list is quite modest, it provides different kinds business with citizens, for example, trade, taxi services, etc.

In accordance with established legislative norms, UTII taxpayers are required to timely submit declarations to tax authorities and make cash to the state treasury. Otherwise, citizens risk facing a considerable amount of fines.

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What are the deadlines for paying UTII for 2019 and what are the features of drawing up a declaration in accordance with established standards?

Filling procedure

The declaration, in accordance with established standards, includes three main sections and a title page. The pages must have continuous numbering and three spaces reserved for filling - 001, and so on.

The calculations specified in the second section must be summarized in the third, after which you can proceed to filling out the first section.

Upon completion, the declaration sheets must be folded in accordance with the numbering of sections, and the document sheets must be numbered in order. Then the document must be carefully stapled without pressing the sheets.

The title page of the declaration must contain the following information:

• information about and checkpoint, the last detail must be identical to the number assigned through the bridge of registration with the tax authorities as a payer of UTII;
• in the column “correction number” you need to put the number 0 when submitting the declaration for the first time, in the case of subsequent documents you need to put the number 1 and then in accordance with the number of the declaration with corrections;
• the column “period code” must contain the number 24, which corresponds to documents submitted for the quarter of 2019;
• it is necessary to indicate the code of the tax authorities to which the citizen is attached (the code can be found in the documents issued by the tax authorities upon registration);
• in the “ ” column you need to indicate new codes, since the old codes are invalid;
• Upon completion of filling out the declaration, in the appropriate column you need to indicate the number of pages that make up the document, contact phone number, signature of the head of the enterprise or individual entrepreneur.

Tax authorities do not require a company's certifying seal on the declaration. In accordance with the Legislative norms, it is permitted not to affix a seal.

When filling out the first section of the declaration, the citizen is recommended to pay attention to the following features of the document:

• when filling out the document, the citizen will see several lines 010 for OKTMO codes, which are necessary for separate accounting in cases where the organization conducts its activities at different addresses;
• in column 020 you must indicate the amount of tax allocated for payment (the amount must be indicated for each municipality in which there are divisions of enterprises);

Column 020 can be filled in more than once. If the allotted lines are not enough, you need to fill out additional sheets of the first section.

Completing the second section is accompanied by specific features.

Among them are the following:

• in the case where an enterprise is engaged in different types of activities, it is necessary to fill out a separate second section for each of them;
• in columns 070 to 090 you must indicate the tax base (physical indicators must be indicated in column 2, and basic income in column 3);
• column 4 of line 070 must contain an indicator that is obtained by multiplying the data from lines 040, 050, 060 from column number 2;
• in column 100, the amount of imputed profit should be indicated (to obtain the indicator, you need to add the indicators from lines 080 and 090 to the indicator of line 070);
• column 105 should contain (the rate directly depends on what rate was adopted by local authorities in a particular region).

As for the third section, the document, in accordance with established standards, contains the following data:

• the third section is a reflection total amount UTII;
• Column 005 characterizes data about the taxpayer, value 1 is necessary for LLCs and individual entrepreneurs that make payments individuals, and value 2 is necessary for individual entrepreneurs without working personnel;
• in line 010 you need to indicate the sum of all lines 110 from the second section;
• line 020 characterizes insurance premiums paid for employees insurance funds(no more than 50%), if feature 2 was selected in column 005, line 020 does not need to be filled in;
• for individual entrepreneurs who indicated sign 2, line 030 is allocated in the third section.

Where should you take it?

The Federal Tax Service inspection, to which the payer of the single tax on temporary income must submit a declaration, directly depends on the place of conduct of his activities.

If a citizen conducts his activities in different territories that belong to different Federal Tax Service Inspectors, then he needs to submit the document separately to each of the inspectorates where the payer is registered.

It is important to note that the declaration must be completed for each inspection separately, that is, only for the activities that are carried out in their area. The second section of the declaration must also be completed separately for each type of activity.

There are some exceptions. Taxpayers who place advertisements on vehicles or other resources, practitioners must submit a report to the inspectorate at the place of registration of the individual entrepreneur.

If the activity is carried out in different territories belonging to the same Federal Tax Service, then the document must be submitted to this inspectorate. The report should also fill out several second sections (individual and territory).

If the activity is carried out with the help of separate units located in the area of ​​one inspection, then you need to submit one document to the specified tax structure on behalf of the enterprise.

Other nuances and exceptions

Payment of UTII is characterized by many specific points. First of all, taxpayers need to pay attention to correctly filling out the declaration.

Among key features The following can be highlighted:

• in column 104 you need to indicate, in order to find out the code you need to contact tax authorities or visit the official government website;
• in column 105, citizens must indicate (the code must correspond to the specific type of activity of the organization);
• in column 110 there is no need to indicate the symbols “NS” or “PE” or any other abbreviations that were previously provided (this state of affairs is due to the fact that the presented data can be seen using the KBK).

The fields provided for payments are sufficient long term, have not been adjusted. For this reason, the order in which they are filled out remains unchanged.

It is noteworthy that the established norms of the Russian Federation provide for cases when taxpayers have the opportunity not to pay taxes. In this case, the citizen does not violate the provisions specified in the Tax Code.

Among them are the following:

• There is no object to pay tax upon loss of a physical indicator. For example, a company that specializes in cargo transportation has implemented all vehicles. The tax should be calculated based on the number of vehicles, accordingly, the tax will not be calculated if there are no cars.
• The citizen ceased to conduct taxable activities. For the reason that the citizen no longer makes a profit, it would seem that he should not pay tax. In practice, a citizen may not contribute funds to the treasury in the case when he is deregistered, since the calculation of tax does not depend on profit.

Responsibility for violations

Citizens need to carefully monitor the deadlines for paying UTII for the 4th quarter of 2019 and other periods in order to avoid undesirable consequences. Legislative framework The Russian Federation provides for various types of punishment for citizens who ignore paying taxes.

Among them are the following:

• Forced collection of tax shortfalls;
• Tax sanctions:
  • the fine is about 20% of the unpaid tax amount in cases where the violation was not the intent of the citizen;
  • penalties in the amount of 40% of the unpaid tax in cases where ignoring the law was the intent of the citizen.

In case if late payment occurred erroneously due to the fault of the accountant, the damage caused to the state treasury will be compensated through a penalty for each day of delay.

If a citizen fails to submit a declaration on time, he risks facing penalties. Their amount is no more than 5% of the amount of tax that must be accrued and paid in accordance with the declaration. But no more than 30% of the assigned amount and no less than 1 thousand rubles.

It is important to note that failure to submit a declaration on time may result in a citizen being subject to administrative liability in the form of penalties (up to 500 rubles).

In the event that the tax in accordance with the declaration was calculated correctly, but in the state budget was transferred untimely, no penalties will be charged. There is no corpus delicti.

Deadlines for payment of UTII for the 4th quarter of the year and fines

Citizens paying UTII tax in accordance with established standards must submit quarterly declarations and pay the tax. The deadline for paying UTII for the 4th (IV) quarter of 2019 is January 20, 2019.

The legislation does not provide for other deadlines for submitting the declaration, either in written or electronic form. The report must be submitted in paper form if the number of employees per year does not exceed 100 people.

The declaration must be submitted to each inspection with which the enterprise is registered. If the organization’s activities are carried out at several sites, then it is necessary to submit the document to each inspection at the place of registration.

For late filing of reports, a fine of 5% of the tax amount is provided in accordance with the declaration data. Minimum size penalties amount to 1 thousand rubles.

If the organization paid only part of the tax, the penalty will be calculated based on the difference between the amount of tax according to the report and the amount actually paid.

Moreover, for late submission of reports tax structures, To officials The company may be subject to administrative liability: a warning or a fine of up to 500 rubles.

More information about periods

In accordance with current legislation, according to the “imputation”, quarterly accounting is applied. Accordingly, both private entrepreneurs and organizations to which it is applied must provide tax transfers to the state budget once every three months.

Payment must be sent no later than the 25th day of the month following the reporting period. If holidays or weekends fall on the specified dates, funds must be sent to the treasury on the first working day following them.

Failure to comply with payment deadlines is punishable. For each day of delay, a penalty is charged, which is calculated at the refinancing rate.

As for reporting, taxpayers must submit it by the 20th day of the month following the reporting period. Failure to submit a return on time is punishable by an administrative fine.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.