The system UTII deadlines are evenly distributed throughout the year.Total returns are filed four times a year.UTII - a single tax on imputed income.Such taxation is only for certain business sectors.All the rest of the business space have to be content with a common form of taxation or to move to a simplified.
first filing period UTII - April 20.Tighten with the delivery of statements is because of this may be followed by serious problems with the Federal Tax Service.Deadlines for reporting UTII go every three meyatsa in a strictly defined period.April, July, October and January - these are the times when the moment comes for entrepreneurs to issue a declaration.To UTII not to disrupt the deadlines, you can use the convenient online service and ready to forward a declaration in electronic form directly to the tax office.However, if you can not use the Internet, you can also send the sealed document by mail.
letter is longer, but not have to spend time feeding the declaration personally.On UTII deadlines are tight, but there are certain exemptions.But do not abuse them.Documents better apply early, then to not be an emergency situation.Under the system UTII fall activities such as retail, transport services, catering services, repair and storage of vehicles.Also here include all enterprises that are in the veterinary field.Household services are subject to mandatory UTII.The owners and the areas leased, are also here.This is certainly not a complete list.
find out exactly whether subject to any AML UTII can tax.It is better to do it before placing the legal entity or entrepreneur.On UTII deadlines each year are the same.They are not changed.And in the very form of the filing of returns varies little.Calculating UTII is due to factors.Basic profitability of the company multiplied by the value of the physical indicators and then to two factors.The first indicator (K1) is defined by the legislation.The second (K2) is determined by the type of activity and the sphere.
tax rates can be found in the Code of taxes.UTII exempt entrepreneurs without a legal entity.This form of taxation is very useful primarily for themselves the founders of companies.It allows you to save on payment of the tax authorities for the control of activities of organizations.Thus, from the fiscal services also removed a number of commitments.
UTII removes the obligation of the taxpayer to pay a number of other taxes, which must necessarily make entrepreneurs operating in different tax base.From some taxes, however, are not released even on a tax base UTII.This, for example, state duties and customs duties.This group also pay land taxes, fees, vehicle owners and other forms of tax.So do not assume that a single tax on imputed income is exempt from all other duties and is one of the easiest.Despite the fact that it really is very convenient, its shortcomings it has.
should be noted that a single tax rather sravedliv.Its value is calculated from the region of the village and the area, as well as deployment of the company.Typically, companies that are located in major cities in the center, to pay higher taxes, but the number of clients and they too at the right level.Moreover, these fees corresponding locations.The nature of the goods is also relevant.Goods like bread that is in constant demand, of course, entail a higher percentage than other groups of products or services.
