UTII - special system of taxation in the form of a single tax on imputed income is accrued.Take advantage of said system, you can, if your work fits into the activities falling under UTII.
We invite you to explore the list of activities UTII:
1) Domestic services (National Classification of public services);
2) veterinary services;
3) services for the dissemination of promotional materials.Provides for the use of advertising structures (banners, electronic scoreboards, billboards, etc.);
4) placing a bright advertising on any transport (mostly used in cars or on public transport route);
5) in activities falling under the UTII include services related to the repair, maintenance and washing vehicles;
6) provision of paid parking spaces (except parking fines);
7) carriage of passengers in the case of a company (or SP), to carry out such transportation, owns no more than twenty vehicles for the provision of these services;
8) transportation of goods, if the company (or SP), the service, owns no more than twenty vehicles for the provision of these services;
9) under the activities taxed UTII falls and retail trade.
requirements outlets:
- shop or a bazaar to be an area of not more than one hundred and fifty square meters (this requirement applies to each object of trade, if you have multiple outlets);
- trade can be carried out through the facilities selected fixed network, does not imply a salesrooms.Another option is a non-stationary objects appropriate to your network (as an example: a portable tent).
Under the activities falling under the UTII falls and catering.Requirements Area (Hall) for customer service are presented the same as in the case of retailers, that is, not more than one hundred and fifty square meters.Provide catering services (using UTII) is possible and through objects, which does not provide room for visitors.
in activities falling under the UTII includes the provision of hotel services, ie the provision of rooms for temporary accommodation.The main requirement: the total area of the premises for the provision of services shall not exceed five hundred square meters.
Under the activities falling under the UTII falls provide space for rent.These areas include the following:
- market places that are in the selected objects stationary trading network (without trading floors);
- market places that are non-stationary objects in the network;
- shopping areas to provide catering services with no room for visitors;
- land for construction (placement) of retail network or catering facilities.
for payment can not be transferred UTII following organizations and individual entrepreneurs:
- number of employees in these organizations and SP for the preceding (tax) calendar year exceeds one hundred people;
- organization in the authorized capital of other organizations which participate in more than 25 percent.Exceptions are non-governmental organizations of persons with disabilities in case their employees among more than fifty per cent are people with disabilities themselves.However, their share of the wage fund should be at least twenty-five percent;
- organizations and individual entrepreneurs who have moved to another system for calculating tax;
- educational and social institutions, and health care institutions in the provision of catering services;
- organizations and individual entrepreneurs, is available for rent (temporary use) filling stations.
Use the special tax system UTII if your activities fall under these types.
