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Chapter 26.3 of the Tax Code of the Russian Federation. UTII, single shift for IP, calculation. What order is subject to subsidies allocated from the budgets of a different level by taxpayers of a single tax on imputed income

Unified Increase Income Tax (UNVD) Regulated by the Tax Code of the Russian Federation. When calculating and paying the ENVD, the size of the real income has no value, taxpayers are guided by the size of the imputed income, which is established by the Tax Code of the Russian Federation.

Where does ENVD work?

ENVD system Acts only in those cities and districts where it has been introduced by regulatory legal acts of local representative bodies. In particular, UNVD may be introduced by the decision of the City Duma, the municipal council, the assembly of representatives of the municipal district, etc., in areas where such documents are not accepted, "inlets" does not work. Find out if the UNVD system has been introduced in your area or city, you can.

The shift is applied For certain types of entrepreneurial activities (clause 2):

1) providing household services, their groups, subgroups, species and (or) of individual household services classified in accordance with the All-Russian Classifier of Services to the public;

2) providing veterinary services;

3) provision of repair services maintenance And washing automobiles;

4) providing services by Providing temporary possession (use) for parking motor vehicles, as well as on the storage of automobiles in paid parking (with the exception of penalty parking);

5) provision of road transport services for the transport of passengers and goodsimplemented by organizations and individual entrepreneurs who are on ownership or other rights (use, possessions and (or orders) not more than 20 vehicles intended to provide such services;

6) retail, carried out through shops and pavilions with an area of \u200b\u200bthe shopping room not more than 150 square meters For each object of the organization of trade. For the purposes of this chapter, retail trade, carried out through shops and pavilions with a commercial area of \u200b\u200bmore than 150 square meters for each object of the trade organization, is recognized as an entrepreneurial activity in respect of which a single tax is not applied;

7) retailcarried out through the facilities of a stationary trading network that does not have trading halls, as well as objects of the non-stationary trading network;

8) carried out through the objects of the organization catering With an area of \u200b\u200bvisitors service hall, no more than 150 square meters for each facility of the catering organization. For the purposes of this chapter, the provision of catering services carried out through public catering facilities with a visitors service hall of more than 150 square meters for each public catering facility is recognized as an entrepreneurial activity in respect of which a single tax is not applied;

9) provision of catering servicesimplemented through public catering facilities that have no visitors service hall;

12) provision of services for temporary accommodation and accommodation organizations and entrepreneurs using the total area of \u200b\u200bpremises for temporary accommodation and accommodation at no more than 500 square meters in each facility;

13) providing services for and / or (or) on the use of trading places located in the facilities of a stationary trading network that do not have trading rooms, objects of the non-stationary trading network, as well as public catering facilities that do not have visitors service hall;

14) provision of services for transmission and (or) for use land plots To accommodate facilities of a stationary and non-stationary trading network, as well as catering facilities.

Codes are defined for activities that from January 1, 2017 will refer to household services.
Government of the Russian Federation by order of 11/24/16 No. 2496-R set codes of species economic activity and service codes related to domestic services. The document will come into force on January 1, 2017.

From January 1, 2017, OKUN replaced the types of economic activity (OKVED2) OK 029-2014 (KDES Ed. 2) and the all-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008)

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2. ENVD replaces taxes ...

For legal entities:

Organizations - With regard to profits received from entrepreneurial activities taxable.

For example, an entrepreneur who consists of tax accounting at the place of residence, must once again stand up for tax accounting in the municipality in which he is going to conduct business with the use of UNVD. The place of permanent or temporary registration of the entrepreneur does not limit his right to use ENVD in another region.

From this rule there are exceptions. So, organizations are obliged to take tax accounting only in one inspection on their location if they are engaged:

delivery or payroll retailer;
advertising on vehicles;
provision of road transport services for the transport of passengers and goods.

Registration procedure as a payer of UTII

To register as a payer of UNVD, organizations need to be submitted tax inspection Application for UNVD-1, approved by the Order of the Federal Tax Service of Russia of December 11, 2012 No. MMB-7-6 / 941. Entrepreneurs are applying for ENVD-2, approved by order of the Federal Tax Service of Russia of December 11, 2012 No. MMB-7-6 / 941.

Application must be applying for five working days from the date when you began to conduct imputed activities. This date must be specified in the statement. Such an order is provided for in paragraph 3 of Article 346.28, paragraph 6 of the Tax Code of the Russian Federation. Forms of applications, approved by order of the Federal Tax Service of Russia of December 11, 2012 No. MMB-7-6 / 941, apply from January 1, 2013 (Letter of the Federal Tax Service of Russia of December 25, 2012 No. PA-4-6 / 22023).

Tax Inspectorate, having received an application for registration as a payer of the UTII, is obliged to notify the organization (entrepreneur) about the registration. The date of registration as a payer of the Unified Tax will be the start of the application of the UTII, indicated in the application. Such an order is provided for in paragraph 3 of Article 346.28 of the Tax Code of the Russian Federation.

Date of registration As a taxpayer of a single tax is the date of the application of the application of the taxation system established by this chapter, indicated in the application On registration as a taxpayer of a single tax.

Application for UNVD filed with a delay - get ready for fine

Organizations and IPs that have passed on UNVD must submit a statement about registration as a "inlet" within five working days from the date of commencement of the use of special. For violation of this period, monetary punishment is provided. Letter FTS dated March 29, 2016 No. SA-4-7 / 5366

Transition to the shift is voluntary. But to put the tax authorities about their decision must necessarily.

To register the newly minted "sweeters" should be in the tax inspectorate or at the place of business translated on UNVD, or at the place of finding an organization (the place of residence of the IP), depending on the type of activity.

If you tighten with the submission of the appropriate statement, it may turn into a non-painting company or an entrepreneur with a fine of 10 thousand rubles.

The procedure for removal from the register when stopping the "imputed" activities - UNVD

Removing from accounting as a payer of UTIIs, is carried out on the basis of an application presented in tax authority.

Taxpayers are entitled to switch to another taxation regime from the beginning of the calendar year (). Therefore, with the termination of the "imputed" activity, it is necessary to submit a corresponding statement into the tax authority. It is necessary to do this no later than five working days from the date of termination of the implementation of the activities of UNVD (paragraph 6 of Art. 6.1, paragraph 3 of paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation). The end of the event is indicated in the application and is considered to be the date of reliating (paragraph 3 of paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation).

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5. Accounting and responsibility for the tax violation

Combining UTII and other tax systems

If the taxpayer is accrued by UNVD, and other taxation systems apply, then he should conduct separate accounting of property, commitments and economic operations.

Section of the indicators:

for each type of activity, taxable ENVD;
with regard to activities, taxable ENVD and activities taxable in other regimes of taxation.

Mandatory accounting of indicators:

for taxes calculated as tax agents;
for other taxes and fees.

The obligation to comply with the procedure for maintaining cash transactions.

"Wenna" does not exempt from the duty. This means that organizations on the UNVD are obliged to conduct a cash book, filling out profitable and expendable orders etc. (see section ") However, if the organization refers to, then it is independent of the tax system, it is entitled not to establish the limit of cash balance money at the register. But individual entrepreneurs in addition to the right not to establish a limit of cash balance at the box office, IP may not issue cash orders, do not conduct a cash book.

Accounting Accounting Legal Entities (except IP)

Organizations that have passed on UNVD must fully maintain accounting. That is, make registers, draw up quarterly and and give them to the tax inspection and Rosstat. But entrepreneurs using "shift" from conducting accounting Released.

Responsibility of submission of employees

These information will hand over all organizations and IPs that have employees. If there are no workers, you do not need to pass.

As for cash register equipment (CCT)

these now payers of UTII (and organization, and IP) have the right to refuse. Instead of CCT checks, they should at the request of the buyer to issue a different document confirming the reception of cash (for example, a commodity check or receipt). If the "invementer" wants to use cash machine, He can do it.

Responsibility for tax offenses

Conducting activities without registration: 10% of income, but not less than 40 thousand rubles
Late presentation of the Declaration: 5% of the tax amount, not less than 1 thousand rubles
Non-payment (untimely payment) tax: 20% of the tax amount, intentionally 40% of the tax amount

Note: What specifically a fine threatens for late delivery of the Declaration of: income tax, VAT, USN, UNVD, insurance premiums in Pension Fund RF - PF of the Russian Federation, Socillars - FSS RF, and other violations.

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6. Formula of the calculation, the procedure for calculating the tax of UNVD 2020

Formula Calculation of ENVD for 2020

According to the order provided for in paragraph 10 of the Tax Code of the Russian Federation, the calculation aVD sums for 1 month Manufactured by the formula:

ENVD \u003d (bd x K1 x K2 x FP) / KD X CD 1 x Ns - insurance contributions

So, we know:

CD - the number of calendar days in the month;

CD 1. - the actual number of days of entrepreneurial activity in a month as a taxpayer of a unified tax;

Bd - basic return according to paragraph 3 of the Tax Code of the Russian Federation;

FP - the physical indicator is the area of \u200b\u200bthe serviceport, or the number of employees;

K1. - cm. ,

Ns. - tax rate according to;

Insurance contributions - These are deductions for themselves (IP) or for employees in the Pension Fund, Fund social insurance, medical Foundation. In this case, the sum of the unified tax can not be reduced by the amount of contributions by more than 50 percent. If IP has no workers, they reduce the sum of the unified tax on the Pension Fund of the Russian Federation and the Federal Fund of Mandatory medical insurance Fixed size. Those. For the entire amount paid.

Note: At the end of the calendar year, the declaration and tax calculation and the decrease in USN and UTII on insurance premiums are filled. This usually causes a lot of questions.

And here K2. You take for your region. How to search - see below " Additional links on the topic".

The values \u200b\u200bof the C2 corrective coefficient are rounded to the third decimal sign. The values \u200b\u200bof physical indicators are indicated in integer units. All values \u200b\u200bof the values \u200b\u200bof the declaration are indicated in full rubles. The values \u200b\u200bof the values \u200b\u200bof less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and are more rounded to a full ruble (whole unit).

Calculator UENVD

Calculate a single tax on imputed income on its own very simple, if you know all the components of the formula. Our online calculator will help you with this. Substitute your values \u200b\u200b- and get the amount of tax to pay.

Calculator UENVD

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7. Reducing UTII tax on insurance premiums

Taxpayers UTII - Organizations

have the right to reduce the amount of tax calculated for taxable period, on the amount of payments (contributions) and benefits that were paid in favor of workers engaged in those areas of the taxpayer, according to which a single tax is paid. (p. 2). In this case, the amount of such a decrease can not be greater than 50% of the calculated tax.

Taxpayers ENVD - Individual Entrepreneurs

they have the right to reduce the tax amount calculated for the tax period, on the amount of payments (contributions) and benefits that have been paid in favor of workers employed in those areas of the taxpayer, according to which a single tax is paid. (p. 2 Article 346.2 of the Tax Code of the Russian Federation). In this case, the amount of such a decrease can not be greater than 50% of the calculated tax.

Individual entrepreneurs without workers, that is, they do not produce payments and other remuneration to individuals, can reduce the sum of the unified tax on the imputed income on the amount of the paid (for themselves) in a fixed amount of insurance premiums in the FFM and FFOMs without the use of 50% limitations, i.e. . The whole amount of insurance premiums.

Individual entrepreneurs who have there are hired workersIt is not entitled to reduce the amount calculated by them in a single tax on the imputed income on the amount of insurance premiums paid for themselves in a fixed amount of insurance premiums.

Additional Information

At the end of the calendar year, the Declaration and Calculation of Taxes and the decrease in USN and UNVD on insurance premiums are filled. This usually causes a lot of questions.
Table of the Federal Tax Service of the Russian Federation, which provides options for reducing the amounts of calculated tax fees. The appropriate order is directed by the letter of 15.10.13 No. EF-4-3 / [Email Protected]
The question of: "When an entrepreneur who earned more than 300,000 rubles, it is possible and more profitable to pay the second, an additional part of the insurance premiums of the FIU?

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8. Submission of the Declaration and payment of the tax of UNVD

Duration of payment of ENVD

before 25 The number of the month following the reporting period (quarter). For details, see.

The procedure and timing of the submission of the tax return on UNVD

Tax Declarations on the "Wenniest" are submitted to the tax authority for the results of each block - no later than 20 "The number of the month following the quarter ().

Form of the Declaration on UTII

For the first quarter of 2015 it is necessary to file tax Declaration Under UNVD, the form and order of filling of which are approved by order of the Federal Tax Service of Russia of 04.07.2014 No. MMB-7-3 / [Email Protected]

Where and in what quantity to hand over the declarations on UTII, depends on where the payer leads activities and in which inspections is registered. Disassembled in all possible situations to help the table below.

Where the payer is working	How many declarations to pass	How many sections 2 fill
IN municipalitiessubordinate to different inspections	A separate declaration in each inspection in which the organization consists in accounting as a payer of UNVD (paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, sub. 5 p. 3.2 of the procedure approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. MMB-7-3 / 353)	Fill out separately Section 2 for each type of activity and by municipal education - each Code of Oktmo
In municipalities, subordinate to one inspection	One declaration in this inspection (letter of the Ministry of Finance of Russia of March 20, 2009 No. 03-11-06 / 3/68)	Fill in section 2 for each type of activity and by municipal education - each Code of OCTMO (a letter of the Ministry of Finance of Russia of March 20, 2009 No. 03-11-06 / 3/68). If the organization is engaged in the same type of activity in different municipalities, fill in a separate section 2 only for each municipal education (the letter of the Ministry of Finance of Russia of December 19, 2014 No. 03-11-11 / 65735)
In one municipality (registration in one inspection)	One declaration in the inspection (a letter of the Ministry of Finance of Russia of December 19, 2014 No. 03-11-11 / 65735)	If the payer is engaged in one type of activity at different places, then section 2 declarations need to be filled out once - in general, the type of activity (the letter of the Ministry of Finance of Russia dated December 19, 2014 No. 03-11-11 / 65735). If a different species Activities - separate section 2 for each type of activity

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9. Questions - Answers to the imputed tax of ENVD 2020

Is it possible to transition to ENVD to another taxation regime during the calendar year?

It is possible to voluntarily switch to AVD to Osn, USN and other tax systems can be only from the next calendar year (paragraph 3 of paragraph 1). So, the day of the transition will be considered January 1 of the next year.

Is there any possibility to transition to UTII on the USN during the calendar year?

Organizations and individual entrepreneurs who have ceased to be ENVD taxpayers have the right on the basis of the notification to switch to USN from the beginning of that month, in which their obligation to pay UNVD was discontinued.

What order are the subsidies allocated from the budgets of different levels of taxpayers of a single tax on imputed income?

The budget allocations received from the budget in the form of subsidies for reimbursement of incomplete income in connection with the sale of goods, the performance of work or the provision of services for prices regulated by state or municipal authorities carried out in the framework of entrepreneurial activities taxable incremented income tax, taxes within other regimens of taxation, including within the framework of the simplified taxation system, should not.

At the same time, subsidies allocated from the budgets of a different level by taxpayers of a single tax on imputed income on the purposes that are not related to the reimbursement of incomplete income in connection with the sale of goods, the fulfillment of works or the provision of services at prices regulated by state or municipal authorities are subject to inclusion part nonealization revenuesaccounted for when determining the tax base in accordance with the provisions or Tax Code.

How does the Declaration be filled in the implementation of one type of activity taxable by UTII, in different places?

When carrying out the taxpayer of the same type of entrepreneurial activity in several separately located places when filling in the Declaration on the UTII, Section 2 is filled separately for each site of this type of entrepreneurial activity (each OKTO code). (filling out the tax return on UNVD, approved by order of July 4, 2014 N MMB-7-3 / [Email Protected]

How to calculate UTII, if the taxpayer closed one of the outlets

If the "sphell" closed one retail trade object, without stopping the "imputed" activity in the field of retail trade in other objects, then UNVD in a closed store is calculated not in the total month, in which the change in the physical indicator occurred, and on the basis of its actual days Work. Moreover, regardless of whether the taxpayer is removed from tax accounting According to this type of activity or continues to be carried out on other similar retail facilities. To this conclusion that is consistent with the position of many arbitration courts, the Ministry of Finance of Russia came in the letter from 03.12.15 No. 03-11-09 / 70689.

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10. Regional legislation on the charge (K2 ENVD)

Values basic profitability coefficient K2 UTII is established by representative bodies of municipal districts, urban districts, legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg, and this

thousands of municipal districts !!!

Either "shovel" all regional legislation, or the value of the Q2 coefficient for the shift, you can clarify, by calling the tax inspectorate at the implementation of the activities falling under the UNWD, or use the data submitted by the tax authorities on their website. Therefore, the coefficients of the K2 ENVD 2020 for any region: Smolensk, Orlov, Ryazan, Yaroslavl, Tula, Moscow, Moscow Region, S. Petherburg, Vladivostok, Khabarovsk, Yakutia, Voronezh, Kaluga, Ivanovo, Kursk, Lipetsk, Rostov on Don, Saratov . Leningrad region, Chelyabinsk, Ekaterinburg, Sverdlovsk region, Perm, Izhevsk, Irkutsk, Krasnoyarsk, Omsk, Novosibirsk, Chita, Omsk, Krasnodar, Astrakhan, Volgograd, Kazan, Tatarstan, Nizhny Novgorod, Penza, Samara, Saratov, Orenburg, Kirov you can find yourself

1. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, the regulatory legal acts of representative bodies of municipal districts, urban districts, the laws of the cities of the federal significance of Moscow and St. Petersburg and is applied along with common system Taxation (hereinafter referred to as this chapter is the general regime of taxation) and other tax regimes stipulated by the legislation of the Russian Federation on taxes and fees.

2. The tax system in the form of a single tax on imputed income for certain types of activities (hereinafter referred to as the Unified Tax) can be applied to the decisions of the representative bodies of municipal districts, urban districts, legislative (representative) state authorities of the cities of the federal significance of Moscow and St. St. Petersburg in Right following species Business activities:

1) the provision of household services, their groups, subgroups, species and (or) of individual household services classified in accordance with the All-Russian classifier of services to the population;

2) providing veterinary services;

3) provision of services for repair, maintenance and car wash;

4) providing services for the storage of motor vehicles in paid parking;

5) the provision of road transport services for the transport of passengers and goods carried out by organizations and individual entrepreneurs who are on the right of ownership or other rights (use, possessions and (or) of orders) not more than 20 vehicles intended to provide such services;

6) retail trade carried out through shops and pavilions with a commercial area of \u200b\u200bno more than 150 square meters for each object of commerce organization. For the purposes of this chapter, retail trade, carried out through shops and pavilions with a commercial area of \u200b\u200bmore than 150 square meters for each object of the trade organization, is recognized as an entrepreneurial activity in respect of which a single tax is not applied;

7) retail trade carried out through kiosks, tents, trays and other facilities of a stationary trading network that does not have trading rooms, as well as objects of a non-stationary trading network;

8) the provision of catering services carried out through the facilities of the public catering (except for the provision of catering services to educational, health and social security institutions) with the area of \u200b\u200bvisitors service hall no more than 150 square meters for each catering facility. For the purposes of this chapter, the provision of catering services carried out through public catering facilities with a visitors service hall of more than 150 square meters for each public catering facility is recognized as an entrepreneurial activity in respect of which a single tax is not applied;

9) providing catering services carried out through public catering facilities that have no visitors service hall;

10) distribution and (or) placement of outdoor advertising;

12) providing services for temporary accommodation and accommodation by organizations and entrepreneurs using the total area of \u200b\u200bpremises for temporary accommodation and accommodation of no more than 500 square meters in each facility;

13) providing services for transmission to temporary possession and (or) to use trading places located in the facilities of a stationary trading network that do not have trading rooms, objects of the non-stationary trading network (counters, tents, stalls, containers, boxes and other objects), and also facilities of the organization of catering, not having a visitors service hall;

14) providing services for transmission to temporary possession and (or) to use land plots for the organization of trading places in the stationary trading network, as well as to accommodate objects of the non-stationary trading network (counters, tents, stalls, containers, boxes and other objects) and objects Catering organizations that do not have visitors service halls.

2.1. Single tax does not apply to the types of entrepreneurial activities specified in paragraph 2 this article, in case of their implementation under the contract of a simple partnership (agreement on joint activities) or contract trust management Property, as well as in the case of their taxpayers, attributed to the category of the largest in accordance with this Code.

The unified tax is not applied to the types of entrepreneurial activities specified in subparagraphs 6-9 of paragraph 2 of this article, in case they are carried out by organizations and individual entrepreneurs who have passed in accordance with Chapter 26.1 of this Code to pay a single agricultural tax, and these organizations and Individual entrepreneurs are implemented through their facilities of the organization of trade and (or) catering produced by them agricultural products, including the products of primary processing produced by them from agricultural raw materials own production.

3. Regulatory legal acts of representative bodies of municipal districts, urban districts, laws of cities of the federal significance of Moscow and St. Petersburg are established:

2) Types of business activities in respect of which a single tax is introduced within the list established by paragraph 2 of this article.

With the introduction of a single tax with regard to business activities for the provision of household services, a list of their groups, subgroups, species and (or) of certain household services to be transferred to the payment of a single tax may be determined;

3) the values \u200b\u200bof the coefficient K_2 specified in this Code, or the values \u200b\u200bof this coefficient, taking into account the peculiarities of entrepreneurial activity.

4. Payment by organizations of a single tax provides for their exemption from the obligation to pay for the income tax (in relation to the profits received from entrepreneurial activities taxable), property tax (in relation to the property used for entrepreneurial activities taxable ) and a single social tax (with respect to payments made by individuals in connection with the conduct of entrepreneurial activities taxable).

Payment by individual entrepreneurs of a single tax provides for their exemption from the obligation to pay the tax on income of individuals (in relation to the income received from entrepreneurial activities taxable), property of individuals (in relation to the property used to carry out entrepreneurial activities tax) and a single social tax (with respect to income received from business activities taxable, and payments made to individuals in connection with entrepreneurial activities taxable).

Organizations and individual entrepreneurs who are taxpayers of a single tax are not recognized by taxpayers of value-added tax (in relation to operations recognized by taxation objects in accordance with Chapter 21 of this Code, carried out in the framework of entrepreneurial activities taxable), with the exception of value added tax to be paid in accordance with this Code when importing goods into the customs territory of the Russian Federation.

The calculation and payment of other taxes and fees not specified in this paragraph are carried out by taxpayers in accordance with other tax regimes.

Organizations and individual entrepreneurs who are taxpayers of a single tax pay insurance premiums for compulsory pension insurance In accordance with the legislation of the Russian Federation.

5. Taxpayers are obliged to comply with the procedure for maintaining settlement and cash operations in cash and cashless forms established in accordance with the legislation of the Russian Federation.

6. When implementing several types of entrepreneurial activities to be taxed with a single tax in accordance with this chapter, accounting for the indicators necessary for the calculation of the tax is carried out separately for each type of activity.

7. Taxpayers exercising along with entrepreneurial activities to be taxed by a single tax, other types of entrepreneurial activities, are required to conduct separate accounting of property, commitments and economic operations on entrepreneurial activities to be taxed by a single tax, and entrepreneurial activities in respect of which taxpayers pay taxes In accordance with other regime of taxation. At the same time, the accounting of property, commitments and economic operations regarding the types of entrepreneurial activity to be taxed by a single tax is carried out by taxpayers in the general order.

Taxpayers exercising along with entrepreneurial activities to be taxed by a single tax, other types of business activities, calculate and pay taxes and fees for these activities in accordance with other taxation regimes provided for by this Code.

8. Organizations and individual entrepreneurs when switching from a general tax regime on the payment of a single tax perform the following rule: the amount of value-added tax, calculated and paid by the taxpayer of value-added tax with the amount of payment (partial payment), obtained before going to the payment of a unified tax in The account of the upcoming deliveries of goods, the performance of work, the provision of services or the transfer of property rights carried out in the period after the transition to the payment of a single tax is subject to deduction in the last tax period, the preceding month of the transition of the taxpayer for the value added tax on the payment of a single tax, in the presence of documents indicating On the return of the tax by the Buyer in connection with the transition of the taxpayer at the payment of a single tax.

9. Organizations and individual entrepreneurs who pay a single tax in the transition to the total taxation regime are carried out by the following rule: the amount of value-added tax filed to the taxpayer to pay for the payment of a single tax on the goods acquired by them (work, services, property rights), which Not used in activities to be taxed with a single tax, are subject to deduction when switching to the general tax regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.

Article 346.27 of the Tax Code of the Russian Federation - the basic concepts used in this chapter

Federal Law of May 17, 2007 N 85-FZ in this Code made changes that come into force on January 1, 2008

For the purposes of this chapter, the following basic concepts are used:

increased income - a potentially possible income of a taxpayer of a single tax, calculated taking into account the set of conditions directly affecting the acquisition of the specified income, and used to calculate the value of a unified tax at a set rate;

basic return - the conditional monthly yield in value terms on one or another unit of the physical indicator, which characterizes a certain type of business activity in various comparable conditions, which is used to calculate the value of imputed income;

corrective coefficients of basic returns - coefficients showing the degree of influence of one or another condition on the result of entrepreneurial activities taxable, namely:

K_1 - a deflator-mounted calendar year, taking into account the change consumer prices on goods (work, services) in the Russian Federation in the preceding period. The deflator coefficient is determined and is subject to official publication in the manner prescribed by the Government of the Russian Federation;

For the use of the value of the K_1 deflator value in 2007, see the Ministry of Finance of the Russian Federation of May 29, 2007 No. 03-11-02 / 151, in 2008 - a letter from the Department of Tax and Customs and Customs and Customer Tariff Policy of the Ministry of Finance of the Russian Federation of April 22, 2008 G. N 03-11-04 / 3/212

About the deflator coefficient corresponding to the consumer price change index for goods (work, services), to calculate the tax base single tax For the imputed income, see Help

K_2 - corrective coefficient of base profitability, taking into account the set of features of entrepreneurial activities, including the range of goods (works, services), seasonality, operation mode, income size, features of entrepreneurial activity, electronic board information field area, exterior information field area With any way of applying an image, an external advertising information field area with an automatic image change, the number of buses of any types, trams, trolley buses, passenger and trucks, trailers, semi-trailers and dissigation trailers, river vessels used to distribute and (or) advertising, and other features;

household services - paid services provided to individuals (with the exception of the services of pawnshops and repair services, maintenance and car wash) provided for by the All-Russian Classifier for services to the public;

veterinary services - services paid by individuals and organizations on the list of services provided by the regulatory legal acts of the Russian Federation, as well as the all-Russian classifier of services to the population;

repair services, maintenance and car wash are paid services provided to individuals and organizations on the list of services provided for by the All-Russian Classifier of Services to the population. These services do not include services for refueling vehicles, warranty and service services, as well as services for the storage of motor vehicles on paid car parking;

vehicles - vehicles intended for transportation on the roads of passengers and cargo (buses of any types, passenger and trucks). Vehicles do not include trailers, semi-trailers and dissipation trailers;

paid parking - squares (including open and indoor platforms) used as places to provide paid vehicle storage services;

retail trade is entrepreneurial activities related to trade in goods (including cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include the implementation of the excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of this Code, food and beverages, including alcohol, both in the packaging and packaging of the manufacturer, and without such packaging and packaging, in bars, restaurants, cafes and other facilities of the organization of catering, gas in cylinders, cargo and special cars, trailers, semi-trailers, transigales, buses, buses of any types, goods in samples and catalogs outside the stationary trading network (including as mail (parcel trade), as well as through telemon and computer networks), the transfer of drugs on preferential (free) recipes, as well as products of own production (manufacture);

stationary trading network - a trading network located in the construction of buildings, buildings, structures connected to engineering communications;

the stationary trading network, which has trading rooms, is a trading network located in the construction of buildings and buildings (their parts), which have been equipped with special equipment separate rooms intended for retail trade and customer service. This category of shopping objects includes shops and pavilions;

a stationary trading network that does not have trading rooms - a trading network located in the construction of buildings, buildings and structures (their parts), which are not contained and specially equipped for these purposes, as well as in buildings, buildings and structures (their parts) used to conclude retail sales contracts, as well as for trading. This category of trading facilities includes indoor markets (fairs), shopping complexes, kiosks, vending machines and other similar objects;

non-stationary trading network - a trading network operating on the principles of deliverance and disposal trade, as well as the objects of the organization of trade, not attributable to the stationary trading network;

transport trade is retail trade outside the stationary retail network using specialized or specially equipped vehicles, as well as mobile equipment used only with the vehicle. This type of trade includes trading using a car, autolant, auto shop, Tonara, car drive, mobile vending machine;

diverse Trade - Retail, carried out outside the stationary retail network by direct contact of the seller with a buyer in organizations, in transport, at home or on the street. This type of trade includes trading from hand, tray, from baskets and hand trucks;

catering services - services for the manufacture of culinary products and / or confectionery products, creating conditions for consumption and (or) the sale of finished culinary products, confectionery products and (or) purchased goods, as well as to conduct leisure. Food services are not facilities for the production and implementation of the excisable goods specified in subparagraphs 3 and 4 of paragraph 1 of this Code;

the object of the organization of catering, having a visitors' service hall - the building (part of it) or the structure intended for the provision of public catering services, having a specially equipped room (open platform) for consumption of finished culinary products, confectionery and (or) purchased goods, and Also for leisure. This category of public catering facilities includes restaurants, bars, cafes, dining rooms, snack bars;

the facility of public catering, which has no visitors to service, is a public catering organization that has no specially equipped room (open area) for consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, shops (sections, sections) of cooking and other similar public catering points;

the area of \u200b\u200bthe trading hall is part of the store, pavilion (open area), occupied by equipment designed for the calculation, demonstration of goods, conducting cash payments and service of buyers, the area of \u200b\u200bcontrol and cash components and cash registers, the area of \u200b\u200bservice personnel, and the area of \u200b\u200bpassages for Buyers. The commercial area also includes a leased part of the commercial site. Square of utility, administrative and domestic premises, as well as premises for the reception, storage of goods and preparation for sale, in which customer service is not made, does not refer to the area of \u200b\u200bthe trading room. The area of \u200b\u200bthe trading hall is determined on the basis of inventory and guidelines;

the area of \u200b\u200bthe visitors room is the area of \u200b\u200bspecially equipped premises (open areas) of the facility of the public catering organization, intended for consumption of finished culinary products, confectionery products and (or) of purchased goods, as well as for leisure activities, determined on the basis of inventory and guidelines.

For the purposes of this chapter, the inventory and guidelines include any documents available from the organization or an individual entrepreneur for an entity of a stationary trading network (catering organization), which contain the necessary information about the appointment, constructive features and layout of premises of such an object, as well as information confirming the right to use this object (sales contract non-residential premises, technical passport for non-residential premises, plans, schemes, explication, lease agreement (sublease) non-residential premises or its part (parts), permission to serve visitors to open platform and other documents);

outdoor platform - a place specially equipped for trade or catering location located on the land plot;

the store is a specially equipped building (part of it), intended for sale of goods and providing services to buyers and secured trade, subsidiary, administrative and household premises, as well as premises for receiving, storage of goods and prepare them for sale;

pavilion is a building having a trading room and calculated on one or several jobs;

a kiosk is a building that does not have a trading hall and is designed for one workplace of the seller;

the tent is a collapsible design, equipped with a welcome, which does not have a trading hall;

trading place is a place used to make transactions of retail sale. Trade places include buildings, buildings, structures (their part) and (or) land plots used to make retail sales transactions, as well as non-retail and catering facilities, not having trading halls and visitors service halls (tents, stalls, kiosks, boxes, containers and other facilities, including those located in buildings, buildings and structures), counters, tables, trays (including located on land), land plots used to accommodate the objects of the organization of retail trade (public food) who do not have trading halls (visitors service halls), counters, tables, trays and other objects;

a stationary shopping place is a place used to make purchase and sale transactions in the facilities of a stationary trading network. Land plots transferred to organizations and individual entrepreneurs for the organization of a stationary trading network also include stationary trading places.

the area of \u200b\u200bthe information field of the electronic chamber of outdoor advertising is the area of \u200b\u200bthe light-emitting surface;

dissemination and (or) placement of outdoor advertising - the activities of organizations or individual entrepreneurs to bring to consumers of advertising information by providing and (or) use of outdoor advertising (shields, stands, posters, electronic (light) scoreboards and other stationary technical means) intended for an indefinite circle of persons and designed for visual perception;

distribution and (or) accommodation for advertising on buses of any types, trams, trolley buses, cars and trucks, trailers, semi-trailers and Rapus trailers, river courts - the activities of organizations or individual entrepreneurs to bring to consumers of advertising information intended for an indefinite circle of persons and designed for visual perception, by placing advertising on the roofs, side surfaces of the bodies of the specified objects, as well as installing advertising shields, tablets, electronic scoreboards and other means of advertising;

the number of employees is the average (average) for each calendar month of the tax period, the number of working on all employees, including part-time working, contract contracts and other civil law agreements.

premises for temporary accommodation and accommodation - premises used for temporary accommodation and accommodation in individuals (apartment, room in the apartment, a private house, cottage (their parts), hotel room, hostel room and other rooms). The total area of \u200b\u200bpremises for temporary accommodation and accommodation is determined on the basis of inventory and guidelines for objects for providing temporary accommodation and accommodation services (sales contracts, rental (subleases), technical passports, plans, schemes, explications and other documents).

When determining the total area of \u200b\u200bpremises for temporary accommodation and accommodation of hotel-type facilities (hotels, campgrounds, hostels and other objects), the area of \u200b\u200bpremises is not taken into account common use residents (halls, corridors, lobbyings on floors, inter-storey stairs, common bathrooms, saunas and shower rooms, premises of restaurants, bars, canteens and other premises), as well as the area of \u200b\u200badministrative and economic premises;

objects for providing temporary accommodation and accommodation services - buildings, buildings, structures (parts of them) having premises for temporary accommodation and accommodation (residential buildings, cottages, private houses, buildings on household plots, buildings and buildings (complexes of structurally isolated (combined) buildings and buildings located on one land plot) used under hotels, campings, hostels and other objects);

parking Area - Total Area land plotwhere paid parking is located on the basis of the guidelines and inventory documents.

Article 346.28 of the Tax Code of the Russian Federation - Taxpayers

Federal Law of July 29, 2004 N 95-FZ in this Code have made changes that come into force on January 1, 2006.

1. Taxpayers are organizations and individual entrepreneurs who are engaged in the territory of the municipal district, the urban district, the cities of the federal significance of Moscow and St. Petersburg, which introduced a single tax, entrepreneurial activities taxed by a single tax.

2. Taxpayers who carry out activities established by clause 2 of this Code are required to register with the tax authorities at the place of the implementation of the specified activities within five days from the beginning of the implementation of this activity and make the payment of a unified tax introduced in these municipal areas, urban districts, cities of federal significance Moscow and St. Petersburg.

On approval of applications for regulations on the registration of organization and individual entrepreneurs - UTII taxpayers in the tax authority at the place of implementation of entrepreneurial activities, see the Order of the Federal Tax Service of Russia of February 5, 2008 NM-3-6 / [Email Protected]

Article 346.29 of the Tax Code of the Russian Federation - Tax Object and the tax base

Federal laws of July 29, 2004 N 95-FZ, of June 18, 2005 N 64-FZ and dated July 21, 2005 N 101-FZ in Article 346.29 of this Code, amendments have been made to enter into force on January 1, 2006 .

1. The object of taxation for the use of a single tax recognizes the imputed taxpayer income.

2. The tax base for calculating the sum of the unified tax is recognized by the value of imputed income,

calculated as a product of basic return on a certain type of entrepreneurial activity,

calculated for the tax period, and the magnitude of the physical indicator characterizing this species Activities.

Federal Law of May 17, 2007 N 85-FZ in paragraph 3 of Article 346.29 of this Code, amendments have been made to enter into force on January 1, 2008.

3. To calculate the sum of the unified tax depending on the type of entrepreneurial activity

the following physical indicators are used, characterizing a certain type of entrepreneurial

activities and basic returns per month:

4. Basic yield is adjusted (multiplied) on the coefficients K_1 and K_2.

6. In determining the magnitude of the base profitability, representative bodies of municipal districts, urban districts, legislative (representative) state authorities of the cities of the federal significance of Moscow and

St. Petersburg can correct (multiply) the basic yield specified in paragraph 3 of this article, to the corrective coefficient K_2.

The corrective coefficient K_2 is defined as a product of representative bodies established by the regulatory legal acts of the municipalities, urban districts, the laws of cities of the federal significance of Moscow and St. Petersburg of the values \u200b\u200bthat are influenced by the result of the entrepreneurial activities of the factors provided for in Article 346.27 of this Code.

At the same time, in order to account for the actual period of business time, the value of the corrective coefficient K_2, which takes into account the influence of the factors on the result of entrepreneurial activity, is defined as the ratio of the number of calendar days of entrepreneurial activity during the calendar month of the tax period to the number of calendar days in this calendar month of the tax period .

Federal Law of May 17, 2007 N 85-FZ to clause 7 of this Code made changes that come into force on January 1, 2008

7. The values \u200b\u200bof the corrective coefficient K_2 are determined for all categories of taxpayers by representative bodies of municipal districts, urban districts, legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg for a period of at least the calendar year and can be established ranging from 0.005 to 1 inclusive. If the regulatory legal act of the representative body of the municipal district, the urban district, the laws of the cities of the federal significance of Moscow and St. Petersburg on amending the current values \u200b\u200bof the corrective coefficient K_2 were not adopted before the next calendar year and (or) did not enter into force in the procedure established by this Code From the beginning of the next calendar year, the following calendar year continues to operate the values \u200b\u200bof the corrective coefficient K_2, which operated in the previous calendar year.

9. In the event that during the tax period, the taxpayer occurred a change in the magnitude of the physical indicator, the taxpayer, when calculating the sum of the unified tax, takes into account the specified change from the beginning of the month in which the change in the magnitude of the physical indicator occurred.

10. The amount of imputed income for the quarter, during which the relevant state registration of the taxpayer was carried out, is calculated on the basis of full months since the month following the month mentioned state registration.

Article 346.30 Tax Code of the Russian Federation - Tax period

The tax period for a single tax is recognized as a quarter.

Article 346.31 of the Tax Code of the Russian Federation - Tax Bet

The set of single tax is set in the amount of 15 percent of the value of imputed income.

Article 346.32 of the Tax Code of the Russian Federation - the procedure and timing of payment of a single tax

1. Payment of a single tax is made by the taxpayer at the outcome of the tax period no later than the 25th day of the first month of the following tax period.

Federal Law of July 21, 2005 N 101-ФЗ paragraph 2 of this Code is set forth in new editioncoming into force on January 1, 2006

2. The amount of a single tax calculated for the tax period is reduced by taxpayers for the amount of insurance premiums for compulsory pension insurance paid (within the estimated amounts) for the same period of time in accordance with the legislation of the Russian Federation when paying rewards with taxpayers to their employees engaged in those The areas of the taxpayer's activities, according to which a single tax is paid, as well as on the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance, and on the amount of temporary disability benefits paid by employees. In this case, the sum of the unified tax can not be reduced by more than 50 percent.

Federal Law of December 31, 2002 N 191-FZ of this Code is supplemented with paragraph 3, which comes into force on January 1, 2003

3. Tax declarations on the basis of the tax period are submitted by taxpayers in the tax authorities no later than the 20th day of the first month of the following tax period.

Article 346.33 of the Tax Code of the Russian Federation - enrollment of the sums of the Unified Tax

Federal Law of December 28, 2004 N 183-FZ in this Code made changes that come into force on January 1, 2005

The sums of the unified tax are credited to the accounts of the federal treasury bodies for their subsequent distribution to the budgets of all levels and budgets of state extrabudgetary funds In accordance with the budget legislation of the Russian Federation.

"one. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, the regulatory legal acts of representative bodies of municipal regions, urban districts, the laws of cities of the federal significance of Moscow and St. Petersburg and are applied along with the general taxation system (hereinafter referred to This chapter is the general regime of taxation) and other tax regimes stipulated by the legislation of the Russian Federation on taxes and fees. "

An analysis of the new edition of this article allows you to note that currently on the territory of individual cities within the same region, the procedure for calculation and payment of UNVD may be different. In addition, it is worth noting that from January 1, 2006 in Chapter 26.3 of the Tax Code of the Russian Federation, legally allowed to combine UNVD with a simplified tax system.

We remind you that Introduction on the territory of the entity of the ENVD system for certain types of activities implies that the subject carrying out the relevant activities is translated into the UNVD system in obligatory. This in particular, attention is drawn to the letter of the Ministry of Finance of Russia dated October 8, 2004 No. 03-06-05-04 / 31. The specified document explained that in the case of the introduction of a special tax regime in the form of UNVD for certain types of entrepreneurial activities in the territory of the subject of the Russian Federation, the transition to the specified taxation system is mandatory for all taxpayers of the region carrying out these types of entrepreneurial activities.

Since this book is devoted to issues of promotional activities, it is completely natural that further we will consider the types of advertising activities in respect of which the application of the taxation system in the form of UNVD is envisaged.

In other words, taxpayers translated into UNVD, importing goods to the customs territory of the Russian Federation, with operations on the import of goods calculate and pay value added tax. Such a norm was introduced in order not to create a preferential taxation regime for taxpayers imported goods. All other operations in the framework of activities taxable by a single tax of imputed income are not subject to the taxation of VAT.

Accordingly, the amount of value added tax filed by the taxpayer of UNVD when purchasing goods (works, services), including fixed assets and intangible assetsOr actually paid by him when importing goods into the customs territory of Russia is taken into account in the value of such goods (works, services), including fixed assets and intangible assets. This follows from the NC RF.

In relation to VAT, the ENVD payer should pay attention to the following ...

Chapter 21 "Value Added Tax" from January 1, 2006 is significantly changed by the provisions Federal Law №119-ФЗ.

Before making changes to Chapter 21 "Tax of value added" of the Tax Code of the Russian Federation by Federal Law No. 119-FZ, the question remained the question: are the recovery of VAT amounts previously taken to deduct on the incomportant fundamental funds used in production activities after the organization's transition to the payment of a unified tax? The position of the Ministry of Finance of the Russian Federation on this issue was unambiguous - the VAT amount should be restored and return to the budget (the letter of the Ministry of Finance of the Russian Federation of March 22, 2004 No. 04-05-12 / 14). But as the arbitration practice showed, the courts did not always support the position of the "tax authorities", pointing out that the subsequent change in the taxation regime cannot serve as a basis for obliges the organization that is not a VAT payer to restore the amounts of this tax, legitimately presented to deduct in previous reporting Periods. For example, such a point of view was expressed in the resolution of the Presidium of the Higher Arbitration Court Of the Russian Federation of March 30, 2004 №15511 / 03. Although in this decree the above problem is considered when switching to a simplified tax system, these findings are equivalent to the tax system in the form of UNVD.

With the entry into force of Federal Law No. 119-ФЗ, all these disputes are definitely solved: to restore VAT during the transition to the "shift" it is necessary. The NK of the Russian Federation indicates:

"When the taxpayer transitions to special tax regimes in accordance with chapters 26.2 and 26.3 of this Code of tax, adopted by the taxpayer on goods (work, services), including fixed assets and intangible assets, and property rights in the manner prescribed by this Head are subject to recovery in the tax period preceding the transition to the specified modes. "

Operations that do not fall under the taxation of a single tax are subject to taxation of value added tax in the general order. Accordingly, by goods and services used in the implementation of such activities, the amount of "input" tax on value added can be submitted. In the letter of the Russian Federation of September 4, 2003 No. 22-2-16 / 1962-AC207 "On the procedure for the application of the tax system in the form of a single tax on imputed income for certain types of activities" (hereinafter referred to as a letter of September 4, 2003) the tax office reminds On the need to distribute the amount of "entrance" value added tax. If the goods, services are used to implement both taxable and non-taxable operations, made on them value added tax is made to deduct in the proportion in which these goods, services are used for the production and sale of goods, services, operations, The realizations of which are subject to taxation. The above proportion is determined on the basis of the cost of shipped goods rendered, the operations for the implementation of which are subject to taxation in the total value of goods, services shipped by the tax period.

At the beginning of the section of the present book dedicated to UTII, we noted that from January 1, 2006, the words of the legislator appeared in the Tax Code of the Russian Federation that UNVD could be applied along with the general taxation regime and "Other tax regimes". Maintaining this amendment means that the text of Chapter 26.3 has been removed the contradiction with the Tax Code of the Russian Federation.

We will remind the reader that paragraph 4 of Article 346.12 Chapter 26.2 "Simplified Taxation System" of the Tax Code of the Russian Federation was put into effect from January 1, 2004, according to which organizations and individual entrepreneurs were entitled to apply UCN and UNVD at the same time:

"Organizations and individual entrepreneurs translated in accordance with Chapter 26.3 of this Code to pay a single tax on imputed income for certain types of activities for one or several types of business activities, it is entitled to apply a simplified tax system regarding other types of entrepreneurial activities. At the same time, restrictions on the size of income from the implementation, the number of employees and the cost of fixed assets and intangible assets established by this chapter, with respect to such organizations and individual entrepreneurs are determined on the basis of all activities they carry out. "

Chapter 26.3 "The tax system in the form of a single tax on imputed income for certain types of activities" prior to the entry into force of the provisions of Law No. 101-FZ formally did not contain such a rule regarding UTI payers, although the mass of economic entities actively combined ENVD and USN.

The changes made by paragraph 13 of Article 1 of Law No. 101-FZ from January 1, 2006, eliminated the contradiction between chapters 26.2 and 26.3 of the Tax Code of the Russian Federation.

With the simultaneous use of two special tax modes, pay attention to the following.

In a letter of the Ministry of Finance of Russia dated December 27, 2004 No. 03-03-02-02 / 19 indicates that if taxpayers are used simultaneously with UPN and taxation system in the form of UTII, then restrictions on the size of the income of the taxpayer or the residual value of fixed assets and intangible assets, and Also, restrictions on the average number of employees for the tax (reporting) period established by Chapter 26.2 of the Tax Code of the Russian Federation are applied in relation to such taxpayers based on all activities carried out by them, for the aggregate indicators belonging to the UCN and UNVD.

A similar position was expressed in the letter of the Ministry of Finance of the Russian Federation of October 28, 2005 No. 03-11-04 / 3/123:

"According to paragraph 4 of Article 346.12 of the Code, taxpayers translated on the payment of a unified tax on imputed income for certain types of activities may apply a simplified tax system for other activities carried out by them.

At the same time from January 1, 2006 extreme Size Income, which allows the transition to a simplified taxation system, is taken into account in all types of activities, including those taxable by a single tax on imputed income for certain types of activities.

However, when solving the question of the loss of the right to apply a simplified tax system in case of exceeding the amount of income, only income derived from activities taxable in a simplified taxation system are taken into account. "

When it is possible, the protection method for the use of the Tax Code of the Taxation of the Taxation is not taken into account when determining the objective of taxation of the Tax Code of the RF. This is stated in a letter of Marks of the Russian Federation of September 10, 2004 No. 22-1-15 / 1522 "On the simplified tax system »:

"The Ministry of the Russian Federation for Taxes and Levies, considering the appeal, reports the following.

When implementing several types of entrepreneurial activities to be taxed by a single tax in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, the accounting of the indicators necessary for the calculation of the tax is carried out separately for each type of activity of the Tax Code of the Russian Federation).

At the same time, the Law No. 101-FZ found that « accounting for property, liabilities and economic operations regarding the types of entrepreneurial activities to be taxed by a single tax is carried out by taxpayers in the general order " .

Paragraphs of the tenth - eleventh paragraph 8 of Article 1 of Law No. 101-FZ since January 1, 2006, the Tax Code of the Russian Federation was supplemented by clause 8, in accordance with which taxpayers carrying out the types of entrepreneurial activities, subject to UNVD, and the types of entrepreneurial activity taxable with a single tax with USN, We are separate accounting of income and expenses. It is stated that in case of the impossibility of separation of expenses, when calculating the tax base for taxes, calculated by various special tax modes carried out by them in the process of carrying out entrepreneurial activity costs are distributed proportional to the share of income in the total income obtained when applying the specified special tax regimes.

Note that the Ministry of Finance of the Russian Federation earlier gave clarification on the procedure for distribution general expenses With the simultaneous use by the organizations of the general taxation regime and the taxation system in the form of UNVD. Since when using UTII, the tax is calculated based on the value of the imputed income, the value of expenses for tax purposes does not matter. The distribution of expenses is necessary for the calculation of the organization's income tax, which is calculated according to Chapter 25 of the Tax Code of the Russian Federation (and in our case for tax at the USN). According to the Tax Code of the Russian Federation, the expenses of organizations transferred to the payment of a single tax in case of the impossibility of their separation are determined in proportion to the share of the organization's income from this type of activity in the overall income of the Organization for all types of entrepreneurial activities. The Ministry of Finance of the Russian Federation in a letter on April 28, 2004 No. 04-03-1 / 59 "On the distribution of general expenses" draws attention to the fact that expenses are distributed among the activities of the reporting periods, a growing outcome since the beginning of the year. Such an explanation of the financial department calls the question: why from the beginning of the year and exactly the growing outcome? Because, despite the fact that UTII tax Quarter period, and incomes obtained by simultaneously two special tax regimes can be considered from the beginning of their simultaneous use (for example, from January 1, 2004 by a growing outcome), but this suggests the logic of a specialist, not the author of the law. In addition, we need to distribute expenses, precisely for the purpose of calculating the tax period, and the proportions of income will rather determine for the comparable period.

In this paragraph, there is another unreasonable contradiction - it is unknown, in proportion to what income is determined by the share of income on shipment, or by payment, taking into account the released income, or without accounting them. But the presence of the Tax Code of the Russian Federation gives us a clear term, which means income (in them, for example, do not include revenues specified in the Tax Code of the Russian Federation) with USN. What is meant by income taxable UTII, clearly indicated in chapter 26.3 of the Tax Code of the Russian Federation. In the end, we understand what the word income means. In accordance with paragraph first of the Tax Code of the Russian Federation, in order to the entire chapter on USN, including the Tax Code of the Russian Federation, the date of receipt of income is a day of receipt of funds for bank accounts and (or) in cash, receipt of other property (works, services) and (or) property rights, as well as debt repayment (payment) taxpayer in a different way ( cash method). Accordingly, the cash management method applies to determine the share of both the revenues on USN and income on UNVD.

As a result, with the simultaneous use of USN and UNVD, to determine the proportion, we will apply a cash transmission method only to the taxable Usn income, increasing the result of the reporting (tax) periods and we obtain the proportion of the share of income.

"Taxpayers who carry out activities established by clause 2 of Article 346.26 of this Code are obliged to register with the tax authorities at the place of implementation of the specified activities no later than five days from the beginning of this activity and to pay a unified tax introduced in these municipal areas , urban districts, cities of federal significance Moscow and St. Petersburg ».

That is, in accordance with the changes made by law No. 101-FZ, in the Tax Code of the Russian Federation, it is clearly defined that taxpayers who carry out entrepreneurial activities in respect of which the tax system applies in the form of UNVD is obliged to register in the tax authorities precisely at the place of implementation of such entrepreneurial activity. Accordingly, and pay the taxpayer's single tax will be precisely at the place of implementation of such activities (municipal district, urban district, cities of federal significance Moscow and St. Petersburg).

Example 1.

Suppose that the main activity of the flagship LLC is the distribution of outdoor advertising. Advertising shields are installed in all administrative districts of the city. In such a situation, the flagship LLC is obliged to register as a taxpayer of UTII in each administrative district, where advertising shields are located. Such a duty was established by the Tax Code of the Russian Federation.

End of example.

The organization simultaneously submitted copies of the documents certified in the prescribed manner of documents: certificates of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the Russian Federation (form No.09-1 -2, approved by order MNS of Russia of March 3, 2004 No. BG-3-09/178 "On approval of the procedure and conditions of assignment, application, as well as changes in the taxpayer identification number and forms of documents used in registration, deregistration of legal entities and individuals") , certificates of state registration of a legal entity (form No. 21001) or evidence of writing to a single state Register legal entities about a legal entity registered before July 1, 2002 (form No. 3,57001).

An individual entrepreneur simultaneously with a statement of registration represents copies of documents certified in the prescribed manner: certificates of registration in the tax authority individual At the place of residence in the Russian Federation (Form No. 09-2-2), certificates of state registration of an entrepreneur who operates without the formation of a legal entity, a certification document.

The registration of the taxpayer of UNVD (and organization and individual entrepreneur) is confirmed by the tax authority the latest notice in the form No. 9-ENVD-3 (hereinafter referred to as notice). The form of notification approved by the Order of the Ministry of Emergency Situations of the Russian Federation of December 19, 2002 No. BG-3-09 / 722 "On approval of the forms of documents and the procedure for registration of taxpayers of a unified tax on imputed income in the tax authorities at the implementation of entrepreneurial activities" (hereinafter - the order of MNS No. 722).

Removing the taxpayer of a single tax in the tax authority at the implementation of the activities is carried out under the termination of the implementation of the activities in respect of which the tax system may be used in the form of UNVD. Removal from the registration is carried out on the basis of an application submitted by the Organization or an individual entrepreneur (in an arbitrary form, indicating the date of termination of entrepreneurial activities). To the statement, the taxpayer UTII is making a notice issued to him.

About the removal of the tax authority notifies the organization and individual entrepreneur in arbitrary form.

The tax authorities at the place of implementation by the organization or an individual entrepreneurial entrepreneurial entrepreneurial entrepreneur (or) placement are obliged within three days from the date of registration or withdrawal from the organization or an individual entrepreneur to notify the tax authorities at the location of the organization or place of residence. individual entrepreneur. This is established by clause 7 of the order of the Ministry of Internal Affairs of the Russian Federation No. 722.

"one. An intricate income of the taxpayer recognizes the object of taxation to apply a single tax. "

N1, N2, N3 - physical indicators characterizing this type of activity in each month of the tax period (indicator for the first month of the quarter, the second month and the third month of the quarter);

K1, K2. - Corrective coefficients of basic profitability.

Please note that from the results of the taxpayer's activities, the amount of imputed income does not depend.

« At the same time, in order to account for the actual period of business time, the importance of the corrective coefficient K2, which takes into account the effect of these factors on the result of entrepreneurial activity, is defined as the ratio of the number of calendar days of entrepreneurial activity during the calendar month of the tax period to the number of calendar days in this calendar month of the tax period "

That is, since 2006, the basic return on a corrective coefficient is not adjusted, which takes into account the set of features of entrepreneurial activities in various municipalities, features settlement or location, as well as location within the settlement.

Amendments made by paragraph 472 of paragraph 16 of Article 1 of Law No. 101-FZ, canceled and the formula on which the coefficient K1 was calculated. In addition, since the corrective coefficient of the base profitability K1 was determined depending on cadastral value lands at the place of entrepreneurial activity by the taxpayer, and land Registry It was not adopted, we recall that in 2005 the coefficient K1 was not applied (Law No. 104-FZ).

Thus, the declaration for the first quarter must be submitted to the tax authorities no later than April 20 (according to the results of the following tax periods during the year - respectively, no later than July 20, October 20 and January 20).

The declaration has through page numbering and consists of:

Title leaf;

Section 1 "The sum of the unified tax on the imputed income for certain types of activity, payable to the taxpayer budget";

Section 2 "Calculation of a single tax on imputed income for certain types of activities";

Section 3 "Calculation of the sum of the unified tax on imputed income for the tax period";

Section 3.1 "The amount of the unified tax on the imputed income payable to the tax period budget".

The procedure for completing the tax return on a single tax on imputed income for certain types of activities is considered in Appendix No. 2 to the order of the Ministry of Finance of the Russian Federation of January 17, 2006 No. 8N.

We have already paid the attention of the reader to the fact that in relation to the dissemination and (or) placement of outdoor advertising of ENVD can be applied from January 1, 2005. This amendment to chapter 26.3 of the Tax Code of the Russian Federation introduced the Law No. 95-FZ.

It should be noted that at that time the tax legislation did not contain an independent definition, which should be understood as the concept of "outdoor advertising" and business entities on the basis of the Tax Code of the Russian Federation were guided by the interpretation of this term, which was kept in other regulatory legal acts, in particular advertising law.

After the changes made to the chapter 26.3 of the Tax Code of the Russian Federation, the proportion of "outdoor advertising" appeared in the tax legislation of the Russian Federation.

« distribution and (or) placement of outdoor advertising - the activities of organizations or individual entrepreneurs to bring advertising information to consumers by providing (or) use of outdoor advertising (shields, stands, posters, light and electronic scoreboards and other fixed technical means) intended For an indefinite circle of persons and designed for visual perception. "

As follows from the above standard of the Tax Code of the Russian Federation, only those organizations and individual entrepreneurs who remove income from the provision of services for the provision and (or) use of those belonging to them (leased or used on other legal basis ) stationary technical means for posting (distribution) of advertising information about other physical and legal entities, their activities, products, works, services.

Confirmation of the foregoing is a letter of the Ministry of Emergency Situations of the Russian Federation of November 10, 2004 №22-0-10 / [Email Protected]:

"In connection with the introduction of Federal Law of July 29, 2004 No. 95-FZ" On Amendments to the Party of the first and second Tax Code of the Russian Federation and the recognition of some legislative acts (provisions of legislation) of the Russian Federation on taxes and fees "(hereinafter referred to Federal Law) of changes and additions to the individual provisions of Chapter 26.3 "The taxation system in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation (hereinafter referred to as the Codex) The Ministry of the Russian Federation for Taxes and Racing reports the following.

In accordance with Articles 346.26 and 346.27 of the Code (as amended by the Federal Law) from 01/01/2005, the taxation system in the form of a unified tax on imputed income may be applied to the decision of the constituent entity of the Russian Federation regarding entrepreneurial activities for distribution and (or) the placement of outdoor advertising.

Bring this letter to the information of the lower tax authorities. "

Organizations, revenues received from such activities as the work on the manufacture (creation) of advertising materials and advertising carriers, as well as their installation, are subject to taxation in the general order or in the manner and on the conditions provided for by Chapter 26.2 of the Tax Code of the Russian Federation "Simplified Taxation System " This point of view is confirmed by the letter of the Ministry of Finance of the Russian Federation of October 10, 2005 No. 03-11-04 / 3/108, in which the taxpayer's private question is given:

"The Department of Tax and Customs Tariff Policy reviewed a letter on the application of the provisions of Chapter 26.3" The tax system in the form of a single tax on imputed income for certain types of activities "of the Tax Code of the Russian Federation (hereinafter referred to as the Codex) in relation to entrepreneurial activities to create promotional materials and reports following.

In accordance with paragraph 2 of Article 346.26 of the Code, the taxpayers of a unified tax on imputed income are recognized by organizations exercising in the territory of the constituent entity of the Russian Federation, which introduces a single tax on imputed income, business activities for distribution and (or) the placement of outdoor advertising.

At the same time, according to Article 346.27 of the Code of Entrepreneurial Activities for Dissemination and (or) the placement of outdoor advertising means the activities of organizations or individual entrepreneurs to bring advertising information to consumers by providing and (or) use of outdoor advertising (shields, stands, posters, light and light and Electronic scoreboard and other stationary technical means) intended for an indefinite circle of individuals and designed for visual perception.

Thus, the revenues received from such types of entrepreneurial activities as the work on the manufacture (creation) of advertising materials and the advertising carrier themselves, as well as their installation, are subject to taxation in the general order or in accordance with the procedure provided for by Chapter 26.2 "Simplified system taxation "Code".

If the organization carries out only exclusively installation of structures intended for the placement of outdoor advertising and belonging to either an advertising agency or advertiser, this organization is not a payer of UNVD in relation to this type of activity.

In order to use the tax system in the form of UTII, it does not apply to outdoor advertising advertising placed inside buildings, buildings and structures, in particular, in the metro wagons and on shields located in the station lobbies and on escalators. The confirmation of the foregoing is a letter of FTS of February 1, 2005 No. 2-1-12 / 089:

"In accordance with Articles 346.26 and 346.27 of the Tax Code of the Russian Federation (hereinafter referred to as the Codex) from 01/01/2005, the taxation system in the form of a single tax on imputed income may be applied to the decision of the constituent entity in relation to business activities for distribution and (or) the placement of outdoor advertising.

Under the distribution and (or) placement of outdoor advertising means the activities of organizations or individual entrepreneurs to bring advertising information to consumers by providing and (or) use of outdoor advertising (shields, stands, posters, light and electronic scoreboards and other stationary technical means), intended for an indefinite circle of individuals and designed for visual perception.

As follows from the above-mentioned norms of the Code, under the system of taxation in the form of a single tax on imputed income, only those organizations and individual entrepreneurs are falling on, who extract revenues from providing services for the provision and (or) use of those belonging to them (rented or used on other legal The grounds) of stationary technical means for placement (distribution) of advertising information on other individuals and legal entities, their activities, products, works, services, ideas and endeavors.

At the same time, the stationary technical means of outdoor advertising include only those technical means that are accommodated at objects. real Estate (Earth, buildings, buildings, structures and the like) are directly related to them and are not intended to move during the entire period established for their placement in the corresponding promotional places (panel plants, ground and wall panels, roofing plants, poster stands, Brackets, projection plants, electronic scoreboards, marquises, transparency-tapping and the like).

Thus, advertising placed inside buildings, buildings and structures, in particular, in the metropolitan cars and on shields located in the lobbies of stations and on escalators, does not apply to outdoor advertising in order to apply the tax system in the form of a single tax on imputed income for individual activities. "

In addition, in accordance with the emission of the Ministry of Finance of Russia dated October 29, 2004 No. 03-06-05-02 / 13 is not subject to a single tax of the distribution and (or) placement of outdoor advertising, carried out using remote, portable, lifting air, and Also other technical means related to non-stationary. According to the letter of the Ministry of Finance of Russia dated November 25, 2004 No. 03-06-05-04 / 55 is not subject to taxation of ENVD Advertising activities using plastic advertising structures.

In the letter of the Ministry of Finance of Russia dated April 14, 2005, No. 03-06-05-04 / 95 "On the payment of ENVDs from the dissemination of advertising in the framework of mediation contracts" says that the taxpayer acting as an intermediary between customers advertising and owners of stationary Advertising objects is not a payer of UTII. As mentioned above, this tax is subject to activities related to the extraction of outdoor advertising funds belonging to the taxpayer.

Based on the explanations given in the letters of the Ministry of Finance of Russia of December 16, 2004 No. 03-06-05-05 / 39 "On the procedure for applying the provisions of chapter 26.3" The system of taxation in the form of a single tax on the imputed income for certain types of activities "of the Tax Code of the Russian Federation" and dated December 27, 2004 No. 03-06-05-04 / 97 "On the taxation of activities for the dissemination and placement of outdoor advertising", the activities of individual entrepreneurs on independent distribution and (or) the placement of advertising information about their products is not subject to taxation of UNVD, since It can be recognized as a corresponding established article 2 of the Civil Code of the Russian Federation, the concept of "entrepreneurial activity".

If taxpayers extract revenues not only from activities related to the provision of services for the distribution and (or) placement of outdoor advertising, but also on the transfer under lease agreements (sublease) to temporary ownership or use of other business entities belonging to them (rented or used on otherwise legal grounds) stationary technical means of outdoor advertising, then they are involved in payment of UNVD only in terms of the results of their distribution activities and (or) placement of outdoor advertising. This is stated in a letter of FTS dated November 30, 2004 №22-2-14 / [Email Protected] "On the procedure for the application of the tax system in the form of a single tax on imputed income for certain types of activities." Revenues in the form of rental payments received by individual entrepreneurs are subject to taxation in the general order or on a simplified tax system. And taxpayers who received under the lease agreements (sublease) into temporary possession or use of stationary technical means of outdoor advertising for the purpose of extracting income from the distribution activities and (or) placement of outdoor advertising are attracted to the payment of UNVD on the general reasons with other taxpayers carrying out this Type of business activity.

If the taxpayer performs several types of entrepreneurial activities to be taxed by a single tax in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, in this case, according to the Tax Code of the Russian Federation, the accounting of indicators necessary for the calculation of the tax is carried out separately for each type of activity implemented by him.

As mentioned above, the list of activities established by the Tax Code of the Russian Federation in respect of which UNVD may be introduced, since January 1, 2006 expanded.

Law №101-ФЗ separately introduced as payers UTII organizationplacing advertising on vehicles that included freight and cars, Buses of any types, trams, trolleybuses, water transport (river vessels), trailers, semi-trailers, Rapin trailers.

Place the placement of information or installed billboards, electronic scoreboards, the plates are the roof and side surfaces of the bodies. This is determined by the Tax Code of the Russian Federation:

"Dissemination and (or) placement of advertising on buses of any types, trams, trolley buses, cars and trucks, trailers, semi-trailers and Rapus trailers, river vessels - the activities of organizations or individual entrepreneurs to bring to consumers of advertising information intended for an indefinite number of persons and designed for visual perception, by placing advertising on the roofs, side surfaces of the bodies of the specified objects, as well as installing advertising shields, tablets, electronic scoreboards and other advertising tools.

For distribution activities and (or) advertising on vehicles installed one physical indicator:

The number of buses of any types, trams, trolleybuses, passenger and trucks, trailers, semi-trailers and dispensing trailers, river vessels used to distribute and (or) advertising.

Accordingly, for each physical indicator there is a basic return. So basic yield from each vehicle Make 10,000 rubles.

Chapter 26.3 of the Tax Code of the Russian Federation are used in the following articles:

Taxable period
4. The rules stipulated by paragraphs 2 - 3.4 of this article shall not apply to taxes paid in accordance with the special tax regimes provided for by chapters 26.1, 26.2, 26.3 and 26.5 of the Tax Code of the Russian Federation.
Features of determining the tax base tax agents
Taxpayers sellers, freed from the fulfillment of the taxpayer's responsibilities related to the calculation and payment of tax, and persons who are not taxpayers, in the loss of the right to exemption from the execution of the taxpayer's duties or to apply special tax regimes in accordance with chapters 26.1, 26.2, 26.3, 26.5 The NK of the Russian Federation calculates and pay the tax on the operations of the sale of goods specified in the paragraph of this paragraph, starting from the period in which these persons switched to the general regime of taxation, until the day of the circumstances, which are the basis for the loss of the right to exemption from the execution of the taxpayer's responsibilities or on Apply the appropriate special tax regimes.
The procedure for attributing the amount of tax on the cost of production and sale of goods (works, services)
When switching a taxpayer to special tax regimes in accordance with chapters 26.2, 26.3 and 26.5 of the Tax Code of the Russian Federation, the tax deposits adopted by the taxpayer on goods (work, services), including fundamental means and intangible assets, and property rights in the manner prescribed by this The chapter is subject to recovery in the tax period preceding the transition to the specified modes.
Taxpayers
7. Organizations and individual entrepreneurs who have passed in accordance with Chapter 26.3 of the Tax Code of the Russian Federation to pay a single tax on imputed income for certain types of activities for one or several types of entrepreneurial activities, has the right to go to the payment of a single agricultural tax regarding other types of entrepreneurial activities. At the same time, the restrictions established by clause 5 of this article, in terms of income from the sale of agricultural products, including the production of primary processing produced by them from agricultural raw materials of their own production and in terms of income from the sale of agricultural products of their own production of members of agricultural cooperatives, as well as The work performed (services) for members of the cooperatives is determined on the basis of all types of activities carried out by these organizations and individual entrepreneurs.
The tax base
When switching to the payment of a single agricultural tax of an organization that applies the tax system in the form of a single tax on the imputed income for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, accounting to the date of such a transition reflects the residual value of the acquired (structural, manufactured) fixed assets and acquired (created by the Organization) of intangible assets that are paid before the transition to the payment of a single agricultural tax, in the form of the difference between the price of the acquisition (structures, manufacturing, the organization itself) of fixed assets and intangible assets and the amount of depreciation, accrued in the manner prescribed by the legislation of the Russian Federation About accounting, for the period of applying the tax system in the form of a single tax on imputed income for certain types of activities.
Taxpayers
4. Organizations and individual entrepreneurs who have passed in accordance with Chapter 26.3 of the Tax Code of the Russian Federation at the payment of a single tax on imputed income for certain types of activities for one or several types of business activities, has the right to apply a simplified tax system with respect to other types of entrepreneurial activities. At the same time, restrictions on the number of employees and the cost of fixed assets established by this chapter, with respect to such organizations and individual entrepreneurs are determined on the basis of all activities carried out by them, and limit value The income established by clause 2 of this article is determined by the type of activity, the taxation of which is carried out in accordance with the general regime of taxation.
The tax base
8. Taxpayers who have passed on certain types of activities to pay a unified tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation and (or) on the payment of the tax paid in connection with the use of the Patent Taxation System, in accordance with Chapter 26.5 NK The Russian Federation leads separate accounting of income and expenses on various special tax modes. If it is impossible to share costs when calculating the tax base for taxes, calculated by various special tax regimes, these costs are distributed in proportion to the share of income in the total income received when applying specified special tax regimes.

THE FEDERAL TAX SERVICE

LETTER

The Federal Tax Service reviewed the appeal and on the application of the norms of chapters 26.2 and 26.3 of the Tax Code of the Russian Federation (hereinafter - the Codex) reports the following.

1. Clause 2 of Article 346.13 of the Code, it is determined that organizations and individual entrepreneurs who have ceased to be taxpayers of the unified tax on imputed income (hereinafter referred to - ENVD) based on notification Go to a simplified taxation system (hereinafter - USN) from the beginning of that month, in which their obligation to pay ENVD was discontinued.

It should be borne in mind that, according to paragraph 1 of Article 346.13, the Codex on the transition to the USN taxpayers notify the tax authority at the location of the organization (the place of residence of the individual entrepreneur), while removing the ENVD taxpayer due to the transition to otherwise The tax regime they are in the tax authority at the place of entrepreneurial activities in respect of which the tax system was used in the form of UNVD, which does not always coincide with the location of the organization (the place of residence of the individual entrepreneur).

In addition, forms of applications for deregistration of an organization or an individual entrepreneur as a taxpayer of UTII, in particular, in connection with the transition to another taxation regime (approved by the Order of the Federal Tax Service of Russia of December 11, 2012 N MMB-7-6 / 941, registered in the Ministry of Justice Russia 02/19/2013, registration N 27198) It is not envisaged that in them the taxpayer indicates what kind of taxation regime it passes.

Considering the statement of the declaration of the organization (individual entrepreneur) as the taxpayer of the Organization (individual entrepreneur) as a taxpayer, due to the transition to another taxation regime, it is not a basis for transition to USN in accordance with paragraph 2 of Article 346.13 of the Code.

2. Clause 10 of Article 346.29 of the Code from 01/01/2013 provides for the possibility of determining the amount of imputed income on the basis of the actual number of days of the organization or an individual entrepreneur entrepreneurial activity in the quarter, during which the taxpayer was made to record (withdrawing from accounting) as a taxpayer of UNVD .

To date, this change in the tax return on UNVD is not reflected, therefore, in order to implement this provision of the Code, the Federal Tax Service of Russia considers it possible when submitting the tax return on UNVD on strings 050-070 of Section 2 "Calculation of the sum of the unified tax on imputed income for individual species activities "point out in the month of registration (withdrawal) as a taxpayer of the UTII, the magnitude of the physical indicator, corrected for the coefficient, defined as the ratio of the number of calendar days of the implementation of the relevant activity in the month of registration (withdrawal) as a taxpayer of UNVD to The number of calendar days in this month of the tax period.

Example. The organization, starting on April 11, 2013 to exercise retail Through the store with an area of \u200b\u200bthe trading hall of 30 sq.m and putting on accounting in the tax authority at the place of implementation of this type of activity, in the Declaration on a Single Tax for the second quarter of 2013 may indicate in the first month of the tax period as the magnitude of the physical indicator 20 sq.m (30 sq.m x 20/30), and in the second and third months - 30 sq.m.

Valid state
counselor of the Russian Federation
Grade 3
D.V.Gorov

Application. On the procedure for the use of UTII

application

Ministry of Finance of the Russian Federation
THE FEDERAL TAX SERVICE

Federal Tax Service Office
In the Republic of Tatarstan

LETTER

On the procedure for the use of UTII

Federal Office tax Service Russia in the Republic of Tatarstan, due to numerous demands of taxpayers and territorial tax authorities, asks to explain to the following issues of the application of the rules of chapter 26.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Codex) "Taxation system in the form of a unified tax on imputed income for individual species Activities ":

1. Clause 2 of Article 346.13 of the Code, it was established that from January 1, 2013, organizations and individual entrepreneurs who have ceased to be payers of a single tax on imputed income (hereinafter referred to as ENVD), has the right on the basis of the notification to switch to USN from the beginning of that month, In which their obligation to pay UNVD was discontinued. According to the explanations set forth in a joint letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia from 25.02.2013 N DF-3-3 / [Email Protected] , Application of paragraph 2 of Article 346.13 of the Code is possible in cases if regulatory legal Act Representative bodies of municipal districts and urban districts will be canceled by UNVD in relation to the type of business activities carried out by the taxpayer or if the taxpayer stops during the calendar year to carry out activities to be taxed by UNVD, and will begin to carry out any other type of activity subject to or not subject to ENVD.

Will V. this case Statement of the entrepreneur on the removal of it from tax accounting as a UNVD payer for the transition to USN in accordance with paragraph 2 of Article 346.13 of the Code?

We believe that usn. The taxpayer voluntarily ceased to the use of UNVD during the calendar year, does not contradict the norms of the Code.

2. Clause 10 of Article 346.29 of the Code from 01/01/2013 provides for the possibility of determining the amount of imputed revenue on the basis of the actual number of days of the organization or an individual entrepreneur entrepreneurial activity under UNVD. This change is not reflected in the Tax Declaration on ENVD. Today, the UTII payers, when registering or deregistration, are posed by the Tax Declaration for the 1st quarter of 2013, in which the "Tax base" line immediately reflect the amount of income calculated by the formula specified in paragraph 10 of Article 346.29 of the Code, which contradicts The current procedure for completing the tax return.

We believe it is necessary to make changes in the process of filling out the tax return on UNVD.

3. Letter of the Federal Tax Service of Russia dated December 29, 2012 N DF-4-3 / [Email Protected] It was clarified that if the organization (individual entrepreneur), an application for registration as a taxpayer, UNVD will not be submitted to the tax authority until the tax return on the Tax Declaration for the first tax period in 2013, and the tax authority will not be notified of the transition of this person to a simplified tax system or patent system taxation, then this organization ( individual entrepreneur) He is recognized since 2013 the taxpayer applying the general tax regime.

In order to avoid taxpayers' complaints to the actions of the Inspectorate staff, please explain the procedure for working with taxpayers who have not submitted a statement in the status set in the letter, in the case of:

- If taxpayers who have already submitted declarations for the first quarter of 2013, before the deadline for filing the Declaration for the first quarter of 2013 (ie, until April 22, 2013) will submit an application for registration as a payer of the UTII. Will it be possible to use the specified taxpayers of UNVD in 2013, or do they need to submit declarations on the general taxation regime?

We believe possible, in case the application for registration of the UTII payer is submitted after the submission of the Declaration on the UNVD in the first quarter, but in the tax declaration of the tax declaration established by law for the first tax period in 2013, the application of the taxation system in the form of UNVD is legitimate.

- If the taxpayer represents the tax return on UTII for the first quarter of 2013, without setting as a payer of the ENVD and the tax authority, there is no reason for the taxpayer's refusal in the reception of the declaration.

The current version of the EDA system does not allow in an automated mode to track the fact of the lack of an application for registration and exclude registration to the EDD declarations from taxpayers who are not registered as ENV payers, already at the reporting stage.

We believe it is necessary to provide in the EDA system the possibility of automatic control over the lack of an application for registration of the ENVD payer in order to timely notify the taxpayer on the illegal use of UNVD and the need to recalculate its obligations under the general taxation regime.

- If taxpayers continue to submit an application for registration as an ENVD payers, indicating the dates of the actual start of carrying out activities on the UNVD until 01/01/2013 after the date established in the letter and the tax authority does not have grounds for the taxpayer's refusal in accepting applications.

We believe it is necessary to provide in the EDA system the possibility of automatic control over the violation of the application for submission and the possibility of sending a taxpayer notification about the need to represent reporting on the total taxation regime.

- if the taxpayer, who missed the deadline for submission of an application established by the letter of the Federal Tax Service of Russia dated December 29, 2012 N EF-4-3 / [Email Protected] , I will submit to the tax authority with an indication of the start date of the use of UNVD from 04/01/2013.

We assume possible in this case the use of UNVD from the second quarter of 2013.

State Civil Advisor
services of the Russian Federation
Grade 1
Ch.F.Gossamova

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