In 2013, on the first of January, new changes in tax legislation entered into force. Now organizations can optionally choose a special tax regime, including UTII. “Importer” is suitable for entrepreneurs who are more profitable to work without a cash register, but for objective reasons (a large number of employees, the sales area is more than the required minimum) they cannot switch to the patent system.
Taxpayers of a single tax on imputed income - an organization or individual entrepreneur - report only on UTII. This greatly simplifies the work of accounting.
When switching to the “impute”, a certain type of application is submitted to the tax office. For individual entrepreneurs, this is the "UTII-2 form", for legal entities - the "UTII-1 form". The notification is transmitted to the tax authorities from the beginning of the performance of activity no later than five business days. I know from experience: the exact date of the organization’s work in this special. Inspector mode is not checked. The main thing is that the statement in the line "start of activity" should contain a number within - 5 days from the date of notification.
A tax return is filed once a quarter. Correctly filling out the declaration is not difficult, since today there are many programs that calculate imputed income. You can download the software from any tax inspection site.
The imputed income was calculated before 2013 as follows:
VD = Bdhfphk1h K2, where
imputed income - VD;
physical indicator - AF;
basic profitability - DB;
coefficient-deflator - K1;
correction factor - K2.
In connection with changes in the legislation from January 2013, the KD1 and KD indicators are also taken into account in the formula:
VD = BDhFP / KDhKD1, where
KD1 - the number of calendar days actually worked out by the organization as a single tax payer.
KD - the number of days in the reporting month,
The new formula is applied in situations when an entrepreneur or organization is registered or deregistered from UTII from 1 day on a calendar month.
The value of K1 greatly influences the increase in basic profitability. This value is called the coefficient-deflator, it, together with K2, regulates the basic profitability of the enterprise. Both values are set for the next calendar year no later than November 20 by the Ministry of Economic Development of the Russian Federation.
The deflator coefficient takes into account the change in consumer prices for services, goods, work in the Russian Federation as a whole for the previous period. The value of this indicator increases annually along with rising inflation in the country.
Compared to 2006, the 2012 deflator coefficient increased by fifty percent. In this regard, to reduce the tax burden, local authorities in most regions of Russia do not seek to increase K2.
The Ministry of Economic Development of the Russian Federation set K1 for 2013 equal to 1.569. For calculations, we used the coefficient-deflator for 2012 and the consumer price indicator calculated by the statistical authorities. These calculations are reflected in Order No. 707 of 10/31/2012.
When filling out the declaration for the 4th quarter of 2012, it should be remembered that the previous deflator coefficient is used in the calculations, and not the one adopted in the new reporting period.