The Tax Code provides for many different requirements for the UTII payer. If they are not met, the payer will be transferred to the general taxation system. To avoid this, it is necessary to maintain the number of employees required by the law at the enterprise, not to exceed the standards of the occupied area and to pay the tax amount on time.
Instructions
Step 1
Check out the list of services in the Tax Code, which provides an updated list of services and activities that are subject to UTII. These include, for example, hairdressing services, bath and laundry services, delivery and transport services, and some others. Make sure your firm is compliant. Remember that you must also pay mandatory insurance premiums in addition to the amount that is charged to you to pay this tax.
Step 2
Remember: if you carry out several types of entrepreneurial activity, then you must keep records of indicators separately for each type of activity. Make sure that the profitability of your businesses meets the baseline (maximum from one thousand to twelve thousand, depending on the type of activity).
Step 3
Read the rules for applying correction factors that take into account changes in consumer prices and factors affecting business. The first coefficient is introduced by the Government, the second - by municipalities. These coefficients change every year, but they are very, very important for compliance with the UTII payment rules.
Step 4
Follow these steps if the requirements are not met. Reduce the area occupied by your business premises (at least legally): sell, etc. to a third party, or arrange it for the area of your other enterprise. Adjust the number of workers: transfer to other enterprises. It is important to do this before the end of the tax period.
Step 5
Do not forget to carefully enter the amount of the flat tax no later than the twenty-fifth day of the first month of the next tax period (in this case, a quarter). If the tax is overdue, most likely, at the first convenient opportunity, the tax inspectorate will begin to transfer the company to a common tax system.
