In accordance with the norms of the Tax Code, an individual entrepreneur (IE), being a taxpayer, has the opportunity, on his own initiative, to make the transition to a single tax on imputed income (UTII), subject to the mandatory implementation of the provisions of Art. 346.26 of the Tax Code of the Russian Federation.
What are the advantages of UTII?
After the transition to this form, the tax base for the direct calculation of the amount of tax will not be the real income that the individual entrepreneur received in the course of doing business, but the implied tax imputed to him by the employees of the Federal Tax Service.
At the same time, the payer of the "imputed" tax is exempt from paying tax to the budget for:
- Additional cost;
- income of individuals;
To switch to UTII, an entrepreneur must first find, then fill out, and then send an application to the Federal Tax Service. It has an approved form No. ENVD-2. You can determine the required inspection in accordance with Art. 346.28 of the Tax Code of the Russian Federation.
The application is submitted to the IFTS at the place of registration of the payer (his place of residence). The second option for filing is the place of business. In order to avoid mistakes and re-drafting documents, you should be familiar with the norms of the legislative framework.
Deadlines for submission of application and documents
You can submit an application for registration within five days after the actual transition to the new taxation system. If this deadline is violated, it will be possible to change the tax payment regime only on the basis of a general rule after January 1 of the next calendar year. This process can be carried out no more than once during a calendar year.
How is the application completed and submitted?
An application in the ENVD-2 form, after filling it out manually in blue or black ink, can be taken to the FTS office in person or sent by registered mail with a receipt notification. If desired, it can be filled in electronically by downloading the required form on the website of the tax authority and then sending it to the appropriate division of the Federal Tax Service Inspectorate. The document has two pages. An entrepreneur shouldn't have any difficulties in filling them out.
Such an application should be filled out in two copies, one of which is sent to the tax office, and the second remains with the applicant. Together with this application, the taxpayer must send copies of the documents provided for by law and certified in accordance with the established procedure.
Time frame for making a decision by the tax authority
The tax authority is obliged, after receiving the application and the package of documents, within five working days to register the individual entrepreneur and give him a notice of the established form. The notification form (N 2-3-Accounting) was approved by the Order of the Federal Tax Service of the Russian Federation of 11.08.2011 N YAK-7-6 / 488 @.