If the type of activity of an entrepreneur or legal entity falls under the unified imputed income tax, they must register at the place of conduct of this activity, if it does not coincide with the address of their registration or the legal address of the enterprise, and if they coincide, in their tax office.
Necessary
- - application for registration as a UTII payer;
- Legal entities:
- - certificate of registration with the tax authority of a legal entity (certified copy);
- - certificate of state registration of a legal entity or of making an entry in the Unified State Register of Legal Entities of a legal entity registered before July 1, 2002 (certified copy);
- Entrepreneurs;
- - the passport;
- - a certified copy of the TIN assignment certificate;
- - a certified copy of the certificate of state registration of an individual entrepreneur or a certificate of making an entry in the USRIP about an individual entrepreneur,
- registered before January 1, 2004.
Instructions
Step 1
Prepare a package of documents.
An application for registration is written in any form, it is necessary to indicate the tax number where it is submitted, the name of the entrepreneur or the name of the organization and the contact address.
Representatives of firms must attach certified copies of certificates of registration of an enterprise and its tax registration, and entrepreneurs - a passport and certified copies of certificates of assignment of TIN and registration of individual entrepreneurs.
Step 2
To certify the documents, the inscription "copy is correct", signatures with decryption (surname and initials), position (individual entrepreneur or the first person of the company), dates and stamps are enough. It is not necessary to contact a notary.
Step 3
Within five days, the tax office must issue you personally or send by mail a certificate of registration as a UTII payer.
You must get registered no later than five days after the start of the activity, the income from which may be subject to this tax.
