The UTII tax declaration is a regime declaration and, unlike other special regime tax reporting, is subject to mandatory application. The official document approving the completion of the UTII declaration is the order of the Ministry of Taxes and Duties of Russia dated 12.11.2002. No. BG-3-22648. Filling in the UTII declaration may cause difficulty in some points. How to fill out this reporting document correctly?
Necessary
- - Documents on the activities of the enterprise for the reporting quarter;
- - calculator;
- - computer;
- - access to the Internet;
- - maximum attention.
Instructions
Step 1
Download a set of forms for filling out the UTII declaration to simplify the filling process. This kit can be found on the Help for Business website.
Step 2
Unzip the downloaded files and start filling out the forms with information. Fill in sheet "D" first. It contains data on the type of activity, the address of the enterprise. If there are several types of activity, fill out the sheet separately for each type and assign numbers "G1", "G2", etc. Data on the type of activity must be taken from Appendix No. 2 to the instructions for filling out. You need to enter the digital code corresponding to your type of activity.
Step 3
Then fill out sheet "D". Sheet "D" contains the calculation of the single tax and consists of three pages. All data is taken from the financial documents of the company's activities.
Step 4
If necessary, fill out sheet "E". Sheet "E" contains the basic yield correction factor. Sheet "G" is the final calculation of the amount of the unified tax on imputed income, which is payable for the reporting quarter. Fill it out in accordance with the financial indicators of your company for the reporting quarter.
Step 5
If you have any additional questions, on the Help for Business website, read carefully all the requirements for filling out the declaration forms and the rules for filing with the relevant authorities.
Step 6
Be sure to file your return with the tax office within 20 days after the end of the reporting period. For example, for the 1st quarter of the year, the declaration must be submitted by April 20.
