How to fill out and submit a zero UTII declaration as an individual entrepreneur: instructions and sample. Is it possible to submit a zero UTII declaration? How to fill out a zero UTII declaration?

24.04.2021

One of the modes tax system in Russia is the Unified Tax on Imputed Income. What makes him different is next feature: The amount of income is set by the state, which entails a certain amount of tax.

The declaration that entrepreneurs and enterprises send to the tax authority contains information not only about the tax base, but also about the object of taxation. This document is the main reporting document for organizations and entrepreneurs under this special regime.

The declaration is submitted if entrepreneurs and organizations carry out activities under the terms of which UTII is provided for in a certain territory, and those persons who have submitted an application for registration under this regime with the tax authority.

Legislators call the tax period for UTII a quarter, which consists of 3 months. The report is submitted on the 20th day of the month of the next quarter. If the named date falls on a holiday or weekend, then a completed sample zero declaration for UTII for individual entrepreneurs is submitted on the next business day

Sample zero declaration on UTII for individual entrepreneurs

There are cases when entrepreneurs, due to various circumstances, did not engage in business. Is it possible to represent in tax authorities zero declaration?

According to the current legislation of the Russian Federation, a zero UTII declaration for 2017 is not filled out by individual entrepreneurs and is not submitted to the tax office. This is explained by the fact that this type income implies not real, but expected income.

From the moment of registration, the entrepreneur is subject to 2 responsibilities:

pay a single tax;
send a declaration to the tax authority.

If, during periods when there is no activity, an entrepreneur still submits a zero UTII return, representatives of the tax authorities have the right to charge tax on the last non-zero return submitted as a report.

For example, when terminating a lease agreement for premises, the taxpayer does not provide trade or catering services, but intends to continue running the business, he must report at the end of the quarter and pay tax. If there are no physical indicators for a certain time, the indicators of the last month are indicated.

If an entrepreneur stops running a business, he must be deregistered. In the situation of deregistration, the organization must submit a report for the period when the activity was carried out.

An entrepreneur who does not conduct business is obliged to deregister as UTII payers within five days. This period comes from the moment of termination of activity.

Legislative Clarifications

Below are important clarifications that are important to know when filling out zero reporting:

The Tax Code does not contain conditions under which the presence of zero indicators is provided for taxpayers who pay tax on imputed income when they cease business activities.
The Russian Ministry of Finance explains in its letters: the amount of tax on imputed income is accrued until the entrepreneur is deregistered.
Additional clarifications are provided in the letter from the Federal Tax Service.
This point of view is supported by the court, about which a decision was made to calculate the amount of tax by UTII payers in accordance with imputed and not actual income.

Failure to submit a reporting document on time will result in penalties.

Instead of a UTII report, it is possible to submit a simplified declaration. Persons who do not have an object of taxation for any tax have the right to do this. Payers of imputed income always have such an object - established income. Filing a simplified return will lead to a controversial situation with the tax service.

Hence, legislative framework the state does not provide for filing a zero declaration on UTII. If the payer does not carry out work that is subject to imputed income, the entrepreneur cannot file a tax return.

SECTION 1.1 - “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”

2.3 1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses), and minimum tax, subject to payment (reduction), according to the taxpayer"

2.5 Section 2.1.2 “Calculation of the amount of trade tax, which reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type entrepreneurial activity, in respect of which, in accordance with Chapter 33 of the Tax Code Russian Federation a trade fee has been established"

For registration tax reporting There have always been excessive demands. Why? Any inaccuracy may result in a tax audit. And if it is confirmed that the information is not true, the taxpayer risks receiving a fine. There are many nuances even when filing “zero” tax returns for individual entrepreneurs. Such reporting is provided by business entities in the absence of activity for the reporting period.

General rules for filling out reports

Important! Please keep in mind that:

Each case is unique and individual.
A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Reports submitted by taxpayers are scanned and automatically entered into a special program. To simplify the program’s recognition of data, tax authorities have made recommendations regarding filling out reporting forms. You need to familiarize yourself with them before filling out a zero declaration for an individual entrepreneur.

These rules are as follows:

all words are written in capital block letters; if the report is prepared using computer technology, choose the Courier New font (16-18 height);
amounts are indicated exclusively in full rubles;
It is advisable to use black paste, but blue (purple) will also work;
blots and corrections are unacceptable, corrector cannot be used;
each letter is written in a separate box;
put dashes in unfilled cells;
if the amount is zero, then instead of “0” also put a dash “-”;
The report cannot be flashed.

You can download the zero declaration form for individual entrepreneurs 2020 on our website. Depending on the taxation system, entrepreneurs are provided with:

declaration according to the simplified tax system;
UTII declaration;
OSNO declaration;
VAT declaration.

Zero declaration under the simplified tax system for individual entrepreneurs

A zero declaration under the simplified tax system for individual entrepreneurs is submitted at the end of the tax period. The tax period for simplified entrepreneurs is calendar year. Deadline for delivery STS report– April 30. The new reporting form adopted in February 2016 raised many questions.

How to fill out a zero declaration for an individual entrepreneur under the simplified tax system? How many pages of reporting must be submitted to the tax authority? The answers to these questions directly depend on the chosen “simplified” option:

for taxpayers paying 6% on income, it is necessary to fill out the title page, section 1.1., section 2.1.1. If the businessman is a payer of the trade tax, section 2.1.2 is additionally completed;
“simplers” who pay 15% on net profit (expenses are deducted from income) fill out the title page, section 1.2., section 2.2.

Section 3 in zero simplified taxation system declarations not served.

You can fill out the report yourself using the example of filling out a zero declaration of the simplified tax system for individual entrepreneurs and the tips indicated below.

Front page

Filling zero tax return for individual entrepreneurs under simplified conditions in 2020 starts with title page. It must be filled out completely, except for the section in which the information is entered by the government agency inspector.

On this page, entrepreneurs indicate the following information:

TIN

TIN is an abbreviation for the individual taxpayer number, which is assigned to a citizen by the tax office. The TIN is indicated on the taxpayer's certificate. It is also duplicated in the registration documents of the entrepreneur.

checkpoint

This code is written only by legal entities (organizations, enterprises), and individual entrepreneurs simply put dashes.

Correction number

Adjustment number – information about which declaration was filed for the reporting period. The legislation allows taxpayers to independently correct mistakes made. In this case, an updated declaration is submitted. The tax office takes into account only the latest reporting. The correction number is set:

“0” - if the declaration for the tax period is submitted for the first time;
"1", "2", etc. - is entered when this report clarifies previously submitted declarations (for example, an individual entrepreneur found an error on his own).

Tax period (code)

The legislation provides for four reasons for filing a simplified taxation system declaration. Each reason has its own code:

34 – “planned” declaration for the calendar year;
50 – report code that is submitted if an individual entrepreneur ceases business;
95 - means that the businessman submits this declaration and switches to another taxation system;
96 - report code that is submitted if the individual entrepreneur ceases the activity in relation to which the simplified tax system was applied, but will not cease its activity at all.

For example, a merchant was engaged in trade (simplified taxation was used) and provided personal services (UTII was used). Then he decided to stop trading activities, and leave only household services. In this case, the declaration code will be exactly 96.

Reporting year

The year for which the report is being submitted is indicated. For example, in 2020 a declaration for 2019 is submitted. Each number must be written in a separate box.

Line “Provided to the tax authority”

The government agency that directly registered the entrepreneur is indicated.

You can find the tax service code on the official website of the Federal Tax Service of the Russian Federation

Line “At location (accounting) (code)”

For individual entrepreneurs-simplifiers there is only one code – 120. It means that the declaration is submitted at the individual’s place of residence.

Line "Taxpayer"

Businessmen indicate their full name according to their passport. In this case, the surname, first name, and patronymic are written on separate lines. All letters are capitalized, each letter is written in a separate box.

Line “Code of the type of economic activity according to the OKVED classifier”

Businessmen can find this code in the Unified State Register of Individual Entrepreneurs (USRIP) extract, which was given to them when registering a business.

Line “Form of reorganization, liquidation (code)”

In this line entrepreneurs simplified tax system put dashes.

Line “TIN/KPP of the reorganized organization”

In this field, businessmen of the simplified tax system put dashes in all the cells.

Field “Insert contact phone number”

You must write your contact phone number. This can be a mobile or stationary option. The number must be written in international format:

for mobile phones +7 (ХХХ) ХХХХХХХ;
for landlines 8 (ХХХ) ХХХХХХХ.

Field “Indicate the number of pages on which your declaration is compiled”

The declaration consists only of completed pages, they are numbered. The number of pages is displayed in cells. Despite the fact that there are three cells, the number of sheets must be indicated in the following format. If there are three pages, then we write “003”, and when, for example, there are eleven, then we write “011”.

Line “Indicate the number of sheets of supporting documents or their copies”

This field contains a number indicating the number of sheets in the documents attached to the report. Copies of documents that confirm the authority of the person signing the report (copy of passport, power of attorney) must be attached.

Line “I confirm the accuracy and completeness of the information specified in this Declaration”

First, enter a number in the box:

1 - statements are confirmed by the entrepreneur;
2 - statement confirms confidant businessman (a copy of the power of attorney is required).

If it is placed in box “2”, then the last name, first name, patronymic of the citizen-representative of the businessman is indicated below on separate lines.

Then this person signs and dates it. When a businessman submits a declaration on his own, only a signature and date are added.

Line “Name of organization - representative of the taxpayer”

The entrepreneur puts only dashes in this line.

Line “Name of the document confirming the authority of the representative”

It is filled out only if the declaration is submitted to the tax office by a representative of the businessman. If the individual entrepreneur submits the report himself, then dashes are placed in this line.

Below you will find an example of filling out the title page of a zero declaration for an individual entrepreneur:

SECTION 1.1 - “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (object of taxation - income), subject to payment (reduction), according to the taxpayer”

This section is filled out by individual entrepreneurs who pay 6% of total income.

Field "TIN"

The merchant code from the taxpayer registration certificate is entered into these cells.

Page number

The entrepreneur puts down

The code is indicated settlement, in which the entrepreneur lives, according to the All-Russian Classifier of Municipal Territories.
There are eleven cells in this field. But, if the code is eight-digit, then dashes are placed in the remaining three cells.

Lines 020 – 110

In these lines, the entrepreneur puts dashes in each cell.
At the bottom of the page, the businessman (his legal representative) puts his signature and date.

1.2 “The amount of tax (advance tax payment) paid in connection with the application of the simplified taxation system (the object of taxation is income reduced by the amount of expenses) and the minimum tax subject to payment (reduction), according to the taxpayer”

This is the second page of the declaration for entrepreneurs who are taxed on net profit (income minus expenses) at a 15% rate.

Field "TIN"

The boxes indicate the taxpayer code from the taxpayer registration certificate.

Page number

Entrepreneur indicates page number "002".

OKTMO code (line code 010)

The code of the locality in which the entrepreneur is registered is written. The code can be found in All-Russian classifier territories of municipalities.
If the code is less than eleven digits (for example, eight-digit), then put dashes in the “extra” cells.

Lines 020 – 110

The businessman puts dashes in these lines.

At the bottom of the page, the taxpayer (his legal representative) affixes a signature and date.

Section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”

This section is located on the third sheet of the entrepreneur’s declaration, which

At the top of the page, the entrepreneur’s TIN is usually indicated, and dashes are placed in the checkpoint line. In the field

Line 102 - “Taxpayer Attribute”

In this field, the businessman must put “1” or “2”. In this case, “2” means that the entrepreneur did not have employees and did not hire citizens according to civil contracts. And “1” indicates that the entrepreneur had employees.

Lines 110 – 113, 130 – 133, 140-143

These lines must contain dashes.

Lines 120 -123

The interest rate is entered in these fields. In our case you must specify “6.0”.

Section 2.1.2 “Calculation of the amount of trade tax that reduces the amount of tax (advance payment of tax) paid in connection with the application of the simplified taxation system (object of taxation - income), calculated based on the results of the tax (reporting) period for the object of taxation from the type of business activity , in respect of which a trade fee has been established in accordance with Chapter 33 of the Tax Code of the Russian Federation"

This section is also filled out by businessmen who use the 6% version of the simplified tax system. Two sheets are allocated for it.
The TIN of the business entity is indicated at the top of the pages, and dashes are placed in the checkpoint line. The page numbers are indicated as “004” and “005”.
The entrepreneur puts dashes in all lines (in each cell).

Section 2.2 “Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax (the object of taxation is income reduced by the amount of expenses)”

This section is filled out by persons who A 15% simplified taxation regime is applied.

Lines 210-253, 270 – 280

The entrepreneur must put dashes in the cells of these lines.

Lines 260 – 263

This field indicates tax rate "15".
On our website you can:

download ;
download .

Zero UTII declaration for individual entrepreneurs

EDVD reporting is submitted quarterly before the twentieth day of the month following the reporting period.

That is, the deadlines for submission are:

April 20 for the first quarter;

July 20 for the half year;

October 20 for three quarters;

January 20th of the year.

Since, back in 2009, an explanation from the Ministry of Finance appeared according to which entrepreneurs who actually do not work on a single tax (“froze their activities”) are required to change the type of taxation within five days from the date of cessation of business.

There is also a corresponding judicial practice. Thus, the courts believe that a zero UTII declaration for individual entrepreneurs is a phenomenon that is contrary to the law. Since the tax for a businessman is calculated based not on actual, but on imputed income, which cannot be equal to zero.

If there are supporting documents (for example, sick leave), the entrepreneur can still put “0” in one month. But there cannot be a completely zero report.

You can download a sample UTII declaration

Zero declaration for individual entrepreneurs on OSNO

Zero reporting is evidence of a businessman’s lack of entrepreneurial activity. As in the case of UTII, a zero OSNO declaration for individual entrepreneurs is not submitted. But, if there was no financial movement during the reporting quarter, economic activity was absent, then a simplified (zero) declaration for individual entrepreneurs is submitted to the tax authority. A sample form can be downloaded from our website.

The deadlines for this reporting are as follows:

April 20 - first quarter;

July 20 - half term;

October 20 - three quarters;

January 20th is one year.

Many entrepreneurs have questions regarding the procedure for filling out and submitting a UTII declaration with zero indicators. Business owners mistakenly believe that if imputation activities were not carried out, then this data must be displayed in declarations and submitted to the tax authorities.

There are no separate forms or rules for filling out zero UTII declarations. This means you shouldn't submit them. An exception is submitting a zero form to the Federal Tax Service only when an individual entrepreneur switches from UTII to another tax regime.

Zero reporting

Brief information

From 2006 to 2013, it was mandatory to pay a single tax on imputed income for individual entrepreneurs who were engaged in certain types of business. Entrepreneurs were required to submit reports to the Federal Tax Service, even if their commercial units were not functioning. In the absence of any activity, it was allowed to submit zero forms.

In 2013, this tax on imputed income was no longer mandatory. Now entrepreneurs can choose between several tax regimes:

simplified taxation system;
patent system.

After these innovations, filing a zero declaration was no longer required. Now, if an individual entrepreneur does not carry out his activities for some period, he has the right to determine for himself the tax system suitable for this, and with zero income, budget contributions will also be equal to zero.

Upon termination of activities, the entrepreneur must notify the tax authorities within five days. The receipt of a corresponding application by the Federal Tax Service means that the individual entrepreneur is deregistered as a UTII taxpayer. If the deadline for filing an application is missed, tax on imputed income must be paid as usual.

Consequences

If the entrepreneur nevertheless filed zero reports, then there is a high probability of negative consequences from the outside tax office. When checking reports, tax inspectors, guided by the tax code and letters of recommendation from the Ministry of Finance, will charge additional taxes on a zero declaration, according to the last submitted reports in previous period. As a result, the owner of the individual entrepreneur will still have to deduct cash to the budget, as well as pay any fines and penalties for their delay.

Many entrepreneurs, in order to avoid paying penalties and additional tax on zero UTII reporting, sue the Federal Tax Service. Legal arguments usually drag on for months. As a result, the court may side with the businessman. The downside of such actions will be high costs for a lawyer and a lot of wasted time.

If in court it turns out that the plaintiff, who is an entrepreneur, has retained physical indicators in his business, such as:

workers;
motor vehicles;
sites or premises where activities were carried out.

Then, this will be the basis for attracting him to pay taxes. If all of the above indicators are missing, then the court will side with the plaintiff and exempt from payment.

Solving problems with filing zero reports

In order to simply not waste time and effort proving your case in court, it would be more advisable to submit an application to the Federal Tax Service at the place of registration within five days to remove the payer from the imputed tax.

When drawing up an application, you should indicate the date of actual termination of the UTII details. Before this date, all contributions to the budget must be paid. Upon submission, calculated actual amount for payment - indicators are taken for this basic yield enterprise for the last day and its physical indicators.

Filing zero UTII reports will be considered a direct violation of the law. To date, the current regulatory legal acts in the Russian Federation do not provide any explanation for why an entrepreneur could fill out and submit such reports.

Declaration of UTII for individual entrepreneurs

Every entrepreneur who pays tax on imputed income must submit reports at the end of each quarter. While in this mode, a businessman must mandatory pay tax, even if for some period there was downtime in its activities.

The declaration form itself is necessary so that the entrepreneur can report to the tax authorities about his activities and pay the tax due under this regime to the budget.

The nuance that distinguishes this regime from others is that when filling out the declaration, the income and expenses of the individual entrepreneur are not indicated. All indicators are basic, that is, fixed, for any individual entrepreneurs on this form.

More information about UTII for retail can be found by . Information on submission deadlines and UTII payment available at . Features of the use of UTII are generally described.

Where are the reports submitted?

Individual entrepreneurs must submit completed declarations at the place of registration, but sometimes questions may arise about where to submit declarations if the business does not have a clear or single location.

This may be related to their activities. For example, this could be transporting passengers or moving advertising (on vehicles Oh). In any case, an individual entrepreneur submits all declarations at the place of his registration. This is explained by this. That when registering an individual entrepreneur, the TIN of its future owner is used.

Reporting procedure

A completed sample declaration can be found at the link below. You can also download a blank declaration form there.

Before filling out, you should read the following rules to avoid mistakes:

Design of the second section

In the second section, the entrepreneur enters information regarding his activities, OKTMO codes and location address.

Let's look at what information fits into each field line by line:

line 040 – basic income of individual entrepreneurs;
lines 050, 060 – coefficients “k1”, “k2”;
lines 070, 090 – monthly physical indicators in reporting period(quarter).

From 2015 to the present day, new columns have been in effect in the second section of the declaration. Information is indicated in them if the entrepreneur deregistered or registered an LLC after a certain period of time. Using these columns, the imputed tax will be calculated for the actual days of the individual entrepreneur’s activities.

They include the following data:

physical indicators - 2 columns;
the total number of days when the individual entrepreneur’s activities were carried out, from the moment of registration until deregistration - 3 columns;
tax base – 4 columns.

The tax base will be calculated as follows:

040 * 050 * 060 * 070 columns 2

This calculation will be used by entrepreneurs who carried out activities throughout the tax period.

If you need to determine tax base for a certain number of days in a period, then the following calculation is used:

040 * 050 * 060 * (070 columns 2 * 070 columns 3) / for the number of days during which the activity was actually carried out.

If the individual entrepreneur was engaged in activities for the entire period, then dashes are entered in column 3. Line 100 includes all amounts received in column 4. In line 110, multiply the amount obtained in line 100 by interest rate– this will be the amount required for the calculation in section 3.

Design of the third section

In the third section of the UTII reporting, codes of taxpayer types are entered in line 005.

The following codes are entered in this line:

if the individual entrepreneur has employees - 1;
if there are no employees listed in the individual entrepreneur – 2.

Line 010 contains the amounts from line 110 of section 2.

If an individual entrepreneur carries out several types of activities, then the second section will be filled out for each type separately.

Entrepreneurs who indicated code 1 in line 005, indicating the presence of employees, fill out field 020 with the following data:

amounts of insurance premiums;
benefits;
other payments transferred to employees.

All this data helps reduce the tax amount by up to 50% in accordance with Article 346.32 of the Tax Code.

Those entrepreneurs who work without hiring employees fill out field 030. It indicates the amount of contribution transferred for themselves in the reporting period. In this case, the tax will be reduced by the amount of deductions paid.

The final amount to be paid for the imputed tax will be recorded in field 040.

Deadline for filing a declaration

In 2018, the deadlines for submitting the completed UTII form to the tax authorities will be as follows:

20.01. - 4 sq.;
20.04. - 1 sq.;
20.07. - 2 sq.;
20.10. -3 sq.

If the deadline for submitting the declaration falls on a weekend or holiday, the reporting is submitted on the next day following the weekend.

Responsibility

If a businessman does not submit a completed declaration to the inspectorate on time, the tax authorities have the right to fine the businessman.

There can be two types of fines:

in case the tax is not paid on time - 1 thousand rubles;
if an entrepreneur maliciously evades payment, up to 5% of the amount that was paid for the last period will be charged.

In this article we consider the issues of filling out and submitting a zero UTII declaration for the 3rd quarter of 2018. Let us remind you that everyone obligatory payment, provided Tax Code, has its own tax base, which is reflected in the declaration. What if there is no base for a particular tax? Then you need to submit a “zero” declaration, or not submit it at all, if, in the absence of a base, the businessman (IP) is not a payer of this tax. But there is a third, special option. It is associated with reporting on the single tax on imputed income (UTII). Let's consider how and in what cases you should fill out a zero UTII declaration for 9 months of 2018 (or rather, for the 3rd quarter, because the tax period for UTII is quarterly).

Features of UTII and zero reporting

UTII is charged on the imputed amount, i.e. predetermined income, without taking into account actual revenue and generally regardless of the conduct of business. The main thing is that the taxpayer, in principle, has the opportunity to conduct business. What is necessary for this is determined by Art. 346.29 Tax Code of the Russian Federation. It lists the so-called “physical indicators” for different types of activities. This could be the number of staff, number of vehicles, retail space, etc.

If a businessman stops or suspends his activities, then, according to officials, he should be deregistered as a UTII payer. Article 346.28 of the Tax Code of the Russian Federation establishes a five-day period for this. If the taxpayer has not submitted such an application, then he must pay UTII based on the physical indicators reflected in the last submitted declaration. This opinion of the regulatory authorities is given in the letter of the Ministry of Finance dated October 24, 2014 No. N 03-11-09/53916.

However, there is a position of the Supreme Arbitration Court, different from the approach of the Ministry of Finance (clause 9 of the Information Letter of the Supreme Arbitration Court of the Russian Federation No. 157 dated 03/05/2013) According to the judges of the Supreme Arbitration Court, there may be situations when a taxpayer, for objective reasons, is not able to use his assets to generate income:

The vehicle has been leased to others or is being repaired after an accident.
Part commercial premises being repaired.

The letter from YOU refers to situations where an entrepreneur does not use only part of his assets, but continues to work. However, the same approach can be applied to a situation where a “force majeure” situation leads to a complete suspension of activities (for example, if the car involved in the accident was the only one).

The Federal Tax Service of the Russian Federation agreed with the position of the Supreme Arbitration Court in its information posted on the department’s website on September 19, 2016.

However, the issue remains controversial. It is difficult to predict which explanation will be followed by local tax authorities in each specific case. In order to be guaranteed to avoid claims from tax authorities, in such a situation it is still better to temporarily deregister under UTII, and then (for example, after completion of repairs) re-apply for registration on it.

Old or new?

First of all, you need to decide on the form of the report. Today there is a new declaration form, approved by order of the Federal Tax Service of the Russian Federation dated June 26, 2018 No. ММВ-7-3/ However, this document has not yet been registered with the Ministry of Justice.

The essence of the form changes is to reflect the application of the new tax deduction. Since the beginning of 2018, taxpayers - individual entrepreneurs have the right to reduce UTII amount to be paid for your expenses for the acquisition of cash register equipment (clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation).

It would seem that if the declaration is “zero”, then a “cash” deduction will still not be needed, and then what is the point of submitting it new form? However, we are talking about a situation where a businessman has temporarily suspended his activities, but intends to carry them on in the future. This means that he will be required to submit reports in the following periods. Therefore, it is advisable to immediately submit a new form, because in the future you will still have to use it.

Therefore, let’s look at the procedure for filling out a “zero” report using the new form as an example, noting its differences from the old one.

A sample of filling out a zero UTII declaration for the 3rd quarter of 2018 can be downloaded.

Front page

This section includes general information about the taxpayer and the return itself. Its format and filling procedure have not changed compared to the previous report.

TIN and checkpoint codes are taken from the certificate issued by the Federal Tax Service. For an entrepreneur, the checkpoint is not completed.
The adjustment number is indicated in the form “0 – -”, “1 – -” and shows whether changes were made to the report.
The period for submitting the report is reflected in the fields “ Reporting year"(2018) and "Tax period" The tax period code is taken from Appendix No. 1 to the Procedure for filling out, attached to the letter dated July 25, 2018 No. SD-4-3/ (hereinafter referred to as the Procedure). For the 3rd quarter, the code “23” is used.

The Federal Tax Service code, like the Taxpayer Identification Number, is filled out on the basis of the certificate.
The code for the place of delivery is taken from Appendix 3 to the Procedure. It shows on what basis the report is submitted to this Federal Tax Service (this may be place of residence, registration, business, etc.).
The code of the reorganization form (from Appendix 2 to the Procedure) and the codes of the reorganized company are filled in only legal entity– a legal successor submitting a report for the reorganized company.
Number contact phone number indicated without spaces or other “additional” characters.
The number of sheets of the report itself and supporting documents (if any).
Confirmation of the accuracy of the report. This block includes the full name, signature of the responsible person and the date of completion. If the report is submitted by a representative, then information about him and the details of the power of attorney are indicated.
Data on the acceptance of the report is filled out by the tax inspector. They include the filing form, number of sheets, registration number, date, full name and signature of the Federal Tax Service employee.

Section 1: zero tax payable

This part of the form also “passed over” from the old declaration without changes. It includes information about the amounts of UTII payable to the budget. The section structure includes a number of blocks of lines 010 and 020.

Read also Review of changes to UTII in 2020

Line 010 reflects the OKTMO code at the place of activity or place of registration.

Line 020 contains the amount of tax payable under this OKTMO code. IN in this case it indicates zero.

The indicators of section 1 must be certified by the signature of the responsible person.

Section 2: tax and activities

It calculates the amount of tax for each OKTMO or type of activity. It also has not changed compared to the previous declaration form.

Line 010 contains the activity code. It is selected from Appendix 5 to the Order. For example, to provide motor transport services for the carriage of goods, code 05 is indicated.
Lines 020 and 030 include the address of the activity and the corresponding OKTMO code.
Line 040 reflects the basic profitability by type of activity (Article 346.29 of the Tax Code of the Russian Federation). For road freight transportation this is 6,000 rubles. for 1 car per month.
Lines 050 and 060 contain correction factors. Coefficient K1 is a deflator common to all “imputers”. For 2018, it was approved in the amount of 1,868 (Order of the Ministry of Economic Development dated October 30, 2017 No. 579). The K2 coefficient is determined at the local level and takes into account the peculiarities of conducting a specific type of activity in a given region.

Lines 070 – 090 contain the calculation of the tax base by month, namely:

– Column 2 reflects the size of the physical indicator, i.e. in this case – zero;

– column 4 indicates the tax base, taking into account coefficients K1 and K2, i.e. similarly – zeros are filled in;

– column 3 is used if the businessman was deregistered or registered during the period; in this case, dashes are placed in it.

Line 100 reflects the tax base for the quarter, i.e. the sum of lines 070-090 in column 4, respectively, also contains a zero indicator.
Line 105 shows tax rate V %.
Line 110 contains the total amount of accrued tax for this OKTMO (type of activity), i.e. in this case - zero.

Section 3: Zero Tax Calculation

This part of the report calculates the total tax amount for all OKTMO and types of activities, taking into account deductions. In section 3, line 040 was added in the new form, reflecting the “cash” deduction.

Line 005 indicates the taxpayer's characteristics. Attribute “1” is assigned if the “imposer” makes payments individuals. If the taxpayer is an entrepreneur without employees, then characteristic “2” corresponds to him.
Line 010 reflects the total amount of accrued UTII from all sections 2, i.e. in our case – zero.
Lines 020 and 030 contain the amounts of insurance premiums and other payments paid for employees and for themselves (for individual entrepreneurs), which reduce the amount of UTII payable. If such payments were made during the period, they can be indicated in these lines for reference.
Line 040 reflects the amount of deduction for the purchase of cash registers. It is unlikely that a businessman who has suspended work will buy a new cash register, so in this case we indicate zero.
Line 050 contains the amount of tax payable, taking into account deductions. Even if lines 020 – 040 contain non-zero indicators, line 050 still needs to be set to zero - the value in it cannot be negative (clause 6, clause 6.1 of the Procedure).

The “imputed” person calculates the amount of UTII based on the imputed and not actually received income, so no he cannot have zero declarations. Accordingly, organizations and entrepreneurs are required to pay a single tax until they are deregistered with the tax authorities as payers of UTII.

Note: see also Letters of the Ministry of Finance of Russia dated 07/09/10 No. 03-11-11/192 and dated 03/12/10 No. 03-11-11/52)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER dated April 23, 2012 No. 03-11-11/135

The Department of Tax and Customs Tariff Policy has considered the appeal regarding the possibility of submitting a “zero” declaration for the single tax on imputed income to the tax authorities and, based on the information contained in the appeal, reports the following.

The tax base for calculating the amount of a single tax is the amount of imputed income, calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity (clause 2 of Article 346.29 of the Code).

Basic return - conditional monthly return in value terms for one or another unit of physical indicator characterizing a certain type of business activity in various comparable conditions, which is used to calculate the amount of imputed income (Article 346.27 of the Code).

Thus, the taxpayer calculates the amount of single tax on imputed income based on imputed, rather than actually received, income.

If during the tax period the taxpayer in the course of carrying out taxable business activities single tax on imputed income, there has been a change in the value of the physical indicator, the taxpayer, when calculating the amount of the single tax on imputed income, has the right to take into account this change from the beginning of the month in which the change in the value of the physical indicator occurred (clause 9 of Article 346.29 of the Code).

Absence in tax period physical indicators used to calculate the single tax on imputed income means the termination of business activities subject to this tax, and the emergence of an obligation to deregister as a taxpayer in accordance with clause 3 of Art. Code 346.28 order.

So, paragraph 3 of Art. 346.28 of the Code provides that deregistration of a taxpayer with a single tax on imputed income upon termination of his business activities subject to taxation with a single tax on imputed income is carried out on the basis of an application submitted to the tax authority within five days from the date of termination of business activities subject to the specified tax.

The tax authority, within five days from the date of receipt from the taxpayer of an application for deregistration as a single tax payer on imputed income, sends him a notice of deregistration.

Accordingly, paragraph 3 of Art. 346.28 of the Code establishes specific deadlines for filing by an organization or individual entrepreneur to the tax authority an application for registration and deregistration as a single tax payer on imputed income from the date of commencement and the day of termination of business activity.

Before deregistration as a taxpayer, the amount of the single tax on imputed income is calculated for the relevant type of business activity based on the available physical indicators and basic monthly profitability.

In this case, according to the presentation is not provided.

At the same time, we inform you that in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 No. 329, and the Regulations of the Ministry of Finance of Russia approved by Order of the Ministry of Finance of Russia dated March 23, 2005 No. 45n, the Ministry of Finance of Russia considers individual and collective appeals of citizens and organizations for issues within the jurisdiction of the Ministry. In accordance with the Regulations and Regulations, unless otherwise provided by law, requests for the examination of contracts, constituent and other documents of organizations, as well as for the assessment of specific economic situations are not considered on the merits.

It should also be noted that according to taxpayers have the right to receive at the place of their registration from the tax authorities free information(including in writing) about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it legal acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive tax return forms (calculations) and explanations on the procedure for filling them out.

In turn, according to the tax authorities are obliged to inform free of charge (including in writing) taxpayers, payers of fees and tax agents on current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, and also provide tax return forms (calculations) and explain the procedure for filling them out.

Moreover, based on tax audit is one of the forms tax control, which falls within the competence of the tax authorities.

In accordance with Art. and 138 of the Code, appeals against acts of tax authorities, actions or inactions of their officials are carried out in the manner established by Section. VII of the Code. Every person has the right to appeal acts of tax authorities of a non-normative nature, actions or inactions of their officials to a higher tax authority (superior official) or to court.

Deputy Director
Tax Department
and customs tariff policy
S.V.RAZGULIN

“Imputed” persons are required to pay tax until they are deregistered with the tax authorities

How to pay UTII if the taxpayer temporarily suspends its activities? According to the letter of the Ministry of Finance of Russia dated March 19, 2015 No. 03-11-11/14987, the suspension of business activities does not exempt the “imposed” from paying tax.

This topic has been paid attention to more than once by the Ministry of Finance of the Russian Federation, and the officials’ arguments remain unchanged. In particular, the Ministry of Finance pays attention to the provisions. Paragraph 1 of this article states that the object of taxation within the framework of UTII is the imputed income of the taxpayer. And in paragraph 2 it is determined that the amount of imputed income is calculated as the product of the basic profitability for a certain type of business activity and the value of the physical indicator.

Accordingly, when applying UTII, the imputed (i.e., potentially possible) and not the actually received income is taken into account. In turn, imputed income does not depend in any way on the fact of entrepreneurial activity. Until the taxpayer is deregistered with the tax authorities as UTII payer, he is obliged to calculate the tax, pay it to the budget and submit tax returns.

Experts from the Ministry of Finance noted that the Supreme Arbitration Court of the Russian Federation adheres to the same position. In particular, in paragraph 7 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03/05/13 No. 157
Dans control ratios tax return indicators for UTII. If some parameter does not work, the tax authorities will ask you to explain the discrepancy.

ACCOUNTING REPORTING: forms, deadlines, laws