Entrepreneurs paying UTII at some point are faced with the question of the need or desire to terminate their activities - maybe only activities that were subject to a single tax, or maybe even stop working as an entrepreneur. What needs to be done?
In case of termination of the type of activity for which the entrepreneur paid UTII or if the right to apply this taxation system is lost, it is necessary to submit an Application for deregistration of an individual entrepreneur as a UTII taxpayer.
Order of the Federal Tax Service of Russia dated December 11, 2012 N MMV-7-6 / [email protected] A new form of UTII 4 was established, which is valid from 03/17/2013.
Situations in which an entrepreneur stops using UTII can be voluntary:
- Termination of entrepreneurial activity, that is, termination of registration as an individual entrepreneur;
- Transition to a different taxation regime;
- And also in other cases, for example, change or termination of a particular type of activity.
Or an entrepreneur who submits an application in case of violation of the requirements established by subparagraphs 1, 2, paragraph 2.3. article 346.26 of the Tax Code of the Russian Federation.
An Application is submitted in the form of UTII 4 to the tax authority at the place of registration as a taxpayer.
What is the deadline for submitting an application for UTII 4
If the activity is terminated or the entrepreneur switches to another taxation regime, then an application must be submitted within five days. In this case, the date of termination of activities under UTII is indicated in the application. If the criteria that are established for UTII payers are violated, then deregistration occurs on the last day of the month in which the violation occurred.
The tax is paid before the application is submitted. If the application is submitted on time, UTII is paid for the period when the entrepreneur actually worked. For example, if an entrepreneur submitted an application on December 25, UTII will be paid for the period from October 1 to December 24.
Late application submission
In case of late submission of an application, the taxpayer may be fined under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles.
In addition, if the application is submitted in violation of the deadline, then the single tax will have to be paid not for the period of actual activity, but before the end of the month in which this application is submitted.
It should be borne in mind that until the application is submitted, UTII will need to be paid even if the activity is not carried out or physical indicators are lost.
Filling out an application
Filling out is not particularly difficult, in 2016-2017 the UTII form 4 has not changed, you can download it at the end of the article.
It is necessary to indicate the data of the entrepreneur, it may be a little difficult to indicate the deregistration code.
The application provides for only 4 deregistration codes, and the code must be filled in.
Moreover, if you specify an incorrect code, then the tax authority may not deregister, it will be necessary to submit an adjustment application, and then the date of deregistration will not be the one indicated in the application, but based on the date of filing the adjustment application.
- 1 - termination of entrepreneurial activity;
- 2 - transition from paying UTII to another taxation regime;
- 3 - violation of subparagraph 1 of paragraph 2.2 of article 346.26 of the Tax Code of the Russian Federation - exceeding the average number of employees;
- 4 is another reason.
Code 4 is affixed in cases - suspension, termination, change of a specific type of activity. Also, code 4 is affixed in case of exceeding the limit of physical indicators (for example, more than 20 cars, the area of \u200b\u200bthe trading floor is more than 150 m2).
If in one municipality an individual entrepreneur conducts several types of activities, then in the event of the termination of one of the types of activity, an application with code 4 is submitted. -4-3/26206).
Also in this case, it is necessary to submit an Appendix to the Application, indicating the code of the type of discontinued activity and, if necessary, the address. In the Appendix, it is possible to indicate only three types of activities, therefore, if it is necessary to indicate a larger number, a additional sheet Applications, and the Application indicates the number of sheets in the format "2—".
The structure of preferential taxation regimes, according to existing legislation, includes a system in which an economic entity pays. For a variety of reasons, persons registered as individual entrepreneurs may decide to stop using this regime. To do this, it is necessary to submit an application to the IFTS for deregistration of UTII IP.
The current rules of law determine that an entrepreneur must be deregistered as a UTII payer within five days from the date of termination of activity or transition to another taxation system.
To do this, the individual entrepreneur must send a tax application for which the UTII-4 form is provided. LLC uses for these purposes.
An entrepreneur may stop using imputation for the following reasons:
- Termination of the implementation of the direction of activity in which the UTII system was installed.
- The closure of the individual entrepreneur as a whole.
- Violation of the criteria for using the UTII system.
- Change of the used taxation system to another.
Attention! If an entrepreneur has decided to change the applicable regime, he must take into account that the use of the new taxation system in some cases is possible only from the beginning of the year.
Therefore, a situation may arise that the IP has left the imputation, but, for example, could not switch to. In this case, it will automatically have installed.
Upon receipt of this application, the tax authority must consider it within five days, and at the end of this period, give the entrepreneur a notice of the UTII closure.
Where to apply
An application for withdrawal from UTII must be submitted to the IFTS in which the individual entrepreneur had previously been registered as a UTII payer, that is, at the place of previously carried out activities.
At the same time, the UTII-4 form must be filled out at each tax office if activities carried out in several municipalities are terminated.
When an entrepreneur closes several types of activities, but within the boundaries of one city, point, etc., he can combine withdrawals for each of them in one application at once.
UTII-4 for individual entrepreneurs is a special application form that an individual entrepreneur must submit in order to be deregistered as a single tax payer on imputed income. The article will help you figure out what it is and how to fill it correctly. You can also download the UTII-4 form for free.
When to contact
There are three reasons why an individual entrepreneur may stop using UTII.
- The entrepreneur stopped doing business. He will have to deregister, close the business, pay taxes, contributions, and other obligatory payments in full.
- During the quarter, there were some changes that deprived the IP of the right to "imputation". What changes could these be? Amendments to the legislation, exceeding the established indicators, for example, the number of employees, the area of the retail facility, the expansion of the vehicle fleet.
- The regime will turn out to be unprofitable or inconvenient for the entrepreneur, and he will want to try another - STS or OSNO.
Whatever the reason, it is necessary to inform the tax authorities that the entrepreneur no longer wants to use the single tax on imputed income. This must be done within five days. Moreover, the period is calculated only in working days and starts from the next day after the actual termination of activities on UTII.
The date of deregistration is indicated by the entrepreneur himself. The exception is situations when an individual entrepreneur is deprived of the right to a preferential tax regime due to non-compliance with established restrictions. In this case, the deregistration date will be the first day of the quarter in which the requirements are violated.
For missing the deadline for filing a notice of termination of activities on UTII, the tax authorities cannot fine or otherwise punish the entrepreneur. But under such circumstances, they have the right to remove the individual entrepreneur from the register no earlier than last day month in which the application is submitted. According to paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, the date of deregistration in this situation will be the last day of the month.
Sample filling UTII-4 for IP
The form itself was introduced by order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV-7-6 /. Traditionally, it indicates the TIN and OGRNIP of the taxpayer, the IFTS code, the date of application and deregistration, his contact phone number.
On the first page, it is important to correctly write the reasons for refusing preferential treatment. Which one to put, you can choose from the proposed list - there are hints directly on the page.
Please also note that if an individual entrepreneur personally submits the application, then in the “I confirm the accuracy and completeness of the information” section, it is not necessary to indicate your data again. It will be enough just to put a signature. The provided fields are given so that the applicant, who is a representative of the individual entrepreneur, can indicate his data in them.
The application to the form or the second page of the application may not be completed completely. If an individual entrepreneur on UTII carried out only one type of entrepreneurial activity, then only it must be indicated. If a businessman worked in several areas, then he enters either all or those for which he will no longer apply preferential treatment.
Like the first page, the application must be certified with a signature.
We remind you that no additional documents are required by the tax authorities. In addition, there is no need to pay for the acceptance of any applications, reports and documents to the IFTS.
After the sample filling out the UTII-4 2019 form is accepted, the tax authorities have 5 working days to send a notification that the individual entrepreneur is no longer a single tax payer. This document may be required in the future, so it is advisable not to lose it.
If an individual entrepreneur wants to be deducted from the tax records on the "imputation", he is obliged to submit a UTII-4 application to the Federal Tax Service Inspectorate. This is a unified form, which must be filled out in strict accordance with the law. Failure to submit the document on time is punishable by fines.
UTII-4 is used by an entrepreneur in two cases:
- if it became necessary to check out from the register of individual entrepreneurs using the imputed regime;
- if an entrepreneur needs to notify the tax authorities of changes regarding the types of activities for which UTII is used, or the addresses of their implementation.
The exit from the register of payers of "imputation" may be associated with the decision to close the IP due to the low profitability of the business. It is possible that an entrepreneur refuses UTII because of the decision to switch to another regime: a general or special taxation system.
Sometimes leaving the "imputation" is forced. If an individual entrepreneur does not comply with the legislative requirements applicable to "imputers", he is obliged to notify the tax authorities within the time limits established by law.
Where and when to apply?
An entrepreneur can download the UTII-4 form in 2016 on the official website of the Federal Tax Service of Russia or on information and legal resources. The form must be filled out with data for a specific individual entrepreneur.
The application is submitted to the tax inspectorate, in which the "sponsor" was registered. The law establishes the following deadlines for the submission of a document:
- upon termination of the activity of the enterprise - no later than five days from the moment when the work of the individual entrepreneur was stopped;
- in case of non-compliance with the legislative requirements for "imputers" - within five days from the end of the last month of the tax period in which violations of the mandatory conditions were revealed.
The UTII-4 form necessarily contains the date of termination of the "imputed" activity of the entrepreneur. It is this number, after consideration of the application by the tax authorities, that will be considered the day of deregistration.
An entrepreneur has the right to submit an application to the IFTS in a way convenient for him: through electronic document management services, in person or through a legal representative.
Rules for filling out the form
To prepare a document for the tax, you need to download its form on the website of the Federal Tax Service. To avoid possible errors and ambiguities, use the filling pattern new form UTII 2016 or consult a lawyer in advance.
There are two ways to fill out a document: “by hand” or electronically, using text editors. The paper is prepared in two copies: one is given to the tax authorities, the other remains with the entrepreneur: he confirms the fact of the timely filing of the application.
Adhere to the following rules:
- text should go from left to right;
- write in capital letters;
- there should be no empty cells left in the document: where there are no data, dashes are put;
- write with a blue, black or purple pen, other colors are not allowed;
- when filling in the Word program, select the font type Courier New with 16-18 size;
- do not stitch the sheets or otherwise fasten them;
- do not allow any corrections: if a mistake is made on the sheet, rewrite it again.
Correct filling of the UTII-4 form in 2016 has great importance. Any errors, blots and misprints may cause the tax office to refuse to accept the document.
How to fill out the form
The application for deregistration consists of the title page, the first page and attachments. Their number is determined by the number of types of economic activity subject to UTII.
Filling out the document begins with the title page. At the top it says:
- TIN of the entrepreneur;
- the code of the tax authority where it is registered (you can find it in the registration documents or directly at the IFTS);
- the page number is "001".
Below you should choose one of four reasons for leaving the "imputation":
- IP closing - 1;
- transition to another taxation system - 2;
- violation of UTII requirements - 3;
- other - 4 (closure of certain areas of "imputed" activities).
Then the full name of the individual entrepreneur and the OGRNIP are prescribed in accordance with the registration documents. Next, you need to write down the number of sheets of the application (if it is missing, a dash is placed) and the date from which the IP is deregistered.
At the bottom of the page, you need to choose who fills out and signs the application. If the document is prepared by the entrepreneur himself, you need to select the number "1". In the fields "Name" and "TIN" dashes are put, then the phone number, current date and signature are written.
If the application is certified by a legal representative, the number "2" must be indicated. Below is his full name, TIN, number of the power of attorney confirming the rights of the representative.
At the top of the second sheet, the IP TIN and the page number are indicated - "002". Further, the code of the type of activity and the exact address of its conduct are indicated. This information is provided for each direction of the entrepreneur's work. If there are more than three, the application will have an attachment.
Filling out the UTII-4 application in 2016 is easy. It is enough to download the form on the Internet and fill it out with information about your individual entrepreneur in accordance with the requirements of the law.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Imputed income taxation is a voluntary regime that an enterprise can choose for itself (or refuse it) without special instructions. Terminating activity on “imputation”, Individual entrepreneurs are required to submit the UTII-4 form to the tax authorities. It is also used when they stop Not all activities.
A sample of filling and an empty form of the UTII-4 form
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Form use
The main function of the UTII-4 form is to show that the individual entrepreneur is going to stop paying the single tax on imputed income. Therefore, the application is associated with the end of an entrepreneurial position. However, this is not always true.
Often the need to fill out UTII-4 is associated with the transition to another taxation system. Then on the title page it is necessary to indicate the date of this transition. After the application is processed by the tax authority, the UTII regime will end on the specified date.
Another reason is the excess of the limits established by the law for individual entrepreneurs on a single tax. In this case, a transition to another system is also assumed, however, in the process of filling out the form, you will see that these reasons have different codes.
Fill Features
Terms and features of submission
An application in the form of UTII-4 is submitted to the same authority as UTII-2 (on registration of an individual entrepreneur as a payer of a single tax on imputed income). By general rules must notify the tax office within 5 days after the termination of activities. If the deadlines have not been met, then the date will be the last day of the month in which the form is issued.
When switching to another taxation system (code 2), the date of registration as a payer of the simplified tax system or other tax is indicated.
When the UTII-4 form is not needed
The only case when the UTII-4 form is not needed is the closure of an enterprise on a single tax on imputed income. Here you will need to fill out UTII-3. In all other cases, when an entrepreneur decides to abandon the special regime, an application should be filled out and submitted, since exit from UTII does not occur automatically. Lack of reporting can only lead to the appearance and further increase of the fine.
