ENVD tax return per year. Declaration form for ENVD. Deadline for submitting the ENVD declaration

One of the specific taxes is UTII, which is narrowly focused and in some cases very profitable against the background of the general taxation system. In the section, we will consider an example of filling out a tax declaration, clarify the deadlines for delivery, payment and the calculation procedure. You can also use our calculator when calculating tax. Updated declaration forms have been posted.

According to order No. ММВ-7-3 / 353 of July 4, 2014, reporting on UTII must be submitted in a new form, starting from the 1st quarter of 2015.

The form of the declaration has undergone a number of changes, they touched on 3 sections. In the first section, line 010 was deleted, it previously indicated the KBK, the codes of the lines that reflect OKTMO and the amount of tax payable for the reporting period were also changed

In section 2, there were also changes - the fields in which the code of services for OKUN were provided were excluded, including the application that contained these codes was excluded. An adjustment was made on line 100 - the procedure for calculating the tax base.

Section 3 - fields have been introduced that indicate the sign of the taxpayer, the line has been removed, in which the tax base was displayed, subject to exclusion by OKTMO codes. We also made a correction to reflect the amount of insurance premiums to a decrease.

Deadlines for filing declarations and payments

The tax return for UTII is submitted quarterly, in the next month, after the reporting quarter, by the 20th, i.e. for the 1st quarter of 2015, it will be necessary to submit reports by April 20, the payment deadline is determined according to the same principle, but by the 25th. The form of ownership does not affect the terms of delivery and payment.

The procedure for filling out the UTII declaration

Below, based on the completed declaration, we will analyze the procedure for filling out the form using a visual example. Where to submit the UTII declarationif the activity is carried out at different addresses?

Keep in mind that when filling out a document with a pen, it is allowed to use 3 colors of paste - black, blue and purple. The presence of blots, errors, the use of correctors, as well as two-sided printing of the document are not allowed

Title page

We start filling out by entering data on the TIN and KPP. For individual entrepreneurs, we enter the TIN data in the KPP column, put a dash, for LLC - we fill in the TIN and KPP. The page number is always “001”, then the number of the correction in the format “0–” if you are submitting a primary report, if you submit an adjustment, then put its number, for example, “1–”. We take the tax period from, for example, "23" - the 3rd quarter, the reporting year, respectively, the reporting year.

The correction is submitted in case of errors in the report, which was previously submitted to the tax office, it is necessary to fill in the correct report and put the correction number upon submission to the tax office

Section 1 (Total amounts to be paid to the budget)

In the section you need to fill in the TIN, KPP, as described above, put the page number - "002", then you need to write the code, you can find it on the website of the Ministry of Taxes and Tax Collection or in the statistics data, if you received them. In line 020 we write down the amount of tax payable, it is equal to the total values \u200b\u200bof section 3, term 110.

Below the OKTMO columns and the amount to be paid, we fill in, if the location of the organization has changed, if not, then we put dashes.

At the end of the sheet we put the signature and the date of signing.

Section 2 (Procedure for calculating UTII)

We fill in the INN and the checkpoint, according to the agreed rules, put the sheet "003", then you need to indicate the code of the type of your business activity, according to the next step, fill in your coordinates, index, code of the subject of the Russian Federation, you can look in, OKTMO code, you have already in theory found - bring it here.

- according to that type of activity, you can look in the Tax Code, clause 3. Article 346.29. The correction coefficient K 1 is set for each year at the end of the previous year, for 2015 it is equal to 1.798, the coefficient K2 is a local indicator, you need to look at your region.

Coefficient K1 UTII 2015-2016 is 1.798.

Consider filling in lines 070, 080, 090. Column 2 - the value of a physical indicator, we have taken an example for calculating a car service, this is the number of people reflected in the timesheet, we take the number for each month.

Column 3 - it is necessary to indicate the number of days worked in fact, if you start (finish) in any of the reporting months activities on UTII, then you need to take into account the number of these days. To do this, take the amount received, divide by the total number of days of the month and multiply by the number worked.

UTII declaration 2015 - sample filling , due date, as well as changes made to the declaration form from January 1, 2015, are the main topics of this article.

Tax period in the UTII declaration

Individual entrepreneurs and legal entities using the Unified Imputed Income Tax (UTII) in their activities are required to submit uTII declaration to the tax authority every quarter. It is this time period that is the tax period for this special regime.

The peculiarity of this tax is that it must be paid even in those circumstances when entrepreneurial activity is not conducted. The amount of tax under this taxation system depends solely on the established amount of imputed income.

Naturally, every three months the taxpayer surrenders and uTII declaration.

Deadline for submission of the UTII declaration

The Tax Code in clause 3 of Art. 346.32 has set a strict time frame for taxpayers to meet upon submission tax declaration UTII.

UTII declaration must be surrendered by the 20th of the month that is the first in the next tax period, namely:

for the 1st quarter, the report must be submitted by April 20;
for the 2nd quarter - until July 20;
for the 3rd quarter - until October 20;
for the 4th quarter - until January 20 of the next year.

The peculiarity of the deadline is such that it is possible to submit declarations on the 20th, unless, of course, it falls on weekends and holidays. Then you can send the report to the inspection on the first working day after the end of the rest. He will, according to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, by the deadline after which the responsibility for delay comes.

How to fill out the UTII declaration - on paper or in electronic form?

A taxpayer who uses imputation in his activities has the right to send uTII declaration in two possible ways: on paper or electronically via the Internet. These methods are provided for in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation.

Formation of the declaration in paper form is not difficult, since this method is traditional and worked out to the smallest detail. UTII declaration can be sent by registered mail, or it can be taken to the inspection personally by the taxpayer or his representative.

Until recently, it was more difficult with electronic document management, since you had to send reports through an operator or acquire a digital signature yourself. For organizations, this path was not difficult, but individual entrepreneurs, when sending uTII declaration used the services of intermediaries.

Much has changed since July 1, 2015, when individuals with the status of individual entrepreneurs have the opportunity to take uTII declaration through the taxpayer's personal account. Now it remains only to correctly enter all the indicators for the columns and sections of the report.

UTII declaration 2015 - sample filling

In mid-2014, the Federal Tax Service by order of 04.07.2014 No. ММВ-7-3 / [email protected] approved the updated filling procedure uTII declaration and the form in which it should be submitted electronically. In accordance with this order, taxpayers were obliged to start using these rules from the 1st quarter of 2015.

Largely uTII declaration form left very close to the one used in 2014 - the same 3 sections, the same title page. The whole structure is completely preserved uTII declaration, as well as the purpose of the sections.

As a result, all differences are concentrated in the composition of the indicators and their presentation. Here are the differences between the forms of 2014 and 2015:

Section I of the updated form uTII declaration no need to specify the KBK.
In section II, the changes are as follows:

it is not necessary to indicate the codes of the services provided, determined by OKUN;
in lines 070–090, new columns 3 have been introduced, which serve to adjust the tax base, the need for which arises at the beginning of activities in the month of registration or upon deregistration.

In section III, the changes are as follows:

introduced line 005, which is intended to reflect the attribute related to whether the taxpayer pays remuneration to individuals;
lines 020 and 030 now reflect separately insurance premiums paid for employees and for themselves.

Tax declaration for UTII - a program for checking the correctness of filling out the report

The IRS regularly publishes materials to help taxpayers fill out uTII declaration... As such a program, the Federal Tax Service of Russia in a letter dated 09.12.2014 No. GD-4-3 / [email protected] sent to all interested taxpayers the benchmark ratios tax declaration for UTII... With the help of this document, you can check whether it is filled in correctly uTII declaration and if there are any errors.

The control agreements of the Federal Tax Service contain resources that reflect:

how the indicators contained in uTII declaration;
how the indicators depend uTII declaration from external indicators contained, for example, in the Tax Code of the Russian Federation, USRN, BTI, etc.

Where to download the UTII declaration form 2014 and see a sample UTII declaration 2014

If an organization or an individual entrepreneur needs to submit an updated declaration for the tax periods of the previous year, then download the UTII form 2014and also see a sample of filling out the UTII declaration over the past year, you can on any accounting portal or on the sites of legal reference systems.

Where to take: FTS
Frequency of delivery: quarterly
Must be taken before: 20th of every first month of the quarter
Penalty for late delivery: 1000 RUB or 5% of the required tax amount monthly

Document's name: Tax declaration for the unified tax on imputed income for certain types of activities (Form according to KND 1152016)
Format: .xls
The size: 181 kb

UTII declaration is a form of reporting on the unified imputed income tax (UTII). As for the UTII itself, this is a special form of taxation available to individual entrepreneurs, as well as organizations in the direction of certain types of activities. The main feature of the presented form of taxation is that the actual profitability of the business does not matter, because the tax itself is calculated according to the indicators derived in the country.

The above declaration is regulated, respectively, by the Tax Code of the Russian Federation, and in particular by the chapter “Simplified taxation system” (clause 2 of article 346.26). This year, some changes were made to the former form, so you should download the UTII declaration form for 2017.

So who exactly has the right to apply UTII?

This can be done by individual entrepreneurs, as well as organizations that meet certain criteria:

The workforce consists of less than 100 people. But this restriction does not apply until December 31, 2017 to cooperatives, as well as business societies where consumer societies or unions are the founders.
Other organizations have a share of participation in the enterprise not exceeding a quarter (the exception is companies whose authorized capital consists of funds from social organizations of disabled people).

If you meet the above criteria, then you should download the UTII tax declaration.

When is it necessary to submit the UTII declaration?

The tax period for these statements is a quarter. Therefore, the declaration must be submitted before the 20th day of each first month of the quarter. The accounting department should draw up the UTII reports and, accordingly, send it. The submitted documentation is handed over to the tax authority that is tied to the actual place of business of a particular organization and individual entrepreneur. Here you can download the UTII form for free and fill it in yourself.

Fines issued for late or incorrect submission of the UTII declaration:

If the corresponding tax has been paid, then the fine is 1,000 rubles.
If tax deductions have not been made, then the penalty is 5% of the required tax amount, according to the declaration, charged for each month from the day that was set for the provision of documentation. Also, the fine cannot be more than 30% of the tax amount and be less than 1000 rubles.

Thus, delays are best avoided. Therefore, the form under knd 1152016 must be submitted in a timely manner.

The end of the third quarter is approaching, and with it the submission of tax returns. Organizations and individual entrepreneurs on "imputation" must report to the tax office for the 3rd quarter of 2016 by October 20, and by October 25, pay a single "imputed" tax. Today, the declaration form approved by the order of the Federal Tax Service of 04.07.2014 No. ММВ-7-3 / 353 is in force (as amended on 22.12.2015). You can download the current form of the UTII 2016 declaration for individual entrepreneurs at the end of this article, and what features taxpayers should take into account when filling out the "imputed" declaration, we will consider further.

UTII reporting: the nuances of filling

The volume of the declaration is small - a title page and three sections. Before entering the data, you should familiarize yourself with the Procedure for filling out the declaration for the unified imputed income tax 2016, approved by the same order No. ММВ-7-3 / 353. We will not retell in detail all its requirements here, but dwell on the main features and nuances of filling in the "imputed" reporting.

Start filling out the UTII tax declaration from section 2 "Calculation of the UTII amount for certain types of activities." This part of the report is the most detailed, it contains the tax calculation itself. There can be several sections 2 in the report - for each type of "imputed" activity, as well as if the same type is carried out in different localities (with a different OKTMO code). For example, in one city an individual entrepreneur is engaged in cargo transportation and passenger transportation, or has several retail stores in different settlements.

Next, add up the tax amounts received in section 2 and reflect the result obtained in section 3 “Calculation of the UTII amount for the tax period”. Here, indicate the amount of tax deductions, depending on what type of taxpayer you have:

an employer who can reduce the amount of UTII by up to 50% at the expense of insurance contributions paid in the reporting quarter to the funds for employees; at the same time, an individual entrepreneur with employees is not entitled to reduce the "imputed" tax by the amount of contributions "for oneself" (letter of the Ministry of Finance of the Russian Federation of 03/18/2015 No. 03-11-11 / 14557),
An individual entrepreneur without employees who deducts the entire amount of fixed contributions paid in the reporting quarter to funds “for himself”.

As a result, we get the amount of "imputed" tax minus deductions, which must be paid to the budget.

In section 1 "The amount of UTII to be paid to the budget", distribute the received tax according to OKTMO codes, if the "imputed" activity is carried out in different localities. The distribution is made in proportion to the total amount, its formula is indicated in section 1. If all types of business are conducted in the same territory, then the entire tax amount is attributed to one OKTMO code.

Number and number all pages on the title page. Fill in the rest of the title, stamp and sign.

This sequence of filling out the 2016 imputed income tax return is more logical and convenient than filling out all of its sections in order.

An important point: if the "imputed officer" operates in territories that are subject to different tax inspectorates in which he is registered, then UTII must be submitted to each of them. An exception is provided for those who are engaged in freight and passenger road transport, retail and distribution trade and advertising on transport - they report and pay tax to one FTS inspection at the place of registration of the payer. UTII declarations for different inspectorates are filled out in terms of the activities that are carried out on their territory.

A sample of filling out the UTII declaration

Let's give an example of filling out an "imputed" declaration.

IE Ivanov in 2016 provides services for the transportation of goods and passengers in the city of Yaroslavl. For freight transport, he has 2 trucks, for passenger - 2 minibuses with 20 seats each. The individual entrepreneur employs 4 employees, for whom contributions in the amount of 32,000 rubles were transferred to the Pension Fund and the Social Insurance Fund in the third quarter.

The UTII declaration form provides for filling out section 2 for each type of activity separately. In our case, we fill in section 2 for freight traffic (code 05) and for passenger traffic (code 06).

We fill in section 2 by code 05

We fill in section 2 by code 06

In section 3, we add up the tax amounts from sections 2. The taxpayer sign of our individual entrepreneur is 1, therefore, contributions to funds for employees can be deducted, but no more than 50% of the tax amount:

RUB 58,255 x 50% \u003d 29,128 rubles.

All types of activities relate to one OKTMO, which means that in section 1, the entire amount of tax will be attributed to one code.

The UTII declaration is submitted to the inspectorate no later than the 20th day of the first month of the next tax period (quarter). The "claimant" has the right to choose in what form to submit the declaration - in paper or electronic. We bring to your attention a sample of filling out the UTII declaration. You can also download its form

13.04.2015
Actual accounting

The declaration on UTII must be submitted by organizations and individual entrepreneurs who have switched to "imputation". Recall that from January 1, 2013, the application of this regime is voluntary (clause 1 of article 346.28 of the Tax Code of the Russian Federation), and from January 1, 2018 it will be canceled (clause 8 of article 5 of the Federal Law of June 29, 2012 No. 97-FZ ).

The UTII declaration is submitted to the inspectorate based on the results of the tax period, which is a quarter (Article 346.30 of the Tax Code of the Russian Federation). The deadline for submission is no later than the 20th day of the first month of the next tax period (clause 3 of article 346.32 of the Tax Code of the Russian Federation). In this case, the deadline for submitting the declaration, falling on a weekend (non-working) or holiday, is postponed to the first working day after a weekend or a holiday (clause 7 of article 6.1 of the Tax Code of the Russian Federation). That is, in 2015, the "claimant" will have to report no later than April 20, July 20, October 20 for the first, second and third quarters of 2015, respectively, and for the fourth quarter, the declaration must be submitted no later than January 20, 2016.

The current form of the declaration for UTII was approved by the Federal Tax Service of Russia in 2014 (approved by order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / [email protected], hereinafter - Order No. ММВ-7-3 / [email protected]).

The procedure for filling out the UTII declaration is presented in Appendix No. 3 to Order No. ММВ-7-3 / [email protected]

When filling out the title page, it is necessary to indicate the TIN and KPP, which is assigned to the organization as the payer of UTII by the inspectorate to which the declaration is submitted. In addition, the number of the adjustment, the tax period, the reporting year, the code of the tax authority to which the declaration is submitted, the full name of the organization in accordance with its constituent documents (last name, first name, patronymic of an individual entrepreneur), code of the type of economic activity according to OKVED OK 029- 2001 (the post of the State Standard of the Russian Federation of 06.11.2001 No. 454-st was put into effect), etc.

on line 010 - the OKTMO code of the municipality, inter-settlement area, settlement, which is part of the municipality at the place of implementation of the "imputed" activity (place of registration).
on line 020 - the amount of UTII to be paid to the budget for the tax period.

The value of the indicator for this line code is determined as the product of the value of the indicator for line 040 of section 3 and the result from the ratio of the total sum of the values \u200b\u200bof indicators for lines 110 of all completed sheets of section 2 with the specified OKTMO code to the value of the indicator for line 010 of section 3.

Section 2 is filled out separately for each type of "imputed" activity.

When carrying out the same type of activity in several separately located places, section 2 is filled in separately for each place of implementation of this type of activity (for each OKTMO code).

The lines of section 2 indicate:

on line 010 - the code of the type of entrepreneurial activity for which this section of the declaration is filled in;
on line 020 - the full address of the place of implementation of the type of activity indicated on line 010;
on line 030 - OKTMO code of the place of business;
on line 040 - the value of the basic profitability per unit of physical indicator per month for the corresponding type of activity;
on line 050 - the value of the deflator coefficient K1 established for the calendar year;
on line 060 - the value of the correction coefficient of the basic profitability K2, taking into account the totality of the peculiarities of the conduct of business;
along lines 070 - 090:
Column 2 - the values \u200b\u200bof the physical indicator for the corresponding type of activity in each month of the tax period;

Column 3 - the number of calendar days of activities in the month of registration (in the month of deregistration) as a payer of UTII;

Column 4 - the tax base (the amount of imputed income) for each calendar month of the tax period (the product of the values \u200b\u200bof the indicators for the codes of lines 040, 050, 060, as well as (070 or 080 or 090).
on line 100 - the tax base (the amount of imputed income) for the tax period for the corresponding type of activity carried out at the specified address (the sum of the values \u200b\u200bof the indicators by line codes (070 - 090) column 4);
on line 110 - the amount of UTII calculated for the tax period for the corresponding type of activity carried out at the specified address (the value of the indicator for the line code is 100 x 15/100).

Section 3 indicates:

on line 005 - the sign of the taxpayer;
on line 010 - the amount of UTII calculated for the tax period. The value of this indicator is determined as the sum of the values \u200b\u200bof indicators in line 110 of all completed sheets of section 2;
on line 020 - the amount of insurance premiums, payments and expenses provided for in paragraph 2 of Art. 346.32 of the Tax Code, by which the amount of UTII calculated for the tax period can be reduced in case of their payment in favor of employees employed in those areas of activity for which UTII is paid;
on line 030 - the amount of insurance premiums paid by an individual entrepreneur to the Pension Fund of Russia and the FSS of Russia;
on line 040 - the total amount of UTII payable to the budget for the tax period.

Note that the "claimant" has the right to choose in what form to submit the declaration for UTII - in paper or electronic. Chapter 26.3 of the Tax Code does not directly provide for the mandatory submission of the declaration in electronic form. In addition, organizations whose average number of employees for the previous calendar year exceeds 100 people must report in electronic form (clause 3 of article 80 of the Tax Code of the Russian Federation), and, as you know, such companies are not entitled to apply UTII (subparagraph 1 of clause 2.2 of article . 346.26 Tax Code of the Russian Federation).