The issue of deregistration of a taxpayer as a UTII payer at first glance seems insignificant and simple, but it has a number of points that can lead to large negative consequences. We will consider them in this article to eliminate risks.
The single tax on imputed income (UTII) is one of the 4 special taxation systems for certain types of activities, regulated by the norms of chapter 26.3 of the Tax Code of the Russian Federation (part two) dated 05.08.2000 No. 117-FZ (as amended on 19.02. 2018).
Reasons why you can leave UTII
The activity that was on UTII has been discontinued;
The taxpayer has decided to switch to another, more favorable taxation system for him;
A discrepancy was found with the mandatory requirements for the application of this taxation system.
Deregistration as a UTII payer is carried out within 5 days from the date of voluntary or forced refusal from UTII based on the application of an individual entrepreneur in the UTII-4 form , submitted to the tax authority in which the taxpayer is Germany WhatsApp Number List registered as a UTII payer, that is, according to place of previous activity. At the same time, an application for deregistration must be submitted to each tax office if activities carried out in several municipalities are terminated. When several types of activities are closed, but within the boundaries of one city, etc., it is possible to combine deregistration for UTII for each of them in one application.
In most cases, the tax must be paid even if the activity is suspended or if the activity causes losses. Therefore, the sooner deregistration as a UTII payer occurs in such situations, the lower the risks and debts to the budget will be.
Methods for filing an application for deregistration as a UTII payer
Personally, by an individual entrepreneur, an application on paper to the tax office in 2 copies upon presentation of an identity document;
Through the post office by a valuable letter with a description of the attachment to the tax office;
Through an electronic document management system with an electronic signature (we talked about it in the articles " What is an electronic signature? Let's tell in simple terms " and " How to get an electronic signature for individual entrepreneurs and LLCs: 6 simple steps ");
Through an authorized representative, in this case a power of attorney is required.
The consequences in cases of violation of the deadlines for filing / non-submission of an application for deregistration as a UTII payer or incorrectly filling out an application can be significant:
1. Not deregistered - pay tax?! The decision not to pay UTII and submit reports with zero indicators at the time of suspension of activities is too risky and may provoke a tax dispute. The position of the Ministry of Finance of the Russian Federation is as follows: as long as the taxpayer has not been deregistered by the tax authority as UTII payers, he remains so with all the ensuing responsibilities - filing reports and paying tax. Otherwise, the UTII payer may be fined for non-payment or incomplete payment of tax amounts and failure to submit a tax return. Also, an administrative fine may be imposed on the taxpayer. In addition, the tax office can block the current account.