Explanatory note to the UTII tax return: form and sample

Who, when and on what basis can exercise this right?

As already mentioned, only organizations that are registered as individual entrepreneurs and operate on PSN or UTII will be able to purchase the deduction.

Today, the initial costs of purchasing a sample online device can be reduced by about eighteen thousand rubles (this is stated in Article 346.32, clause 2.2 of the Tax Code of the Russian Federation). In order to obtain a deduction, a business representative must notify about the installation of equipment and register it within a regulated period of time:

When working on UTII:

until July 1, 2020 (in the absence of employees);
businessmen with staff conducting their activities in accordance with Art. 346.32 clause 2 clauses 6-9, provided that the cash registers are registered before July 1, 2020.

In this situation, one quarter is considered to be a tax period. The form will reflect the costs of purchasing cash registers incurred at this time. The tax deduction will be calculated after writing and submitting an explanatory note to it.

Working on the basis of PSN. As for individual entrepreneurs operating under a patent, the principle of deduction is not fundamentally different from that established for UTII, with the exception of some points:

if there are employees - until July 1, 2020;
a reduction in the amount of duty payments, in the absence of employees, is made for reporting periods that begin in 2018-2019, until the end of fixing online cash registers;
The reduction of the duty if the individual entrepreneur has employees is carried out for the reporting period, which began in 2020 and ends at the end of the registration of cash registers.

Under the PNS, the tax period ranges from 1 month to a year.

It is necessary to submit an application or notification to the authorized bodies of the Russian Federation, and, if necessary, provide accompanying documents (this includes an explanatory note).

Deduction for online cash register for UTII: conditions for receipt, size - Elba

Individual entrepreneurs on UTII can reduce the tax on the cost of the online cash register, and organizations consider everything as usual.

Conditions for receiving a deduction

you use a cash register in business on UTII,
the cash register is registered with the tax office,
If you combine UTII with another taxation system, you did not take into account the costs of purchasing a cash register.

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Elba will calculate the UTII tax and reduce it by insurance premiums. The service will help you submit your tax return in three clicks.

Tax deduction amount

The amount of the deduction consists of the cost:

cash register and fiscal storage,
cash program,
related work and services: for example, registration or setting up a cash register,
modernization of the cash register - if you previously used a regular cash register, and then upgraded it to online.

The maximum deduction per cash register is 18 thousand rubles.

Vitaly bought two cash registers for 25 thousand each. He will reduce the tax by 36 thousand - 18 thousand for each cash register.

Cash register registration date

To receive a deduction, register the cash register with the tax office:

From February 1, 2020 to July 1, 2020 - if you run a business in retail and catering and have hired employees.
From February 1, 2020 to July 1, 2020 - if you have any other business, as well as retail and catering without employees.

Andrey has a cafe on UTII and has employees. He bought and registered the cash register with the tax office on June 20, 2020. He met the deadline, so he can reduce the UTII. But his friend with a similar business was a little late: he registered the cash register only on July 3, 2018, and the deduction no longer works for him.

The period for which the tax is reduced

Individual entrepreneurs who must switch to an online cash register from July 1, 2020 will reduce UTII for the quarters in 2020 and 2020. They start from the quarter in which they bought the cash register.

Marina has a shoe repair shop on UTII, but has no employees. According to the law, the deadline for switching to an online cash register is July 1, 2020. But Marina bought the cash register in February 2020. The maximum deduction is 18 thousand rubles. Marina reduced UTII for the 1st quarter by this amount.

Individual entrepreneurs who were supposed to switch to an online cash register from July 1, 2018, reduced UTII for the quarters of 2020. They can no longer reduce taxes in 2019.

If you have two cash registers, you can deduct the cost of one from your tax first, and the cost of the other in the next quarter.

On June 15, Vitaly bought 2 cash registers for his grocery stores. The total deduction amount is 36 thousand rubles. Vitaly reduced the tax for the 2nd and 3rd quarters - 18 thousand for each cash register.

What to do if you couldn’t spend the entire deduction amount at once

You can spend the rest in the next quarter. The tax office said this in a letter.

For example, UTII for the 2nd quarter of 2020 is 10,000 rubles, the deduction for the online cash register is 18,000. You used the 10,000 rubles deduction and completely reduced the tax. The remaining 8,000 rubles can be spent until the end of 2020.

Calculation of UTII tax taking into account deductions

Calculate the tax as usual - using the formula.
Subtract insurance premiums for individual entrepreneurs and for employees, if any. Let us remind you: individual entrepreneurs without employees reduce the tax completely, and individual entrepreneurs with employees - by a maximum of 50%.
Subtract the cost of purchasing the online cash register, but not more than the remaining tax amount. There are no restrictions, even if you have employees. The tax may end up being zero.

Step 1.

Vitaly calculated UTII for the 2nd quarter using the formula - 41 thousand rubles.

Step 2. Vitaly paid contributions for himself and his employees - 23 thousand rubles. He reduces the tax by this amount, but not by more than half. After deducting insurance premiums, the tax is 20,500 rubles.

Step 3. It remains to reduce the tax on the value of the cash register. Vitaly bought two and received a deduction of 18 thousand rubles for each. This quarter he uses the deduction only for 1 cash register, and next quarter - for the second. As a result, he will pay 2,500 rubles in tax for the 2nd quarter.

Documents for obtaining a deduction for UTII

Along with the declaration for the 1st and 2nd quarters of 2020, it was necessary to send an explanatory note with the cash register details and the amount of the deduction. In June 2020, the tax authorities approved a new declaration form. Section 4 with cash register details appeared in it - the explanatory note was no longer needed from the 3rd quarter of 2020.

How to reflect the UTII deduction in Elba

Elba will calculate and correctly reduce the UTII tax on the cost of the online cash register.

In the second step of the “Pay tax and report on UTII” task, add a cash register.
Fill in the cashier details. The name and serial number are written in the cash register passport, and the registration number was issued by the tax office when you registered the cash register.
Elba will reduce the tax on the value of the box office and fill out section 4.

And for those who have not yet figured out what these cash registers are and who needs them at all, we have created a free course on online cash registers.

The article is current as of 07/09/2019

Source: https://e-kontur.ru/enquiry/273/vychet_online_kassa

Step-by-step instructions for preparing an explanatory note for a tax return

When submitting an application (declaration) to the tax office, an explanatory note (EP) must be drawn up, which includes a number of the following attributes. A deduction is applied for each individual cash register unit:

Sample name.
Serial number of this unit.
The registration number of this unit as assigned by the authorized body.
Date of registration of the sample in the tax structure.
The amount of costs for the purchase of one sample of CCP, which reduces UTII (it must be remembered that the amount for 1 sample cannot exceed 18,000 rubles according to clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation).
The final figure covering the costs of purchasing a cash register (or several) that will need to be paid into the treasury for the reporting period.

Please note that the figure reflecting the purchase of an online cash register should be entered in line 040 of section No. 3 of the declaration. It is not written anywhere else - it is enough to indicate it once. It should also be noted that the number of cash register units is not regulated by law. In case of purchasing several copies, the entrepreneur will receive compensation for each individual unit of equipment.

As for the tax period, quarters are displayed in the PP as follows:

code 21 – 1st;
code 22 – 2nd;
code 23 – 3rd;
code 24 – 4th.

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Fines for non-reporting

The report can be submitted to the tax office in the following ways:

On paper. In this case, you will need to issue 2 copies - one for the tax office, and the second for you. Tax authorities must stamp your copy with an acceptance stamp and the date the return was submitted. This will be proof of reporting.
Send the reports by mail in a valuable letter with a list of attachments. In this case, the date of delivery will be considered the date indicated on the mail stamp, and in the inventory - what you provide.
Electronic. This can be done using the tax service or through a special EDI operator. But for this you will need to enter into an agreement with the operator and receive an electronic digital signature.

Attention! If the report will be submitted to the tax office by a representative of the taxpayer, then a power of attorney will need to be issued. For this purpose, a simple written form is used - it is affixed with the company’s seal and the signature of the manager. The document is attached to the report.

Penalties for failure to submit reports or non-payment of taxes:

If the taxpayer paid the UTII tax, but did not submit a declaration, the fine will be 1,000 rubles.
If the tax has not been paid, then for each full or incomplete month that has passed since the delay, the fine will be 5% of the calculated amount. In this case, the minimum amount is 1000 rubles, and the maximum cannot exceed 30% of the estimated tax amount.

New form of declaration of imputation

The UTII declaration must be submitted quarterly

. The due date is no later than the 20th day of the month following the quarter.

The Tax Service, by letter dated July 25, 2018 No. SD-4-3/ [email protected] , recommended using the new UTII report form. This declaration form must be used before the entry into force of the order that does not recommend, but approves a new declaration - until November 24, 2018.

And finally, by order No. ММВ-7-3/ [email protected] , which comes into force on November 25, 2018, a new form of declaration for UTII is established.

The new form has added a section where an entrepreneur can reflect the costs of purchasing a cash register. It is recommended to use this form starting from the submission of the UTII declaration for the 3rd quarter of 2018.

Until the 3rd quarter, in order to receive a cash register deduction, entrepreneurs had to submit a declaration and an explanatory note to the tax office

Thus, for the third quarter of 2020, two forms are valid simultaneously:

Approved form - this form can be used by organizations and individual entrepreneurs that do not declare a cash register deduction in the reporting quarter (valid until November 24, 2020).
Recommended form - this form is recommended for entrepreneurs to fill out to apply for a cash deduction (valid until November 24, 2020).

Starting from November 25, 2020, the declaration form approved by Order No. ММВ-7-3/ [email protected]

Declaration forms for UTII

The tax authorities were a little too clever with the recommended and approved forms for UTII. Therefore, we suggest using the following table.

Cancels all previously approved and recommended forms

From 10/01/2018 (Q3 2020)

From 01/01/2017 (1st quarter of 2020)

Approved Form - Valid at the same time as Recommended Form

From 01.10.2015 (1st quarter of 2020)

To submit updated declarations

Cash deduction

Let us remind you that from 2020, individual entrepreneurs can reduce the imputed tax on expenses associated with the transition to online cash registers, subject to a number of conditions.

Deduction only for individual entrepreneurs
.
CCP is included in the register.
The cash register is used in activities subject to UTII.
The deduction amount is no more than 18,000
rubles for each copy of the cash register.
The cash register was registered
with the tax authority within the established time frame: from 02/01/2017 to 07/01/2018 for individual entrepreneurs - employers in trade and catering services, from 02/01/2017 to 07/01. 2020 – for other entrepreneurs.
The tax can be reduced for tax periods
, but not earlier than the period in which the cash register is registered: the periods of 2018 - for individual entrepreneurs in the field of trade and public catering with the involvement of employees, the periods of 2020 and 2020 - for other entrepreneurs.

The unaccounted amount of the cash deduction can be transferred to the following quarters without exceeding the deadlines specified in paragraph 6.

How to fill out a new UTII form?

Completing the recommended form is no different from the new approved declaration form.

For individual entrepreneurs who claim a cash register deduction

, the new declaration is filled out as follows.

In section 3 “Calculation of the UTII amount” in line 040 you need to reflect the amount of the cash register deduction;
It is necessary to fill out section 4 “Calculation of the amount of expenses for the purchase of a cash register device”: on line 010 - the name of the cash register device model included in the register
on line 020 – serial number of the cash register
on line 030 – cash register registration number assigned by the tax authority
on line 040 – date of registration of the cash register with the inspection
on line 050 – expenses for the purchase of cash registers. The amount should not exceed 18,000 rubles.

If the cash register model is not in the register, then we recommend that you first indicate the model from the cash register registration card, and then (with a dash) the name of the model from the sales documents

For UTII payers who do not apply

deduction by cash register, fill out the new declaration form as follows.

In section 3 “Calculation of the amount of UTII”, put a dash on line 040, on line 050 – the amount of tax payable to the budget;
Do not complete Section 4.

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New form of declaration of imputation

The UTII declaration must be submitted quarterly

. The due date is no later than the 20th day of the month following the quarter.

And finally, by order No. ММВ-7-3/ [email protected] , which comes into force on November 25, 2018, a new form of declaration for UTII is established.

Until the 3rd quarter, in order to receive a cash register deduction, entrepreneurs had to submit a declaration and an explanatory note to the tax office

Thus, for the third quarter of 2020, two forms are valid simultaneously:

Approved form - this form can be used by organizations and individual entrepreneurs that do not declare a cash register deduction in the reporting quarter (valid until November 24, 2020).
Recommended form - this form is recommended for entrepreneurs to fill out to apply for a cash deduction (valid until November 24, 2020).

Starting from November 25, 2020, the declaration form approved by Order No. ММВ-7-3/ [email protected]

Declaration forms for UTII

The tax authorities were a little too clever with the recommended and approved forms for UTII. Therefore, we suggest using the following table.

How to get a deduction for entrepreneurs on UTII for an online cash register

The tax deduction for an online cash register is 18,000 rubles, which the state returns to the entrepreneur.
This is called a “tax deduction” because the state does not give the businessman money, but deducts it from the tax amount. You don't get money, but permission to pay less taxes until you recoup the full amount. Look here. Suppose an entrepreneur opened a store of low-alcohol drinks. He must pay 9,000 rubles in tax for the quarter. A businessman bought and registered an online cash register and spent 20,000 rubles.

By law, he can return no more than 18,000 rubles per checkout. To get this money, he issues a tax deduction and reduces the tax by 9,000 rubles for the first quarter, and by the remaining 9,000 rubles for the second. He doesn't pay tax for six months.

So the businessman reimbursed the expenses at the cash register.

A tax deduction is compensation for the costs of an online cash register. The tax office takes into account not only the price of the cash register itself, but the cost of the fiscal drive, software and equipment setup. But no matter how much you spend on all this, the state will reimburse no more than 18,000 rubles per checkout.

Who gets the deduction

The deduction is issued only to individual entrepreneurs with a patent and UTII. In the last article we talked about businessmen with a patent. Now let's talk about an entrepreneur on UTII.

The deduction is received by those who registered a cash register from February 1, 2017 to July 1, 2020. Businessmen in the trade and catering sectors have less time with employees - they must register the cash register before July 1, 2020. Late arrivals will not receive a deduction.

A businessman on UTII will receive a deduction if he submits documents before the end of the 2020 tax period. But if an entrepreneur works in trade or catering and hires employees, he can only receive a deduction for the 2020 tax period - he will have to hurry.

The money will be returned to those who bought a new cash register or upgraded an old one. If you bought the cash register secondhand, you most likely will not be able to get a deduction.

How to get a deduction

Tax officials have developed a new UTII declaration form with a section on deductions. When it is approved, it will be enough to indicate the deduction amount in the required section. Until it is approved, a deduction can be obtained if you submit a tax explanatory note along with the declaration.

Tax officials told us how to act (letter dated February 20, 2018 No. SD-4-3/ [email protected] ):

Complete the declaration. After reducing the tax by the amount of insurance premiums, in line 040, indicate the amount of tax minus the deduction. If the tax for the quarter is less than 18,000 rubles, you will have to receive the deduction in installments. The tax amount in the declaration cannot be less than zero. If you pay 1,845 rubles in tax for a quarter, you will have to return the costs to the cashier in parts.

In line 040 of the declaration, indicate the amount of tax minus the deduction. If cash costs exceed the quarterly tax amount, you will receive the rest in the next quarter.

Download and fill out the explanatory note. In it, indicate information about the cash register and the amount of tax deduction.
Send or personally take the declaration with an explanatory note to the tax office. If you go to the tax office, just in case, take with you a document confirming your registration, a registration card and a notice of assignment of a registration number to the online cash register. Show it if the inspector asks.
Wait for an oral or written response from the tax office.

The tax office may refuse you. We do not know all the possible reasons for the refusal, but the tax office will definitely not give a deduction if the businessman:

registered the cash register early or late;
submitted the application late.

How Paul acted

Paul acted a little differently. He collected the documents for the cash register, took the registration document, the registration card and the notice of assignment of a registration number to the online cash register - and went with them to the tax office.

The inspector made copies of the documents and kept them. On the spot, he calculated that Pavel must pay 1,845 rubles in tax for the first quarter, so it won’t be possible to return all 18,000 rubles at once - he will have to pay it in parts. The inspector issued an explanatory note form and indicated the amount of deduction for the quarter - 1,845 rubles.

On the same day, Pavel filled out the declaration and sent it to the tax office along with an explanatory note. Two days later the inspector called and said that the declaration had been accepted, the tax deduction had been taken into account - there was no need to pay tax. In the next quarter, Pavel will again receive a deduction in the amount of 1,845 rubles, and so on until he returns 18,000 rubles at the cash register. The inspector said it was possible.

This is how Pavel filled out the declaration. It looks like he showed the deduction on line 030 along with the insurance premiums. As a result, in line 040 the tax amount is zero

Let's summarize

If you are an individual entrepreneur on UTII and want to receive a tax deduction:

1. Register your cash register on time: from February 1, 2020 to July 1, 2020.

2. Submit an explanatory note along with your tax return. When the tax authorities approve the new declaration form, it will be enough to show the deduction amount in a separate line. Nothing will need further explanation.

3. Wait for an oral or written response from the tax office.

When in doubt, do as Paul did. Take the documents and go with them to the tax office. The inspector will tell you how to proceed and help you complete the documents.

Article source: Evotor Blog

Source: https://27ss.ru/news/kak_poluchit_vychet_predprinimatelyam_na_envd_za_onlayn_kassu.html

When can they request clarification from the tax office regarding UTII?

The UTII declaration is submitted to the inspectorate no later than the 20th day of the month following the reporting quarter. This is established in paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation.

The declaration is filled out in the form approved by order of the Federal Tax Service dated June 26, 2018 No. ММВ-7-3/414. Here is the calculation of the imputed tax by month, as well as the amounts by which the tax is reduced. These are insurance premiums, benefits and payments under voluntary personal insurance contracts. If there are inaccuracies in the declaration, inspectors may ask you for clarification.

Is a declaration submitted if there was no activity?

Some taxpayers may mistakenly think that if activities are not carried out under UTII, then there is no need to submit reports. But that's not true. Imputed tax has no such thing as absence of activity and tax is always charged.

Attention! It is possible not to pay tax and not to provide reports in only one case - if the taxpayer has submitted to the tax office an application for termination of activities.

In all other cases, it will be necessary to calculate the tax according to the calculated indicators, pay and submit reports.

How to submit clarifications to the tax office regarding UTII

Let's consider different situations.

Situation: you submitted zero reports to the inspectorate

If a company or entrepreneur does not have physical indicators on the imputation, then it is necessary to withdraw from tax registration as a UTII payer.

Until you do this, the imputed tax is calculated for the corresponding type of business activity based on the “former” physical indicators and basic monthly profitability. You cannot submit zero returns to the tax office. If you submitted a zero, inspectors will ask for clarification.

Situation: you incorrectly reflected the value of the physical indicator in the declaration

UTII is calculated on the basis of a physical indicator that is established for a given type of activity (clause 3 of Article 346.29 of the Tax Code of the Russian Federation). This is either the number of workers employed in the imputed activity or the area of the facility. Let's say you made a mistake with the area of the sales floor. Then submit a clarification with explanations, in which you write about the error. But before you go to the inspectorate, pay additional taxes and penalties. There will be no fine.

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Sample explanations to the tax office regarding UTII

Situation: you made a mistake with expenses that can be counted towards UTII

UTII is reduced by the following amounts (clause 2 of Article 346.32 of the Tax Code of the Russian Federation):

insurance premiums paid in a given quarter;
contributions under voluntary personal insurance contracts concluded in favor of employees in case of illness;
sick leave at the expense of the organization for the first three days.

Where is the declaration submitted?

Providing reporting for LLCs and individual entrepreneurs has certain features. They must be taken into account both when submitting reports and when paying taxes.

If the activity is carried out at the place of registration of an individual entrepreneur or the legal address of an LLC, then reporting is submitted to the tax office, where they are registered.

At the actual place of business, individual entrepreneurs and LLCs must submit reports if the following services are provided:

In case of transportation of cargo and passengers by road.
When placing advertising materials on vehicles.
For peddling or delivery retail trade.

Since in these cases it is impossible to determine the area in which the activity is carried out, individual entrepreneurs provide reporting at the place of their registration, and organizations at their legal address.

The taxpayer carries out several types of activities under a single tax:

If the activity is carried out at the place of registration of an individual entrepreneur or legal entity. the address of the company who fills out the appropriate number of sheets in Section 2 in the declaration. They must be filled out for each type of activity separately, and Section 1 indicates the total tax amount.
If activities are carried out in different municipalities, then reports for each point are submitted separately to the tax office corresponding to the OKTMO code.

The taxpayer conducts one type of activity at several retail outlets:

If the activity is carried out in one municipality, then the indicators are added up in section 2 of the UTII declaration, and one report is submitted.
When conducting activities in different municipalities, separate reporting is provided to each of them.

poyasnitelnaya.jpg

Related publications

The draft new declaration is being discussed, but has not yet been approved. Therefore, individual entrepreneurs on UTII use the previous form for reporting, based on the recommendations of tax officials made in letter No. SD-4-3/3375 dated February 20, 2018. After calculating the UTII and adjusting its value by the amount of insurance contributions, you should take into account the amount of costs for purchasing the cash register. Thus, it is reflected directly in the tax amount (line 040 of the third section of the UTII declaration).

The tax can be reduced to 0; there should not be negative values of this indicator in the declaration. If there is an unaccounted balance of the tax deduction, its amount is taken into account in the declaration for the next tax period. But, since this method of reflecting costs in the tax amount does not allow the Federal Tax Service to see the amount of expenses incurred on cash registers, it is obligatory for businessmen claiming the right to apply a deduction to confirm its amount. Such a supporting document is an explanatory note to the UTII declaration. Let's get acquainted with this document and the procedure for filling it out.

How to use the full deduction

For example, you have a vegetable store with an area of 10 m² in Novosibirsk. It employs 2 salespeople in shifts, for whom you pay quarterly insurance premiums of 10,000 rubles. You bought 1 cash register for 20,000 rubles, the deduction will be 18,000 rubles.

The basic profitability for a store is 1,800 rubles per 1 m² per month. We multiply it by the area of the store, by K1 (1.868 for 2020) and K2 (industry coefficient by region 0.8 for Novosibirsk) and we get imputed income for the quarter - 80,697 rubles.
Single tax (15% of imputed income) – 12,105 rubles. We reduce tax on the amount of contributions for employees (no more than 50%). Total tax – 6,053 rubles.
Let's calculate the deduction by quarters

Quarter	Estimated tax amount, rub.	Amount of deduction, rub.	Amount to be paid, rub. line 040 section 3
2nd quarter 2020	6 053	6 053	0
3rd quarter 2020	6 053	6 053	0
4th quarter 2020	6 053	5 894	159
Total:	18 159	18 000	159

As a result, in 2020 we save 18,000 rubles on taxes, and in return we get a cash register, and even the opportunity to set up accounting at our point. For individual entrepreneurs on UTII, the deduction occurs on the basis of a tax return, and for PSN - on the basis of an application.

Explanatory note to the tax return for UTII

So, before the approval of the new version of the UTII declaration, entrepreneurs-payers fill out the current form, submitting along with it to the Federal Tax Service an application in the form of an explanatory note approved by the Federal Tax Service letter No. SD-4-3/3375. This document accumulates information about the cash registers used by the businessman that have passed the appropriate registration with the Federal Tax Service. Please note that only those models of online cash registers that are available in the special state register of cash registers and the register of fiscal drives are subject to registration. The tax office will not register models not named in it, so before purchasing a cash register, you need to check the registry to see if the version of the device you like is available.

The explanatory note to the tax return for UTII is filled out for all units of cash register and has a set of the following details:

CCP model name;
Serial number of the KKT model;
Registration number of the cash register, which is assigned by the Federal Tax Service;
Date of registration of the cash register with the Federal Tax Service - the cash register must be registered during the period from 02/01/2017 to 07/01/2019;
The total costs of purchasing the specified cash register model, reducing the amount of the calculated tax (their amount cannot exceed the established maximum deduction for one copy - 18,000 rubles);
The total amount of costs for the purchase of several online cash registers (each of which was registered with the Federal Tax Service and is included in the explanatory note), which reduces the total amount of UTII payable to the budget for the tax period.

You can check the control figure for the tax payable, which appears in line 040 of the third section of the declaration, by reducing the amount of the calculated tax by the amount of insurance contributions, and then subtracting the amount of costs for the purchase and maintenance of the cash register.

Let's give an example

How to calculate the deduction amount

The deduction amount per cash register is 18,000 rubles. It can include the cost of not only the cash register itself, but also the fiscal drive, programs, connection and setup services.

If you have 5 cash registers for 18,000 rubles or more, then taxes can be reduced by 90,000 rubles.
If the purchase and installation of a cash register were cheaper, then the deduction for each will be equal to their cost.
If you have both UTII and a patent, the deduction, alas, will not double.

Incorrect data for calculating UTII

1 tbsp. 81 of the Tax Code of the Russian Federation If a taxpayer discovers in the tax return submitted by him to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes to the tax return and submit an updated tax return to the tax authority in the manner prescribed by this article.

The updated declaration is submitted in the form that was in force during the tax period for which the corresponding changes are made (clause 5 of Article 81 of the Tax Code of the Russian Federation). 5. The updated tax return is submitted by the taxpayer to the tax authority at the place of registration. The updated tax return (calculation) is submitted to the tax authority in the form that was in force during the tax period for which the corresponding changes are made.

When recalculating the tax base and tax amount, tax results are not taken into account.

Basic rules applied when filling out the declaration

When filling out reports, you must consider the following:

It is most convenient to start filling out the report from section No. 2, then section No. 3, and lastly fill out section No. 1.
If there is no data to fill in, then a dash is placed in the field.
Filling out the fields begins with the left cell; the remaining empty cells are marked with a dash.
Text fields are filled in capital letters.
The values of cost and physical indicators must be indicated in whole numbers, applying the rounding rule. The values of the coefficients K1 and K2 are rounded to the 3rd decimal place.
If the form is filled out by hand, blue, purple and black ink is used. If filled out on a computer, use Courier New font with a height of 16-18 points.
Error correction and double-sided printing are not permitted.
It is not necessary to staple or staple the declaration.
Penalties and penalties for tax are not indicated in the declaration.

Accompanying, which tax authorities recommend for “clarifications”

As a rule, accompanying letters are attached to updated declarations. True, the Tax Code does not oblige this.

But in practice, inspectors strongly recommend drawing up these letters, and it even happens that without them they refuse to accept “clarifications”. The cover letter can be written on company letterhead in any form. But inspectors usually want to see in the letter information that they themselves need to make their work easier.

First, inspectors usually insist that the letter state the reasons why the company is adjusting the amount of tax liabilities.

It can be specified (

“income under a contract for the sale of polymer products is not included in revenue”

). We can limit ourselves to a more general formulation -

“the amount of income tax is underestimated due to the fact that sales revenue is underestimated”

. Sometimes they simply write “due to a technical or arithmetic error.”

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The rule is this: the more serious the error, the more details are needed. Secondly, the letter should mention those lines of the declaration that have been corrected. Inspectors need this to enter reporting into the database and for the “camera room”.

But if the number of specified indicators is significant, then you can limit yourself to only the total amount of calculated tax and debt that is paid additionally.

Or the amount by which the tax is reduced. In the latter case, together with the updated declaration, you can submit an application for credit or refund.

Finally, if in the “clarification” the amount of tax payable is greater than in the initial declaration, then in the covering letter it makes sense to indicate the details of the payment slips for the transfer of tax (advance) and penalties. Better yet, attach copies of these payments to the letter. Then the question of a fine will immediately disappear (clause

4 tbsp. 81 of the Tax Code of the Russian Federation). It is safer to sign a cover letter from the head of the company and certify it with a seal.

True, some inspectorates only need the signature of the chief accountant. Limited Liability Company "To the Head of the Inspectorate of the Federal Tax Service of Russia No. 1 for Moscow, Oleg Petrovich Orlov Limited Liability Company "Company" OGRN 1045012461022, INN 7701025478, KPP 770101001, 127138,

Moscow, st. Basmannaya, 25 Ref. No. 13156/25 dated November 13, 2009 COVERING LETTER to the updated income tax return Based on paragraph 1 of Article 81 of the Tax Code of the Russian Federation, LLC "Company" submits an updated income tax return for the nine months of 2009.

In the originally submitted declaration, due to a technical error, the amount of loss from the sale of depreciable property attributable to the expenses of the current reporting (tax) period was overestimated by 72,000 rubles (line 100 of Appendix No. 2 to sheet 02).

The total amount of advance payments subject to additional payment is underestimated by 17,280 rubles (line 270 of sheet 02). The tax debt and 125 rubles of penalties were transferred to the budget by payment orders dated November 13, 2009 No. 1148 and dated November 13, 2009 No. 1149.

Attachments: 1. Updated declaration in 1 copy.

on 10 sheets. 2. Copies of payment orders in 1 copy. on 2 sheets. General Director of LLC "Company" I.

I. Astakhov Performer: chief accountant Valentina Ivanovna Kurkova tel.

What to do if there was an error in the declaration?

If for some reason a mistake was made in the declaration and it was you who noticed it, then you need to do the following:

Make a new calculation and pay the difference to the budget
File a correct corrective tax return. To do this, you need to indicate the correction number on the title page, for example, “1–”

bukhproffi

Important! Errors in the declaration must be corrected this way, and not vice versa. In this case, the tax office does not charge fines and penalties for late payments.

When is it necessary to submit an updated declaration?

If inaccurate information or errors are found in the submitted primary declaration, then an updated declaration must be completed.

Errors include:

Incorrect codes (TIN, KPP, OKTMO, KBK).
Arithmetic errors.
Incorrect tax period or date specified.
Violation of the procedure for filling out declarations.

False information means:

Incorrect amounts of income indicated.
Incorrect amounts of expenses.
Incorrectly indicated amounts of results of financial and economic activities.
Amounts that do not correspond to personal account data, etc.

Errors and inaccurate information in the declaration may not have any effect on the amount of tax payable, but may increase or decrease it. According to paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, the taxpayer’s obligation to submit an amendment arises only if incorrect data led to an underestimation of the amount of tax payable. In the event that the data in the primary declaration did not reduce the amount of tax, the taxpayer has the right, but not the obligation, to submit an updated declaration.

We recommend watching a useful video on this topic:

Thus, if the tax is calculated, indicated in the declaration and paid in an amount that does not affect the interests of the budget (including when the tax is overpaid), the submission of clarifications should occur on a voluntary basis.

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At the same time, an error such as an incorrectly specified tax period, which did not directly affect the amount of tax, can lead to a situation where the Federal Tax Service considers that the declaration for a given period has not been submitted and will try to fine the taxpayer under Art. 119 Tax Code for failure to submit reports.

Such a decision of the tax inspectorate can be challenged in court, and there is positive arbitration practice in these cases, but it is better not to take risks and submit an updated return even in cases where incorrect data may cast doubt on the very fact of submitting the report by a particular taxpayer.

Individual entrepreneurs should also be aware that the closure of an individual entrepreneur does not relieve them of the obligation to file an updated declaration and pay the arrears if the amount of tax in the primary declaration was underestimated (letter of the Ministry of Finance dated January 10, 2013 No. 03-04-05/10-2).