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All organizations and individual entrepreneurs who use this special regime are obliged to submit on time the UTII declaration for the 4th quarter of 2017. To avoid late fees, read all about the deadlines in this article.

When submitting reports on UTII for the last year, take into account the postponement of the deadline. In January, you can report for the 4th quarter two days later.

Deadlines for submission of the UTII declaration for the 4th quarter of 2017

The reporting period for UTII is a quarter. You need to report no later than the 20th day of the month following the reporting quarter (clause 3 of article 346.32 of the Tax Code of the Russian Federation). This is a single deadline for the submission of declarations under the imputed special regime. There are no separate deadlines for submitting paper and electronic reporting, as, for example, for reports to the FSS.

Extreme deadline for submission of the UTII declaration for the 4th quarter of 2017- January 22, 2018 (postponed from January 20). This is a working day. Therefore, the key date is not transferred.

In electronic form, the declaration must be handed over without fail if the average number of employees of the attorney for the last year is from 100 people.

Reporting should be submitted to each inspectorate in which the organization is listed as a payer of UTII. If the activity is carried out on the territory of several municipalities subordinate to one inspectorate, then one declaration must be submitted with the completion of section 2 for each municipal formation (each OKTMO code).

Fines for late submission of reports on UTII for the 4th quarter of 2017

Responsibility for late submission of the UTII declaration is regulated by Article 119 of the Tax Code of the Russian Federation. According to this norm, the amount of the fine for failure to submit the declaration by October 20, 2017 inclusive will be 5% of the tax amount, which is indicated in the declaration. The fine will have to be paid for each full, as well as incomplete, month of delay from the date set for the submission of the declaration. The fine is calculated from the difference between the amount of tax that must be paid according to the declaration and the amount actually transferred to the budget on time.

By law, the amount of the fine cannot be higher than 30% of the tax amount, which is indicated in the UTII declaration. In cases where the attorney does not have a single tax debt, a fine for late submission of the declaration also cannot be avoided. But it will be 1000 rubles.

They will also be fined for late declaration under article 15.5 of the Code of Administrative Offenses of the Russian Federation. Violation of the deadlines for submitting reports to the inspection at the place of registration entails a warning or the imposition of a fine on officials in the amount of 300 to 500 rubles.

Good day! I continue to write articles about business change 2017 and today the next article is about UTII tax in 2017.

As you probably already know, it was, of course, a plus for the special mode of UTII.

Before writing an article, out of habit, I went through the sites that are in the TOP5 of the Yandex search engine and actually nothing surprising. As the Internet was a trash heap, it stayed with it.

Once again, use only official sources. After reviewing the articles, I came to the conclusion that they simply rewrote them from each other.

Unified tax on imputed income in 2017

Let's take a closer look at the taxation of UTII in 2017, what changes have appeared and how they will be reflected.

Reporting of UTII tax in 2017

As for the reporting of the UTII tax, there have been changes in comparison with 2016.

It is necessary to report on the UTII tax in 2017 on a quarterly basis:

• First quarter - January, February, March - reporting until April 20, 2017;
• Second quarter - April, May, June - reporting until July 20, 2017;
• Third quarter - July, August, September - reporting until October 20, 2017;
• Fourth quarter - October, November, December - reporting until January 22, 2018.

Deadline for payment of UTII tax in 2017

1. For the first quarter - payment until April 25, 2017;
2. For the second quarter - payment until July 25, 2017;
3. For the third quarter - payment until October 25, 2017;
4. For the fourth quarter - due until January 25, 2018.

Also download a sample of filling out the UTII 2017 declaration: download a sample of filling in the UTII 2017 declaration.

I remind everyone that it does not exist. Therefore, be careful when choosing a taxation system.

What percentage to pay on UTII tax in 2017

As it was before, the interest rate of the UTII tax is 15% in Russia.

Although in some regions a preferential interest rate may be introduced. We have never introduced it, so I am writing the average interest rate of the UTII tax.

Formula of UTII tax 2017

As for, it has not changed from the very beginning of the special mode of UTII, since special deflators K1 and K2 are used to adjust the size of the tax.

UTII tax = DB * FP * K1 * K2 * 15% where, FP is a physical indicator, K1 is an inflation adjustment, K2 is a deflator coefficient working to lower the tax and indicates how profitable it is to engage in activities in the region. And the last 15% is the amount of tax.

DB and FP - for each type of activity, you can see in my article “Basic profitability”;

K1 - this coefficient is adopted by the Ministry of Economic Development and in 2017 it is equal to 1.798 based ( Federal Law of November 30, 2016 No. 401-FZ).

As you can see, for the third year already, the K1 coefficient is 1.798 and this, of course, cannot but rejoice.

K2 - this coefficient is taken at the regional level and it rarely changes. You can find it on the website of the city administration in which you are going to do business.

More changes that concern UTII in 2017

• A 1% decrease in payments to the Pension Fund of the Russian Federation over 300,000 rubles. general turnover, before that there were many disputes on this topic, now there are no questions. An entrepreneur has the right to reduce the tax amount by 1% over 300,000 rubles, this is approved in (clause 1 of article 430 of the Tax Code of the Russian Federation);
• Individual entrepreneurs were allowed to reduce their insurance premiums together with contributions for employees, but no more than 50% of the tax itself ( sub. 1 p. 2 art. 346.32 of the Tax Code of the Russian Federation). Let me remind you that before that the individual entrepreneur was deprived of the right to reduce the tax on his contributions, if he had employees, the reduction was made only on contributions for employees;
• Owners of trucks located on the STS and UTII from 2017 can reduce the transport tax on the road toll;
• Since 2017, the OKUN classifier has ceased to operate and all types of activities now need to be taken from OKVED2 or OKPD2 (the list of household services that falls on the UTII must be clarified in regional regulatory documents, they are also posted on the website of the city administration.

Online cash register and UTII tax in 2017

A lot of questions come from online cash registers for UTII tax... So, naturally, I could not help but touch on this topic.

And so, on the UTII tax, the situation with online cash registers in 2017 is as follows:

1. Provision of services for UTII for individual entrepreneurs and LLCs in 2017, which used strict reporting forms, also continue to work from until mid-2018;
2. Retail trade on UTII for individual entrepreneurs and LLCs in 2017, which in the form of primary documents issued sales receipts, PKO, etc. also work until mid-2018 (points 8 and 9 Art. 7 of the Federal Law of July 3, 2016 No. 290-FZ);
3. For those LLCs and individual entrepreneurs who issued cashier's checks in 2017, dark times came. They are obliged to replace cash registers with new online cash registers. From February 2017, there should already be new online cash registers. The old ones will no longer be registered.

And in the end, a small fly in the ointment, until July 2018, all individual entrepreneurs and LLCs that are in the special mode of UTII must switch to online cash registers.

Currently, many entrepreneurs use this Internet accounting to switch to UTII, calculate tax, contributions and submit reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare registration documents completely free of charge without leaving your home through the online service I checked: Registration of an individual entrepreneur or LLC is free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

That, in general, is all that has changed on the UTII tax in 2017. If you have any questions, as always you can ask them to my group

When to submit the UTII declaration for the first quarter of 2017

Deadlines for submitting the UTII declaration for 2017:

• for the first quarter - no later than April 20, 2017;
• for the II quarter - no later than July 20, 2017;
• for the III quarter - no later than October 20, 2017;
• for the IV quarter - no later than January 20, 2018.

If you do not submit the UTII declaration for the 1st quarter of 2017 on time, you will be fined under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. The penalty for each month of delay is 5% of the tax amount, which is indicated in the declaration for payment (surcharge), but was not paid on time. They cannot collect more than 30% of the tax amount. Less than 1000 rubles also no liability is provided. This is if there was a delay in the payment of tax. If the tax is transferred on time, then the fine is 1000 rubles.

The director or chief accountant for being late with the submission of the UTII declaration for the first quarter of 2017 can be fined from 300 to 500 rubles under article 15.5 of the Administrative Code of the Russian Federation.

Who and where submits the UTII declaration for the first quarter of 2017

In what form to submit the UTII declaration for the first quarter of 2017

What has changed in the UTII declaration in 2017

How to fill out the UTII declaration for the first quarter of 2017

Suppose that the declaration on UTII for the first quarter of 2017 is filled in by the Almaz company, which repairs jewelry in the town of Bui, Kostroma region. The company has only one activity and one workshop in the city.

Title page

The title page shows data on the company - full name, TIN and KPP. The adjustment number is 0 if the company submits the tax return for the first time for the reporting period. Tax period - 21, reporting year - 2017.

The code of the type of economic activity must be taken from the All-Russian Classifier of Types of Economic Activity (OKVED2).

Do not forget to put dashes to the end of the line, if there is still space in it after entering the data. The same applies to lines in which the company cannot add anything. For example, according to data on reorganization, if such has not been carried out.

Special attention is paid to the line with the code "At the place of registration". The data must be taken there in accordance with Appendix 3 to the Procedure approved.

The line "Submitted to the tax authority" contains the inspection code. View it using the FTS service.

Section 1

Section 1 shows the data that the accountant provides in sections 2 and 3. Line 010 contains the code of the municipality in the territory of which the Almaz company operates on UTII. And line 020 will show the tax payable, which is calculated in the following sections.

Section 2

There will be as many Sections 2, how many types of activities the company has on "imputation" and in how many municipalities it works. The Almaz company will have only one section 2.

At the top of the section, you must enter the address of the place of business, along with the index and OKTMO code.

Repair of jewelry in the town of Buy, Kostroma Region, is a household service, therefore, the line “Code of the type of business activity” contains the value “01”. Codes should be viewed in Appendix 3 to the Approved Procedure.

Below, in section 2, the direct calculation of the tax will go.

Section 3

The Almaz company will have a taxpayer attribute of 1, because it has employees.

Line 010 will contain the value from line 110 of section 2. The Almaz company had one. If there are several sections 2, you need to add the digits of all lines 110 of them.

In line 020, it is necessary to show insurance premiums paid in the first quarter of 2017. The total amount of tax to be transferred to the budget is shown on line 040. For Almaz, this is the difference between lines 010 and 020 of section 3.

What are the deadlines for submitting the UTII declaration in 2017? In what form should the declaration be submitted? The table with the deadlines for submitting the declaration is given in this article.

Who and why should submit the declaration

The declaration on UTII must be submitted to the IFTS by all payers of the single tax on imputed income (clause 3 of article 346.32 of the Tax Code of the Russian Federation). It must be submitted in order to report on the amount of UTII paid to the budget and declare the types of activities and where they are conducted. Income and expenses do not need to be indicated in the declaration, since UTII is calculated based on the basic profitability.

Note that for 2017, the deflator coefficient for determining the base profitability on UTII remained at the same level - 1.798. Cm. " ". Therefore, in 2017, the values ​​of the basic profitability and the amount of UTII payable will not increase.

Changes from 2017

Since 2017, some changes will take place in UTII. So, for example, from 2017, the list of household services to the population will change, which can be transferred to UTII (Federal Law of July 3, 2016 No. 248-FZ). The current OKUN OK 002-93 will expire on January 1, 2017. Instead, a new classifier with codes of household services will be introduced.

Read also 2020: coefficient-deflator for UTII

New form of the UTII declaration

Since entrepreneurs with hired personnel will be able to include fixed insurance premiums for themselves in the tax deduction, the UTII declaration will be changed. Accordingly, for the reporting periods of 2017, the UTII declaration will need to be submitted in a new form.

Due date in 2017: table

The declaration on UTII in 2017 must be submitted no later than the 20th day of the first month following the tax period (quarter). That is, no later than April 20, July 20, October 20 and January 20 (paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation). If the last deadline for filing a UTII declaration in 2017 falls on a non-working day, submit the declaration on the next working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

On a quarterly basis, UTII payers report on their activities to the IFTS. The "imputed" declaration in 2017 has undergone changes, and for the first quarter of 2017, the report should be drawn up according to a new form (order of the Federal Tax Service of the Russian Federation of 04.07.2014 No. ММВ-7-3 / 353 as amended on 19.10.2016). What has changed in the reporting form of UTII-2017 and which sections of the declaration have been affected by the innovation, how to fill out taxpayers' reporting on the "vmenenka" - read about all this in our article.

New declaration on UTII from 2017

Few changes have been made to the declaration form, including:

• barcodes on all pages have changed,
• the calculation of the "imputed" tax in section 3 of the UTII declaration for individual entrepreneurs has changed. Now entrepreneurs can reduce the tax by up to 50% on the amount of insurance premiums paid not only for employees, but also for themselves (Clause 1, Clause 2, Article 346.32 of the Tax Code of the Russian Federation).

The changes also affected the Formats for submitting the electronic declaration and the Procedure for filling out the UTII declaration.

The new UTII declaration of the 1st quarter of 2017 must be submitted no later than April 20, 2017. The "old" form was used for the last time for the report for the 4th quarter of 2016. and you can't use it anymore.

Electronic declarations are submitted by those who have more than 100 employees, with a lower average number of employees, you can submit a report on paper.

The procedure for filling out the declaration for UTII 2017

The composition of the declaration remained the same: a title page and three sections. When filling them out, it is more convenient to adhere to the following sequence - first, the data is entered into Section 2, then into Section 3, and lastly Section 1. Appendix No. 3 to Order No. MMV-7-3 / 353 contains a detailed procedure for filling out the declaration for UTII-2017 ...

The general requirements for filling in the "imputed" declaration are standard:

• Monetary indicators are indicated without kopecks, rounded to full rubles;
• All pages are numbered;
• If there is no indicator, a dash is inserted in the cell;
• At the top of each page the taxpayer's TIN and KPP are indicated;
• Print the report only on one side of the sheet, and do not staple the sheets.

How the sections of the UTII declaration for the 1st quarter of 2017 are filled in, consider an example:

Individual entrepreneur Vorobiev used UTII for the entire 1st quarter of 2017, engaged in cargo transportation in Yaroslavl (OKVED code 49.41). The vehicle fleet includes 3 cars, the staff includes employees, in addition to the sole proprietor. Basic yield RUB 6,000 per month. Coefficient K1 in 2017 = 1.798, and K2 = 1. In the 1st quarter, Vorobyov paid 5,000 rubles for himself. insurance premiums, and for employees - 12,000 rubles.

Section 2

IP Vorobyov has only one type and address of "imputed" activity, therefore only one sheet of the section will be filled in. When implementing several lines of business on UTII, each of them has a separate section 2 of the UTII-2017 tax declaration.

The code in line 010 is selected from Appendix No. 5 to the Filling Procedure - type of activity "05".

In lines 070-090 for each month of the quarter, we enter:

• Gr. 2 physical indicator - 3 (the number of cars used in the "imputed" activity);
• Gr. 3 the number of days of activity on UTII - put a dash, since all months have been worked out in full; when part of the month the activity was carried out in a different mode, you need to indicate the number of days of work on UTII;
• Gr. 4 tax base - for a fully "imputed" month, it is calculated as the product of indicators for lines 040, 050, 060, 070 (080, 090). In our case, the tax base for gr. 4 will be the same in every month of the 1st quarter: 6000 rubles. x 1.798 x 1 x 3 = 32,364 rubles.

When an incomplete month has been worked out, the result obtained must additionally be divided by the number of calendar days of the month and multiplied by the days worked.

We get the tax base of the quarter by adding up the base for 3 months - 97 092 rubles. (line 100). We multiply it by the rate of 15% and we get the tax amount - 14,564 rubles. (line 110).

Section 3

Let's calculate the deductions and the amount of tax payable:

• In line 005, the sign is "1", since our individual entrepreneur has employees.
• On lines 020 and 030, we indicate the amount of insurance premiums transferred in the 1st quarter for employees (12,000 rubles) and “for themselves” (5,000 rubles), respectively. Please note that line 030 in the UTII-2017 form can now be filled in by individual entrepreneurs with employees in order to reduce the accrued UTII tax by the amount of fixed contributions.
• Individual entrepreneurs with employees may deduct no more than 50% of the "imputed" tax on line 010: 14,564 rubles. x 50% = 7282 rubles. Although the amount of contributions paid 17,000 rubles. (12,000 rubles + 5,000 rubles), but of them we will take only 7282 rubles to decrease.
• The total amount of UTII for individual entrepreneur Vorobyov to be paid is 7282 rubles. (line 040).

Section 1

It indicates how much tax is payable for each OKTMO code. In our case, there is only one code, which means that only the first block of lines 010-020 will be filled. Line 020 will be equal to line 040 of section 3 - 7282 rubles.

If there is more than one OKTMO, the calculation for each of them is made in proportion to the share in the total tax amount: line 020 = line 040 of section 3 * (the sum of lines 110 of section 2 according to the OKTMO code / page 010 of section 3).

When adding up the tax amounts for all OKTMO codes in section 1, the result should be equal to line 040 of section 3.