Taxpayers submit UTII declarations four times a year at the end of the quarter. In the article we will talk about the deadlines for submitting the declaration, changes for 2022, tax calculation and filling out the declaration, fines and zeros.
The latest UTII declaration must be submitted based on the results of the 4th quarter of 2020. From January 1, 2022, imputation will be abolished throughout the country. Choose your new tax regime using our free calculator. If you are going to switch from UTII to another tax regime, read our article - we have collected answers to the most popular questions about tax systems. Didn't find the answer to your question? Ask it in the comments, we will definitely answer.
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Dates and place of submission of the UTII declaration
You must submit UTII by the 20th day of the month following the last month of the reporting quarter.
Report for the 1st quarter of 2022 - until April 20, 2020 (the 20th falls on a Saturday, so the deadline has shifted to Monday the 22nd) .
Report for the 2nd quarter of 2022 - until July 20, 2020.
Report for the 3rd quarter of 2022 - until October 20, 2020.
Report for the 4th quarter of 2022 - until January 20, 2021.
Tax on imputed income must be paid by the 25th day of the month following the reporting quarter.
The UTII declaration is submitted to the tax office at the place of registration of the business or at the actual location. For example, for private cargo carriers, the workplace is constantly moving.
In the accounting calendar from Kontur.Accounting, you can see what taxes need to be paid this month and read how to do it.
How to pay a fine
To pay an additional fine for late submission of the UTII declaration, you will need:
- account details and KBK number;
- Receipt of payment;
- an amount of funds equal to the amount of the fine.
Step-by-step instruction:
- The exact amount of the imposed fine can be found out by contacting the Federal Tax Service office, or on the official website of the organization www.nalog.ru in the taxpayer’s user account. Ignorance of the imposition of a fine does not excuse one from liability.
- You can pay the fine through a bank, using a receipt, or directly using the organization’s current account details. The necessary data can be obtained from the Federal Tax Service office or by calling the hotline. After paying the fine, it is recommended to keep the receipt for 3 years until the statute of limitations for the offense expires.
- A few days after payment, it is recommended to check the status of the completed payment.
Declaration on UTII from January 1, 2020
Back in 2022, section No. 3 appeared in the declaration with the calculation of insurance premiums that reduce tax. Remember that companies cannot reduce the amount by more than half, however, individual entrepreneurs without employees can even reset the tax to zero and not pay it at all.
To allow individual entrepreneurs to include a tax deduction for the purchase of an online cash register in their declaration, tax authorities have developed a new reporting form. It was approved by order of the Federal Tax Service dated June 26, 2022 N ММВ-7-3/ [email protected]
You won't have to spend a lot of time learning a new form. The form remained the same, but was supplemented with an additional section. Section 4 was introduced to reflect the costs of purchasing, installing and configuring online cash register systems by entrepreneurs. Let us remind you that the transition to online cash registers ended on July 1, 2022, so there is a need to update the form. When purchasing cash register equipment in this section you need to reflect:
- name of the purchased cash register model;
- serial number of the cash register;
- registration number received from the tax office;
- date of registration of the cash register with the inspection;
- expenses for purchase, installation and configuration - expenses in the amount of no more than 18,000 rubles per cash register can be deducted.
Fines in accordance with tax laws
The powers of the tax authorities to resort to punitive measures are provided for in Article 119 of the Tax Code of the Russian Federation. The amount of the fine will be determined not only by the amount of days of delay, but also by the fact of payment of the Unified Tax to the state treasury:
| Type of violations | Amount of fine |
| If the tax was transferred to the state budget in accordance with the established deadlines, but the calculation was not provided on time. | From 1,000 rubles |
| The “zero” UTII declaration was not submitted on time | From 1,000 rubles |
| If both the tax and the report were submitted to the tax authorities late | · 5% of the amount of unpaid tax for each full and partial month of delay · 30% of the amount of unpaid tax (but not less than 1,000 rubles), if the duration of the delay exceeds 6 months |
| If the Single Tax was paid on time, but not in full, and the individual entrepreneur delayed submitting the UTII declaration | The fine is calculated similarly to the previous paragraph, however, the amount of unpaid tax will be the difference between its full amount and the part already paid. Article 75 of the Tax Code of the Russian Federation provides that pennies will be added to the balance of underpaid tax for each month of delay. |
Article 76 of the Tax Code of the Russian Federation warns that the current account of an irresponsible taxpayer may be blocked if the declaration is not submitted to the Federal Tax Service within 10 working days from the date established by law as the day of reporting.
Important! The tax office does not have the right to hold the taxpayer accountable if errors were made when filling out the declaration forms if it was submitted on time.
Declaration on UTII for the 1st quarter
The reporting period for imputed tax is quarterly. Therefore, the report must be submitted again in April 2022. The generally accepted deadline is the 20th of the month following the reporting quarter. In 2022, April 20 falls on a Monday, so the deadline will not be postponed. Tax must be paid no later than April 25th.
Keep in mind that even if you did not purchase an online cash register and you do not have the opportunity to apply a deduction, you are required to use the new reporting form. Do not forget that from 2022, increased deflator coefficients are in effect, K1 is equal to 2.005, and check the value of K2 with your local tax office.
On the title page, enter the reporting year in the field as 2022, and in the tax period code as 21 for the first quarter. When reorganizing or liquidating an organization in the second quarter, enter period code 51.
Statute of limitations for prosecution for late payment of taxes
According to the general rules, the statute of limitations for bringing to responsibility for late payment of tax is 3 years and is calculated from the beginning of the new tax period before which the violation occurred (clause 1 of Article 113 of the Tax Code of the Russian Federation).
In paragraph 15 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation “On some issues...” dated July 30, 2013 No. 57, it is explained that in case of non-payment of tax, the period is calculated not from the moment of the offense, but after the end of the tax period during which the taxpayer committed this.
That is, if the taxpayer has not paid UTII by 04/25/2016, the limitation period begins from 07/01/2016. Accordingly, starting from 04/26/2016 and until 07/01/2019, tax liability is possible.
So, from our article you learned how to switch to UTII from 2022 and what are the consequences of failure to pay UTII on time.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Declaration on UTII for the 2nd quarter
Prepare the second report in 2022 for the period April-June. The generally accepted deadline is the 20th of the month following the reporting quarter. This year, July 20 falls on a Monday, so the deadline will not be postponed. You can submit your declaration in electronic or paper form. On paper, the report can be taken to the tax office in person, delivered with a representative, or sent by mail. Tax must be paid by July 25th.
Don't forget to apply the new deflator coefficient K1, which is 2.005 this year. Ask your local Federal Tax Service for new K2 values.
On the title page, enter the reporting year in the field as 2022, and in the tax period code as 22 for the second quarter. When reorganizing or liquidating an organization in the second quarter, enter period code 54.
Fine for non-payment of insurance premiums
An individual entrepreneur must pay insurance premiums once a year no later than December 31. The obligation to pay contributions does not depend on the presence or absence of income, but depends on their size.
If the amount of income for the year does not exceed 300 thousand rubles, the entrepreneur pays a fixed contribution: for compulsory health insurance - 32,448 rubles, for compulsory medical insurance - 8,426 rubles. If the amount of income exceeds 300 thousand rubles, the additional contribution is 1% of annual income. This additional contribution must be paid before July 1 of the year following the reporting year.
A fine for non-payment of insurance premiums is not imposed on an individual entrepreneur, but for each day of delay penalties will be charged according to the following formula: arrears × refinancing rate × 1/300 × number of calendar days of delay.
Declaration on UTII for the 3rd quarter
Submit the third report on the UTII system for the third quarter - for the period from July to September. The declaration must be submitted by October 20, but since this day falls on a Sunday, you can still have time to submit the reports on Monday. You can submit your UTII declaration in electronic or paper form. The paper report can be sent to the tax post office, with a representative, or brought in person. It is more convenient to submit an electronic declaration online through the Kontur.Accounting service.
Remember to apply the K1 deflator factor, which is 2.005 this year. Check the K2 values with your local Federal Tax Service.
On the title page, enter the reporting year in the field as 2022, and in the tax period code as 23 for the third quarter. When reorganizing or liquidating an organization in the third quarter, enter period code 55.
Fine for failure to submit reports 1-entrepreneur to Rosstat
Once every five years, Rosstat conducts a business census. Within its framework, entrepreneurs must submit a special report 1-Entrepreneur to statistics.
The report contains general information about the entrepreneur and his activities: amount of revenue, number of employees, type of activity, taxation system, etc.
The fine for a failure to submit a static report for an individual entrepreneur ranges from 10 thousand to 20 thousand rubles. But if he commits an offense again, the fine for failure to surrender increases - he will have to pay from 30 thousand to 50 thousand rubles.
Find out what reports individual entrepreneurs need to submit to Rosstat in our article.
Declaration on UTII for the 4th quarter
The tax authorities are waiting for the fourth UTII declaration for the period from October to December. The declaration must be submitted next year, 2022, by January 20. You can submit your UTII declaration in electronic or paper form. The paper report can be sent to the tax post office, with a representative, or brought in person. It is more convenient to submit an electronic declaration online through the Kontur.Accounting service.
Remember to apply the K1 deflator factor, which is 2.005 this year. Check the K2 values with your local Federal Tax Service.
On the title page, enter the reporting year in the field as 2022, and in the tax period code as 24 for the fourth quarter. When reorganizing or liquidating an organization in the fourth quarter, enter period code 56.
Individual entrepreneur fine for lack of contract with employee
As already mentioned, an individual entrepreneur is a status that imposes certain responsibilities on an individual. In this case, it is the same employer as the organization, which means that employees can only be hired officially.
An individual entrepreneur can enter into both an employment contract with an employee and a civil law contract. In both cases he will not break the law.
If the individual entrepreneur does not register the employee, then the fine will be assessed in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Thus, for each unregistered employee there is a fine of 5 thousand to 10 thousand rubles. Repeated violation threatens the entrepreneur with a fine of 30 thousand to 40 thousand rubles.
What sections does UTII consist of?
The UTII declaration consists of a title page and four sections. Individual entrepreneurs on UTII who wish to receive a deduction at the cash register must fill out all sections.
On all sheets of the declaration, the company’s tax identification number and checkpoint are indicated. If an organization is simultaneously registered at the location of a separate division (branch) and at the place where it conducts activities subject to tax on imputed income, then the declaration must indicate the checkpoint assigned to the company as a payer of this tax, and not the checkpoint of the branch.
There have been no changes to the title page. It must be filled out according to the old rules. Indicate basic information about the business: name or full name, tax period, reporting code, code for the place of representation, which OKVED code your business corresponds to, etc.
The first section is usually completed last. It reflects the obligation to pay UTII to the budget.
In the second section you need to calculate the amount of tax. The second section is filled out separately for each type of activity and for each OKTMO. Indicate in section 2 the address of work, UTII code, basic profitability and coefficients K1 and K2. On lines 070-090, indicate the value of the physical indicator by month of the quarter. Enter a tax rate of 15% (or less if your region has incentives) and calculate the tax for the quarter.
The third section contains financial information on the business and insurance premiums. Here you need to combine the information from the second and fourth sections to calculate the total tax amount. First, the tax is reduced by insurance premiums, and then by the deduction for the purchase of cash registers.
The fourth section must be completed for each unit of cash register purchased for work on UTII. The amount of expenses for purchasing a copy of the cash register is accepted for deduction and is indicated in line 040 of Section 3.
Cases when a fine cannot be imposed
For failure to pay UTII, a fine cannot be imposed on a company in the following situations:
- The company has overpaid taxes for previous periods. In such a situation, the amount of the overpayment is transferred to payment for the current period and covers the debt;
- The statute of limitations for imposing a fine has expired.
Important! Before registering an individual entrepreneur or other legal entity, you must carefully read all the deadlines for paying taxes in accordance with the chosen system under current legislation. It is also important to know the taxpayer’s responsibility in case of violation of legal requirements.
How to calculate UTII
The following formula is used to calculate tax:
Tax amount = Tax base × Tax rate.
To calculate the tax base (the amount of imputed income), the following formula is used:
Imputed income for the month = Basic profitability × K1 × K2 × Physical indicator
Basic profitability is determined by the type of business in accordance with clause 3 of Art. 346.29 Tax Code of the Russian Federation. There you can also find physical indicators for UTII.
The physical indicator depends on the type of activity. If you provide household services and are an individual entrepreneur, then your physical indicator is your employees. And for an entrepreneur on his bus that transports passengers, the physical indicator is the seats in the car. Accordingly, the tax base will be different.
As for the adjustment deflator coefficients K1 and K2, they can be found in Order No. 595 dated October 30, 2018 (K1) and in the decision of the local government authority at the place of registration of the business (K2). K1 has increased to 2.005 since 2022.
Bank account blocking
According to Article 76 of the Tax Code of the Russian Federation, if the “imputed” entrepreneur does not submit a reporting document to the tax office within 10 working days from the date established by law, the Federal Tax Service has the right to contact the bank that services the individual entrepreneur in order to block his bank accounts.
In this case, account blocking only affects expense transactions. Funds may be transferred to the taxpayer’s personal account in the same manner, however, he will not be able to dispose of them. The following points are also taken into account:
- Blocking of a bank account occurs without prior warning to the entrepreneur in accordance with Letter of the Federal Tax Service of Russia dated July 28, 2016 N AC-3-15/ [email protected]
- The blocking applies not only to the amount of funds in a bank account, but also to all forms of deposits, regardless of the amount of the taxpayer’s debt (letter of the Ministry of Finance dated April 15, 2010 No. 03-02-07/1-167)
The Ministry of Finance also defines a number of cash write-offs excluded from the overall picture:
- alimony, compensation and other forms of obligations assigned in court;
- remuneration of hired personnel and calculated insurance premiums;
- payments under other executive documents.
Other payments, including taxes, cannot be made from a blocked bank account.
Zero declaration on UTII
Even if the company/individual entrepreneur did not conduct any activity in the reporting quarter, it is not worth handing over an empty (zero) UTII. You will still be charged tax, but for the last period when there was non-zero reporting.
The fact is that the tax is calculated based on physical indicators, not actual income. The absence of physical indicators is a reason to deregister, and not to refuse to pay tax. Even if the payer has not worked under UTII for some time, he must submit a declaration indicating the amount of tax calculated on the basis of the physical indicator and the rate of return.
What sanctions are imposed for failure to submit a report on time under the Code of Administrative Offenses of the Russian Federation?
Violation of tax laws entails not only tax sanctions, but also administrative liability. In case of failure to submit a tax return, the provisions of Art. 15.5 Code of Administrative Offenses of the Russian Federation.
According to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, officials (responsible for submitting reports and paying taxes) may be given a warning or imposed a fine, which ranges from 300 to 500 rubles for each violation.
NOTE! According to the Code of Administrative Offenses of the Russian Federation, fines must be paid within 60 days from the date of the decision on the offense. Such fines in case of non-payment may be collected through the courts. If the case is about non-payment of a fine under the Art. 15.5 of the Code of Administrative Offenses of the Russian Federation has reached the court, then by decision of the judge another fine may be collected, 2 times the original amount, but not less than 1000 rubles. The following may also be prescribed:
- administrative arrest for up to 15 days;
- forced community service lasting up to 50 hours.
It should be remembered that in certain cases (resulting in a shortfall in tax receipt by the budget in an amount defined as particularly large), in addition to administrative liability, criminal liability may also be applied.
You can find out in detail what and when criminal liability is imposed on negligent taxpayers in our section.
