Application for deregistration of UTII - form, deadlines, procedure, completion 2022

In our material today, we will tell the reader about the procedure for deregistering UTII and the rules for filling out the corresponding application. At the bottom of the page you can apply for deregistration of UTII. The rules and documents in force in 2022 remain unchanged for 2022. The registration and removal of UTII payer occurs on the basis of applications.

If you are a UTII tax payer, a situation may arise when your commercial activity is outside the terms of application of this type of taxation. For example:

refusal of a type of activity for which a special UTII taxation regime can be applied;
in connection with the expansion of the volume of business activity, i.e. the area of the trading floor was increased and now exceeded 150 sq.m.;
the share of participation in other organizations was more than 25 percent;
at the end of the tax period, the average number of employees exceeded 100 people.

In the first case, within five days after the above changes you must submit an application for deregistration of UTII. Various application forms have been developed for organizations and individual entrepreneurs. In other cases, you go beyond the scope of applying UTII, thereby violating the rules for applying UTII. An application for deregistration in case of violation of the procedure for applying UTII is submitted no later than the last day of the month of the quarter in which one of the three violations described above was discovered.

For organizations - Form UTII 3 (Application for deregistration of an organization as a taxpayer of a single tax on imputed income for certain types of activities (Form No. UTII-3). The deregistration of individual entrepreneurs from the register of UTII is regulated by Order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV -7-6/94.

For individual entrepreneurs - UTII form 4 (Application for deregistration of an individual entrepreneur as a single tax payer on imputed income for certain types of activities (Form No. UTII-3). Deregistration of a legal entity from UTII registration is regulated by the Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941.

Deadlines for deregistration of UTII

Based on your application, within 5 working days from the date of receipt, the tax office issues or sends by mail, depending on how you indicate in the application, a notice of deregistration, which will indicate the date of your deregistration.

Please note that this date will be the date you indicated in the application. That is, in the application you indicate the date of your removal from the special tax regime and the reason for terminating your activities or switching to another tax regime.

If you violated the deadline for submitting an application for deregistration of UTII due to termination of business activity, then the date of deregistration will be the last day of the month in which the application was submitted. For you, this will mean that you are required to pay tax for the entire last month, and not for the actual time of activity in this month (Tax Code of the Russian Federation, clause 10, article 346.29).

You have the right to voluntarily switch to a different taxation regime only from the beginning of the year, if you maintain the types of activities for UTII.

Switch to a different taxation regime during the year if during the year you cease activities subject to single taxation and begin to carry out another type of activity. In this case, the application for deregistration of UTII must contain the date of termination of this type of activity.

But if you have committed at least one violation, which is described above, then it is already your responsibility to switch to a different taxation regime from the last day of the month of the tax period in which violations of the requirements established by subparagraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation were committed.

Do not forget to provide a UTII declaration after you have deregistered as a UTII payer. The deadline for filing a UTII declaration in case of deregistration does not differ from the usual deadline for submitting a declaration, namely until the 20th day of the first month following the reporting quarter.

After deregistration, you must submit a declaration to the inspectorate with which you were registered as an “imputed person.” For example, there are situations in which the inspectorate where you were registered as a UTII payer refuses to accept the declaration after you have been deregistered as a UTII payer. For example, you deregistered on October 10, 2022. The deadline for submitting the declaration for the third quarter is January 20, 2020. Therefore, you have the right to submit a declaration before the end of this period, but by the time you submitted the declaration, the inspectorate had already removed you from the register and transferred your tax payer card to your main Federal Tax Service Inspectorate, at the place of your registration, and refuses to accept the declaration. In this case, the inspection's actions are illegal. This was stated in the Letter of the Federal Tax Service dated March 20, 2015. No. ГД-4-3/ [email protected] If you are faced with such a situation, you have the right to file a complaint, referring to the above letter from the Federal Tax Service.

Removal from “imputed” registration: in what cases is it carried out?

In fact, the law provides a business entity with:

the right to independently choose the tax regime used to fulfill obligations to the budget (if the taxpayer meets the established criteria);
the right to refuse to apply one or another preferential tax regime;
the right to switch to the tax payment regime that is most beneficial for the taxpayer, if the latter considers this transition expedient, by writing an application for withdrawal from UTII to the Federal Tax Service at the place of registration.

Tax legislation identifies three main reasons why a legal entity may apply for a waiver of imputation. These include:

termination of activities carried out on UTII;
violation of the conditions for the application of the “imputed” regime established by Art. 346.26 Tax Code of the Russian Federation;
transition to another tax system.

The exclusion of a taxpayer from the “imputed” category is carried out by the Federal Tax Service, where the organization must submit an application for termination of UTII, completed in accordance with the approved rules.

To refuse the “imputed” special regime, the legal entity draws up a UTII-3 application in a standardized form and submits it to the inspectorate that registered the “imputed” person.

The procedure for filling out an application for deregistration of UTII

The procedure for filling out an application for deregistration of a UTII payer is described in Order of the Federal Tax Service of the Russian Federation dated December 11, 2012 No. ММВ-7-6/ [email protected] ). This application does not represent anything complicated or different from the procedure for filling out documents of this category. Let's dwell on just one point. This is the definition of the code for the reason for deregistration of UTII.

When filling out the application, you will be asked to choose one of four codes:

“1” – if business activity is terminated;
“2” – if there is a transition to a different taxation regime;
“3” – if the requirements for the use of UTII established by paragraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation are violated;
“4” – if the basis is not any of the above points.

The first 3 codes do not raise any questions. Let's find out under what circumstances to use the number 4 in this statement.

Code 4 must be set in one of the following cases:

upon termination of one or more types of activities from those that are carried out by him on UTII;
when changing the address at which the type of activity is carried out.

Normative base

Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ “On approval of forms and formats for submitting applications for registration and deregistration with tax authorities of organizations and individual entrepreneurs as taxpayers of a single tax on imputed income for certain types of activities, as well as the procedure for filling out these forms"
Letter of the Federal Tax Service of Russia dated January 14, 2021 No. SD-4-3/ "On the notification period for the transition to the simplified tax system in connection with the abolition of UTII"

Letter of the Federal Tax Service of Russia dated November 20, 2020 No. SD-4-3/ “On sending clarifications in connection with the abolition of UTII”

This might also be useful:

Coefficients K1 and K2 UTII for 2022
Changes in UTII for individual entrepreneurs in 2022
UTII for individual entrepreneurs in 2022

Codes of types of entrepreneurial activity UTII
Retail trade on UTII in 2022
Calculation of UTII for less than a month in 2022

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General rules for filling out an application in form No. UTII-3

An application for deregistration as a single tax payer (form No. UTII-3) is filled out according to the same general rules as application forms No. UTII-1 and No. UTII-2.

So, the document consists of a certain set of fields that must be filled in, unless the order states otherwise. Each indicator corresponds to one field and only one indicator is indicated in each field. The exception to this rule is the date value. It has 3 fields: day, month and year, separated by a dot (“.”). For example: "01/01/2017".

The application can be filled out:

by hand;
on the computer.

If the organization used the first method, then:

the pen with which all the necessary information is entered into the application must be blue or black;
text, numeric and code values of indicators are filled in from left to right, starting from the first (left) cell (familiarity) of the field;
text data is written in capital block letters;
fields that are not filled in / that are not completely filled in are crossed out in the middle of the empty cells.

If an organization fills out an application using a program on a computer, then the characters must be printed in Courier New font with a height of 16 - 18 points. In this case, the absence of cell borders and dashes in unfilled cells will not be considered a violation.

And a few more general rules:

errors cannot be corrected by corrective or other similar means;
It is prohibited to print a document / document form on one sheet on both sides;
Application sheets are not allowed to be stapled.

Cancellation of UTII. What to do? Detailed instructions from the Federal Tax Service

(Letter of the Federal Tax Service of the Russian Federation dated November 20, 2020 No. SD-4-3/ [email protected] )

The Federal Tax Service of the Russian Federation, in connection with the abolition of the special tax regime in the form of a single tax on imputed income for certain types of activities from January 1, 2022, sent the following clarifications.

1. What taxation regime can UTII taxpayers switch to after its abolition?

Organizations and individual entrepreneurs, after the abolition of UTII, have the right to switch to the use of other alternative special taxation regimes, for example, a simplified taxation system, a patent taxation system.

In addition, currently, in accordance with Federal Law No. 422-FZ dated November 27, 2018, an experiment is being conducted in all constituent entities of the Russian Federation to establish a special tax regime “Professional Income Tax.”

In this regard, individual entrepreneurs who do not have employees under employment contracts, after the abolition of UTII, can switch, among other things, to the use of a special tax regime of NAP .

2. On the issue of the need to submit an application for deregistration as a UTII taxpayer in connection with the abolition of this taxation regime.

Due to the fact that the termination of business activities subject to UTII taxation occurs from January 1, 2021 , that is, after the repeal of Chapter 26.3 of the Tax Code of the Russian Federation, the basis for taxpayers to submit an application for deregistration as a UTII taxpayer, provided for in paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation there are no notifications from the tax authorities about the deregistration of the taxpayer as a UTII taxpayer .

Deregistration of organizations and individual entrepreneurs registered with the tax authorities as UTII taxpayers will be carried out automatically (letter of the Federal Tax Service of the Russian Federation dated August 21, 2020 No. SD-4-3 / [email protected] ).

3. To which tax authority is it necessary to submit a tax return on UTII for the 4th quarter and within what period after 01/01/2021?

The UTII taxpayer is obliged to submit tax returns based on the results of the tax period 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 ).

Payment of UTII is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period to the budgets of the budget system of the Russian Federation at the place of registration with the tax authority as a taxpayer of UTII in accordance with clause 2 of Art. 346.28 of the Tax Code of the Russian Federation ( clause 1 of Article 346.32 of the Tax Code of the Russian Federation ).

Thus, the UTII tax return for the 4th quarter of 2020 must be submitted no later than January 20, 2021, and the tax must be paid no later than January 25, 2021.

In this case, the tax return is submitted to the tax authority in which the organization or individual entrepreneur was registered as UTII taxpayers before the abolition of the specified taxation regime .

4. Starting from 2022, UTII does not apply. What is the procedure for the transition of UTII payers to the use of the simplified tax system?

UTII taxpayers who have expressed a desire to switch to the simplified tax system from January 1, 2022, must submit a notification of the transition to the simplified tax system no later than December 31, 2022 ( clause 1 of article 346.13 of the Tax Code of the Russian Federation ).

Notification of the transition to the simplified tax system is submitted in form No. 26.2-1 (KND 1150001), approved by order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. MMV-7-3 / [email protected]

The notification indicates the selected object of taxation.

Organizations also indicate the residual value of fixed assets and the amount of income as of October 1, 2022 ( paragraph 2, clause 1, article 346.13 of the Tax Code of the Russian Federation ).

At the same time, it should be borne in mind that the notification in the line “Income received for nine months of the year the notification was submitted” reflects income only from those types of activities that are taxed in accordance with the general taxation regime ( clause 4 of Article 346.12 of the Tax Code of the Russian Federation ) .

Income received under UTII is not taken into account when determining the income limit ( no more than 112.5 million rubles ) for the transition to the simplified tax system .

The notification can be submitted to the tax authority at the location of the organization or the place of residence of the individual entrepreneur in person or through a representative, sent by registered mail or transmitted electronically via telecommunication channels using a qualified electronic signature, including through the one posted on the website of the Federal Tax Service of the Russian Federation www.nalog.ru service “Personal Account of an Individual Entrepreneur Taxpayer” in the “My Taxation System” section.

An organization or individual entrepreneur, after submitting a notice of transition to the simplified tax system, has the right to change the initially selected object of taxation or refuse to apply this taxation regime by sending a new notice of transition to the simplified tax system and (or) a corresponding appeal to the tax authority no later than December 31 of the calendar year in which this notice has been submitted.

Moreover, in these cases, the previously submitted notification is canceled (letter of the Federal Tax Service of the Russian Federation dated October 20, 2020 No. SD-4-3 / [email protected] ).

5. The organization applies two taxation systems: UTII and simplified tax system. According to the criteria established by Chapter 26.2 of the Tax Code of the Russian Federation, the organization will not have the right to apply the simplified tax system in 2022. Do I need to report this?

In accordance with paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation (as amended, coming into force on January 1, 2021), if based on the results of the reporting (tax) period, income , determined in accordance with Art. 346.15 and pp. 1 and 3 paragraphs 1 art. 346.25 of the Tax Code of the Russian Federation , exceeded 200 million rubles, and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs. 1 – 11, 13, 14 and 16 – 21 clause 3, clause 4 art. 346.12 and paragraph 3 of Art. 346.14 of the Tax Code of the Russian Federation , and (or) the average number of taxpayer employees exceeded the limit established by clause 15 clause 3 art. 346.12 of the Tax Code of the Russian Federation , for more than 30 people, such a taxpayer is considered to have lost the right to use the simplified tax system from the beginning of the quarter in which the indicated excesses of the taxpayer’s income and (or) the average number of his employees and (or) non-compliance with the specified requirements were allowed.

At the same time, according to clause 5 of Art. 346.13 of the Tax Code of the Russian Federation , in connection with the loss of the right to apply the simplified tax system, the taxpayer is obliged to inform the tax authority about the transition to a different taxation regime within 15 calendar days after the expiration of the reporting (tax) period in which he lost the right to use the simplified tax system.

Taking into account the above, if the taxpayer fails to comply with the conditions for applying Chapter 26.2 of the Tax Code of the Russian Federation in 2022, including for income, including income from activities for which UTII was previously applied, the taxpayer loses the right to apply the simplified tax system and is obliged to report this to the tax authority in the above ok.

6. On the need to notify the tax authority about the transition to the use of the simplified tax system by taxpayers combining UTII and simplified tax system.

Taxpayers who previously notified the tax authority about the transition to the simplified tax system are recognized as taxpayers applying the simplified tax system after 01/01/2021, including for income that was subject to UTII before 2022.

In this regard, it is not necessary to submit a repeated notification of the transition to the simplified tax system .

7. On the issue of accounting for income received during the period of application of the simplified tax system for goods (work, services) purchased (performed, provided) during the period of application of UTII.

Taxpayers applying the simplified tax system , when determining the tax base, take into account income from sales determined in accordance with Art. 249 of the Tax Code of the Russian Federation , non-operating income determined in accordance with Art. 250 of the Tax Code of the Russian Federation , and do not take into account the income specified in Art. 251 Tax Code of the Russian Federation .

According to paragraph 1 of Art. 249 of the Tax Code of the Russian Federation, income from sales is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and proceeds from the sale of property rights.

At the same time, according to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, the sale of goods, work or services by an organization or an individual entrepreneur is recognized , respectively the transfer on a paid basis (including the exchange of goods, work or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in cases provided for by the Tax Code of the Russian Federation, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - on a free basis .

At the same time, on the basis of paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, for the purpose of applying Chapter 26.2 of the Tax Code of the Russian Federation, the date of receipt of income is recognized as the day of receipt of funds into bank accounts and (or) cash, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment ) to the taxpayer in another way (cash method).

Thus, a taxpayer’s transition from paying UTII to using the simplified tax system, the tax base for the tax paid in connection with the application of the simplified tax system should include income from the sale of goods (work, services) received by the taxpayer during the period of application of the simplified tax system for goods (work, services) ), sold (that is, actually transferred on a reimbursable basis) during the period of application of the simplified tax system.

These incomes should be taken into account for tax purposes on the date of their receipt .

At the same time, if the sale of goods (work, services) was carried out during the period of application of the UTII, then income from the sale of these goods (work, services) received by the taxpayer during the period of application of the simplified tax system is not taken into account when determining the tax base under the simplified tax system .

Based on the above norms of the Tax Code of the Russian Federation, when determining the tax base for calculating tax according to the simplified tax system, advances received from buyers of goods or consumers of services are taken into account in income in the reporting ( tax ) period of their receipt .

Accordingly, if an advance for the sale of goods (rendering services) was received during the period of application of UTII , and the services were provided when applying the simplified tax system , the taxpayer should not take such an advance into account as income under the simplified .

8. On the issue of accounting, for the purposes of applying the simplified tax system, expenses for the purchase of goods for resale incurred during the period of application of UTII.

In accordance with clause 2.2 of Art. 346.25 of the Tax Code of the Russian Federation , taxpayers who applied UTII before the transition to the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, when determining the tax base for the tax paid in connection with the application of the simplified tax system, have the right to take into account expenses incurred before the transition to the simplified tax system to pay for the cost of goods, purchased for further sale, which are taken into account as the specified goods are sold in accordance with paragraphs. 2 p. 2 art. 346.17 Tax Code of the Russian Federation .

At the same time , expenses directly related to the sale of these goods , including costs of storage, maintenance and transportation, when applying the simplified tax system, are taken into account in the reporting (tax) period in which their actual payment was made after the transition to the simplified tax system.

At the same time, it should be borne in mind that the costs of purchasing goods can only be taken into account if there are primary documents confirming the expenses incurred ( clause 2 of Article 346.16, clause 1 of Article 252 of the Tax Code of the Russian Federation ).

9. On the issue of accounting for the purposes of applying the simplified tax system of the residual value of fixed assets (fixed assets) and intangible assets (intangible assets) used to conduct activities taxed under UTII.

In accordance with clause 2.1 of Art. 346.25 of the Tax Code of the Russian Federation , taxpayers who applied the taxation system in the form of UTII, on the date of transition to the simplified tax system, reflect the residual value of fixed assets and intangible assets in the form of the difference between the price of acquisition (creation) of fixed assets and intangible assets and the amount of depreciation accrued in the manner established by the legislation on accounting, for the period of application of the taxation system in the form of UTII.

The residual value of the specified fixed assets and intangible assets is included in the expenses taken into account when determining the tax base according to the simplified tax system, in equal shares for the reporting periods in the manner established by paragraphs. 3 p. 3 art. 346.16 Tax Code of the Russian Federation :

– in relation to fixed assets and intangible assets with a useful life of up to three years inclusive – during the first calendar year of application of the simplified tax system;

– in relation to fixed assets and intangible assets with a useful life from three to 15 years inclusive during the first calendar year of application of the simplified tax system - 50% of the cost, the second calendar year - 30% of the cost, the third calendar year - 20% of the cost;

– in relation to fixed assets and intangible assets with a useful life of over 15 years – during the first 10 years of application of the simplified tax system.

For example , an organization operating in retail trade from 01/01/2021 switched to the simplified tax system with UTII. When carrying out business activities, the organization used the following fixed assets, purchased and paid for before the transition to the simplified tax system:

– commercial equipment with a useful life of 3 years, the residual value of the object is 200 thousand rubles;

– a car with a useful life of 10 years, the residual value of the object is 1,500 thousand rubles;

– a building with a useful life of 20 years, the residual value of the object is 2,500 thousand rubles.

After switching to the simplified tax system, the taxpayer has the right to take into account the costs of acquiring the specified fixed assets in the following order:

– residual value of retail equipment in the amount of 200 thousand rubles. during 2022, 50 thousand rubles. for each quarter of the tax period;

– residual value of the car is 1,500 thousand rubles:

for 2022 - 750 thousand rubles: for the 1st quarter 187.5 thousand rubles, for the half year 375 thousand rubles, for 9 months - 562.5 thousand rubles,

for 2022 - 450 thousand rubles: for the 1st quarter 112.5 thousand rubles, for the half year 225 thousand rubles, for 9 months - 337.5 thousand rubles,

for 2023 – 300 thousand rubles: for the 1st quarter – 75 thousand rubles, for the first half of the year – 150 thousand rubles, for 9 months – 225 thousand rubles;

– residual value of the building in the amount of 2,500 thousand rubles. annually 250 thousand rubles. (62.5 thousand rubles for each quarter of the tax period) for 10 years.

10. The tax return for UTII was submitted at the place of activity. In case of cancellation of UTII and transition to the simplified tax system, must the declaration under the simplified tax system also be submitted at the place of activity?

A declaration under the simplified tax system based on the results of the tax period is submitted to the tax authority at the location of the organization ( place of residence of an individual entrepreneur ) once a year ( clause 1 of article 346.23 of the Tax Code of the Russian Federation ).

There is no need at the location of the separate divisions .

Tax under the simplified tax system (advance tax payments) is also paid at the place of registration of the parent organization ( place of residence of the individual entrepreneur ).

Also, the Tax Code of the Russian Federation does not provide for the submission of a tax return under the simplified tax system by an individual entrepreneur for each place of business .

11. An individual entrepreneur plans to obtain a patent in relation to the type of activity for which he paid UTII. What are the deadlines for filing a patent application?

According to paragraph 2 of Art. 346.45 of the Tax Code of the Russian Federation, an individual entrepreneur submits personally or through a representative, sends in the form of a postal item with a list of attachments, or transmits in electronic form via telecommunication channels an application for a patent to the tax authority no later than 10 days before the individual entrepreneur begins to apply the PSN .

When sending an application for a patent by mail, the day of its submission is considered the date of sending the postal item.

When transmitting an application for a patent via telecommunication channels, the day of its submission is considered the date of its dispatch ( paragraph 4, paragraph 2, article 346.45 of the Tax Code of the Russian Federation ).

Thus, for the right to use PSN from January 1, 2022 an application for a patent no later than 10 working days before January 1, 2022, that is, no later than December 17, 2020.

The tax authority is obliged, within five working days from the date of receipt of the application for a patent, to issue or send to an individual entrepreneur a patent or a notice of refusal to issue a patent ( clause 3 of Article 346.45 of the Tax Code of the Russian Federation ).

12. On the issue of taxation by an organization of income received during the period of application of the general taxation regime from the sale of goods purchased during the period of application of UTII.

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, income is determined using the accrual method and the cash method .

If on average over the previous four quarters the amount of revenue from the sale of goods (works, services) of these organizations without VAT did not exceed one million rubles for each quarter, then in accordance with clause 1 of Art. 273 of the Tax Code of the Russian Federation, an organization has the right to determine income ( expenses ) using the cash method .

Other organizations in accordance with paragraph 1 of Art. 271 of the Tax Code of the Russian Federation, income is recognized on an accrual basis in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method).

In accordance with paragraph 3 of Art. 271 of the Tax Code of the Russian Federation for organizations using the accrual method, the date of determination of income from sales is the date of sale of goods, determined in accordance with clause 1 of Art. 39 of the Tax Code of the Russian Federation , regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment.

Thus, in the event of a taxpayer’s transition from paying UTII to applying the general taxation regime, the tax base for corporate income tax includes income from the sale of goods carried out during the period of application of the general taxation regime.

In this case, the date of receipt of income is determined in the manner established by Art. 271 or 273 of the Tax Code of the Russian Federation .

13. On the issue of accounting for the purpose of calculating corporate income tax for income from the sale of goods (work, services) in respect of which an advance was received (payment, partial payment for future deliveries of goods), during the period of application of UTII.

In accordance with paragraphs 1 clause 1 art. 251 of the Tax Code of the Russian Federation , when determining the tax base for corporate income tax, income in the form of property, property rights, works or services that are received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis is not taken into account .

Moreover, in accordance with paragraph 3 of Art. 271 of the Tax Code of the Russian Federation for organizations using the accrual method, the date of determination of income from sales is the date of sale of goods, determined in accordance with clause 1 of Art. 39 of the Tax Code of the Russian Federation , regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment.

Consequently, for taxpayers using the accrual method, income from the sale of goods (work, services) in respect of which an advance was received (payment, partial payment) during the period when the taxpayer applied UTII is taken into account for the purpose of calculating corporate income tax during the period when he applied the general taxation regime .

14. On the issue of accounting for the purposes of applying corporate income tax for expenses for the purchase of goods for resale incurred during the period of application of UTII.

Features of accounting for expenses when selling goods and (or) property rights are established in Art. 268 Tax Code of the Russian Federation .

So, in accordance with paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, when selling goods, the taxpayer has the right to reduce the income received by the cost of purchasing these goods, determined in accordance with the accounting policy adopted by the organization for tax purposes using one of the following methods for valuing purchased goods :

– at the cost of the first acquisition (FIFO);

– at average cost;

– at the cost of a unit of goods.

The taxpayer also has the right to reduce income by the amount of expenses directly related to such sale, in particular the costs of valuation, storage, maintenance and transportation of the property being sold.

At the same time, when selling purchased goods, the costs associated with their purchase and sale are formed taking into account the provisions of Art. 320 Tax Code of the Russian Federation .

Thus, the value of the remaining goods not sold by the organization during the period of application of UTII can be taken into account when selling such goods during the period of application of the general taxation regime .

15. On the issue of calculating VAT when a taxpayer switches from 01/01/2021 from paying UTII to the general taxation regime.

When a taxpayer switches from paying UTII to the general taxation regime from 01/01/2021, VAT is calculated on the sale of goods (work, services, property rights) shipped (performed, rendered) starting from 01/01/2021 ( clause 1 of Art. 146 of the Tax Code of the Russian Federation ).

If an advance payment for upcoming deliveries of goods (works, services, property rights) is received by the UTII taxpayer before 12/31/2020 inclusive, and the shipment will be made starting 01/01/2021, then VAT is not calculated on advances .

When shipping starting from 01/01/2021 on account of an advance received (payment, partial payment for upcoming deliveries of goods, works, services, property rights), VAT is calculated in the generally established manner.

For example:

The price of the goods under the contract is 100 rubles. The advance was received in November 2020 in the amount of 80 rubles.

Shipment will be made in February 2022.

VAT is calculated only upon shipment in the following order:

100 × 20 / 120 = 16.67 rubles.

Column 8 (amount of tax presented to the buyer) of the invoice indicates the amount of 16.67 rubles, and column 9 (Cost of goods (work, services), property rights with tax - total) - 100 rubles.

When concluding contracts until 12/31/2020 inclusive for the sale of goods (work, services, property rights) starting from 01/01/2021, it is recommended that the said contracts reflect the price of the specified goods (work, services, property rights) including VAT .

If the shipment of goods (work, services, property rights) was made up to December 31, 2020 inclusive, then VAT is not calculated by the UTII taxpayer , regardless of the date of receipt of payment from buyers of these goods (work, services, property rights).

16. On the issue of obtaining a VAT deduction when a taxpayer switches from paying UTII to the general taxation regime.

When a taxpayer switches from paying UTII to the general taxation regime, are the amounts of VAT on purchased goods (works, services, property rights) that were not used in activities subject to UTII taxation subject to deduction in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation? (F ( Clause 9, Article 346.26 of the Tax Code of the Russian Federation ).

A similar norm is provided for by Federal Law No. 373-FZ of November 23, 2020 “On Amendments to Chapters 26.2 and 26.5 of the Tax Code of the Russian Federation and Art. 2 of the Federal Law “On the use of cash register equipment when making payments in the Russian Federation.”

Thus, from January 1, 2022, VAT deductions are in the following order .

If the UTII taxpayer has balances of unsold goods on the date of transition to the general taxation regime, then the amounts of VAT on such goods not used in activities subject to UTII taxation are taken for deduction in the manner prescribed by Art. 172 of the Tax Code of the Russian Federation , in the case of using these goods for transactions subject to VAT.

In this case, the right to these deductions arises for the taxpayer in the tax period in which this taxpayer switched from UTII to the general taxation regime, that is, starting from the first quarter of 2022 .

If during the period of application of UTII the taxpayer acquired and put into operation fixed assets , the cost of which was formed on the basis of clause 2 of Art. 170 of the Tax Code of the Russian Federation , taking into account VAT amounts, then the use of deductions for VAT amounts related to the residual value of fixed assets after the transition to OSN Art. 171 and 172 of the Tax Code of the Russian Federation are not provided for .

In this regard , VAT related to the residual value of fixed assets acquired and put into operation during the period of application of UTII is not accepted for deduction when calculating VAT payable to the budget .

At the same time, if a fixed asset was acquired during the period of application of UTII, and the commissioning of the fixed asset was carried out after the transition from paying UTII to the general taxation regime , then the VAT amounts presented upon the acquisition of fixed assets (or during the construction of a real estate property) are accepted as deduction in the manner provided for in Art. 172 of the Tax Code of the Russian Federation , provided that the acquired (or constructed) fixed asset object (real estate object) is intended for carrying out operations subject to VAT taxation.

In this case, the right to these deductions arises in the tax period in which the payer switched from UTII to the general taxation regime, that is, starting from the first quarter of 2021 .

17. The organization uses the general tax regime and UTII. In connection with the abolition of UTII from 2022, we plan to completely switch to the simplified tax system with the object of taxation being income reduced by the amount of expenses. What to do with the balance of goods for which VAT has already been deducted and will be sold next year?

According to paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation , taxpayers using the simplified tax system are not recognized as VAT taxpayers.

In accordance with paragraph. 5 p.p. 2 p. 3 art. 170 of the Tax Code of the Russian Federation upon the transition of a taxpayer to special tax regimes in accordance with Chapters 26.2, 26.3 and 26.5 of the Tax Code of the Russian Federation, the amounts of VAT accepted for deduction by the taxpayer for goods (work, services), including fixed assets and intangible assets, and property rights in the order provided for by Chapter 21 of the Tax Code of the Russian Federation, are subject to restoration in the tax period preceding the transition to the specified regimes.

Thus, when a taxpayer switches to the simplified tax system, the amounts of VAT accepted for deduction by the taxpayer on goods (works, services) are subject to restoration in the tax period preceding the transition to the simplified tax system.

At the same time, in order to restore VAT amounts in the manner established by paragraph. 5 p.p. 2 p. 3 art. 170 of the Tax Code of the Russian Federation , are registered in the sales book , on the basis of which tax amounts are accepted for deduction, if in the tax period preceding the taxpayer’s transition to the simplified tax system, their storage period has not expired.

In the absence of invoice data due to the expiration of the established period for their storage in the sales book, it is possible to register an accountant's certificate , which reflects the amount of VAT subject to recovery .

Procedure for entrepreneurs and legal entities

An individual entrepreneur or organization must be deregistered as UTII 5 working days from the date of termination of activity, transition to another taxation regime, or from the last day of the month in which they violated legal requirements.

If an organization plans to deregister, then you need to fill out an application in the UTII-3 form. .
Individual entrepreneurs fill out another application - according to the UTII-4 form. .

The application is completed in much the same way as a tax return. Indicate:

The reason why the organization or individual entrepreneur decided to deregister UTII.
Basic information of the applicant.
Code of the type of business activity.

In the same form, the taxpayer can indicate how the types of activities and places of work have changed, if this has happened.

The tax office executes the application within the same period: within 5 working days, and sends the applicant a notice of deregistration.

You can switch from UTII to simplified tax system until March 31, 2021

On January 27, 2021, the State Duma adopted in the third reading a law (draft No. 1043391-7), which extended the deadline for the transition to a simplified tax system from the canceled Unified Tax Act by two months. Now the deadline is March 31. The amendment was adopted along with changes in tax benefits for sanatorium and resort treatment for employees. In the new formulation, the rule reads as follows:

Establish that organizations and individual entrepreneurs who applied the taxation system in the form of a single tax on imputed income for certain types of activities in the fourth quarter of 2022 and meet the requirements established by Chapter 26.2 of the Tax Code of the Russian Federation have the right to notify the tax authority no later than March 31, 2021 location of the organization or place of residence of the individual entrepreneur on the transition to a simplified taxation system from January 1, 2022. At the same time, an organization has the right to switch to a simplified taxation system if, based on the results of nine months of 2022, its income, determined in accordance with Article 248 of the Tax Code of the Russian Federation, taxation of which was carried out in accordance with the general taxation regime, did not exceed 112.5 million rubles.

This is a repeated extension of the deadline. At the beginning of January 2022, the transition time was extended until February 1. In a letter from the Federal Tax Service dated January 14, 2021 No. SD-4-3/ [email protected], tax authorities allowed taxpayers who used UTII in 2022 to submit an application to switch from UTII to the simplified tax system until 02/01/2021. In fact, Federal Tax Service specialists equated organizations and individual entrepreneurs that used the abolished UTII with newly created ones.

According to the January order, those who do not have time to submit a notification will be transferred to the selected taxation system from 01/01/2021, and those who do not have time - from the same date to the general regime with payment of income tax for legal entities or personal income tax for entrepreneurs. The new law does not say anything about this rule; most likely, it will continue to apply.

IMPORTANT!

If you submit an application to switch from Unified Tax to the simplified tax system before March 31, 2021, you will be able to work under the simplified system from January 1, 2021.

Sample of filling out the UTII-4 form

In general, drawing up an application for deregistration from “imputed” registration does not cause difficulties, but it has its own characteristics. The detailed procedure for filling out the form was approved by the previously mentioned order of the Federal Tax Service No. ММВ-7-6/941 (Appendix No. 12). Form UTII-4 consists of two sections: a title page and an appendix to it.

The title page indicates:

information about the individual entrepreneur - his last name, first name and patronymic in full, INN, OGRNIP,
reason code for deregistration from “imputed” registration – from “1” to “3”; upon termination of one or more types of activities carried out on UTII, code “4” is indicated and one or more annexes to the application are filled out,
date of termination of activity on the “imputed” tax; if the reason code for deregistration is “3”, then the date is not indicated,
number of attachments and copies of documents (if any),
number of pages of the application,
details and telephone number of the individual entrepreneur or representative,
date and signature of the individual entrepreneur or his representative.

An appendix to the UTII-4 form should be filled out upon termination of work in one or more types of “imputed” activities, indicating:

code of the type of entrepreneurial activity, which is taken from Appendix No. 5 to the Procedure for filling out a tax return for UTII (order dated July 4, 2014 No. ММВ-7-3/353),
address of the place of termination of the “imputed” activity; You cannot indicate the address without indicating the activity code,
entrepreneur's signature.

One sheet of the attachment to the UTII-4 application can reflect only three types of individual entrepreneur activities for which changes have occurred. If there are more such changes, you should fill out the required number of sheets and put continuous numbering on them.

In our case, a sample application form with an attachment was completed for an individual entrepreneur who is ceasing one type of activity on “imputation”.
You can download it here. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Features of filing an individual entrepreneur application

As a general rule, an entrepreneur submits an application for deregistration as a UTII payer to the Federal Tax Service with which he registered as an imputed person, to which he sent declarations and which issued a notification about the possibility of applying this preferential taxation system. This is important, since an individual entrepreneur has the right to initially register in one place and conduct activities in another, that is, his registration as an entrepreneur and as an imputed person is carried out by different Federal Tax Service Inspectors.

There is an exception provided for in paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation for entrepreneurs who operate in the field of:

freight or passenger transportation;
hawker retail;
placement of advertising in transport.

Since such individual entrepreneurs do not have an exact place of business, their registration as UTII payers and deregistration is carried out at the tax office at their place of residence.

Application form for termination of registration of a single tax payer

The Federal Tax Service of Russia approved the application form by order No. ММВ-7-6/ [email protected] dated 12/11/2012. Form No. 4 is used by the individual entrepreneur and is contained in the annex to the order. No changes have been made to it for 2022, and entrepreneurs use it to notify tax authorities of their intention to stop applying the imputed tax. Form No. 3 is an LLC’s application to withdraw from UTII in 2022; it is practically no different from the form for entrepreneurs. They have the same filling principle. This is what the title page of the form for organizations looks like:

The filing deadlines are also the same for legal entities and individuals.