What is UTII?

Starting to engage in a certain type of activity, there are a lot of unclear points, for example, taxes that need to be paid and, in fact, what exactly the system suggests that you decided to enter. All these questions appear in the course of your registration for a particular status, and the receipt of various documents. So, the first question is what is UTII, and to whom is it distributed? In this article we will describe in detail all the details of a similar system in order to protect you from many mistakes.

Payers UTII

Let's take a detailed look at the data on who is the actual payer of UTII, what it is and how it is decrypted. Since this is very important information for all taxpayers of the Russian Federation. UTII stands for "Single tax on temporary income", the name itself speaks for itself. Since the tax is not taken from the actual income received, but from the temporary income that you have. Actually, therefore, it is often called not a tax, but a state tax.In this regard, if your business is suspended for a while or is completely closed, then you need to submit an application for withdrawing you from this type of tax.

There are exceptions where UTII does not apply, namely:

  • Large taxpayers;
  • SPs who have switched to the simplified tax system;
  • Taxpayers whose type of activity is to provide catering services, for example, in educational institutions or in social security;
  • Those organizations in which other organizations participate, having a share of more than 25%;
  • Those organizations and individual entrepreneurs who lease gas filling stations and gas stations.

All other activities include payment of UTII, their transfer can be viewed in paragraph 2 of Article 346.26 of the Tax Code. Therefore, before starting one or another type of activity, it is worthwhile to carefully read the above item of legislation.

Exceptions when paying UTII and the transition to the simplified tax system

There are some tricks you need to know when joining a tax system.

  • Catering. Despite the fact that the created public catering implies food only for the employees of the organization and has no income due tolow prices, you need to pay UTII.
  • Advertising. UTII involves the payment of tax for outdoor advertising and its distribution. But if this advertisement is in the middle of buildings or buses, then UTII is not paid.
  • Rental of trading places. UTII implies payment for stationary places for trade, but if this is the delivery of a store or part of it, then UTII is not paid.
  • Motor vehicles. UTII is paid for motor transport services, not taking into account those buses that are under repair.
  • Domestic services. If this type of service is provided to individuals, the UTII is paid, if they are provided to firms or organizations, another tax is paid.
  • Veterinary services. Regardless of who they are granted, UTII is paid.
  • Parking. UTII is paid, taking into account the entire area, including not only the area for parking, but also for security and entry.

Earlier, we wrote that individual entrepreneurs who switched to the simplified taxation system do not pay UTII. The fact is that the USN stands for “Simplified taxation system”, it was created in order to reduce taxation on small business.But here it is not so simple, because to switch to this type of taxes, you need to consider several indicators:

  • Your organization employs fewer than 100 people;
  • Your company should not be included in the list of clause 3 of Article 346.12.

Now you know what UTII and ONS are, but this is far from complete information, as there are many contradictions in the legislation on this issue. Therefore, it is necessary not only to re-read the laws before starting any type of activity, but also to consult with local legislators.



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