Why is UTII form 3 submitted?
An application in Form UTII 3 is submitted if an organization ceases business activities in this special regime or switches to another regime (on its own initiative or involuntarily, due to violations).
The application is necessary for the tax authority to remove the company from the register of impostors.
However, the functions of the form are not limited to this. The organization also has the right to notify the tax authority about changes that have occurred in the types of activities used and the places where it carries out these types of activities. The UTII form 3 is also used for this .
Filling Features
Tax authorities accept the form filled out both manually and electronically. For handwriting, use a black or purple pen. In both cases, make sure that each character is in its own cell.
Corrections are not allowed, as are empty fields, except where a space is required. When the name is moved to a new line, it needs one empty cell in front of it, as in the example.
If the form is submitted not by the head of the company, but by a representative, he must fill out the appropriate fields. In the “Document” column only the name is provided - charter, power of attorney, etc. In cases where the responsible person does not have a middle name, this line is left blank. Our UTII-3 form is submitted by a trusted person.
Please note: codes of types of entrepreneurial activity for UTII
The checkpoint must correspond to what you indicated in UTII-1. If you close a business or switch to a different tax rate, the number of activities may increase. To do this, print 2 copies of the application and enter the following (after the third) services in the cells on the second page. Accordingly, the number of pages in the document will also change, which is reflected on the title page. We have 2 codes for the type of business activity, and one sheet of the application was enough:
Where and when should the UTII-3 form be submitted?
for filing an UTII 3 : the document must be submitted to the tax office within 5 days from the moment business activity is terminated or a transition to a different tax regime is made. If the activity is terminated as a result of violations, then the 5-day period is calculated from the last day of the month of the tax period in which the violations occurred.
The application must indicate the day on which the activity ceased; this date will be considered, in accordance with paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, the date of deregistration.
More information about the conditions for deregistration of UTII can be found in the material “Deregistration of UTII in 2014–2015: conditions and terms.”
In what cases to apply
Before considering the nuances of filling out, you need to understand when such an application will be needed. In accordance with the requirements of the Tax Code of the Russian Federation, it is necessary to notify about deregistration as a single tax payer if the company:
- completely stops providing services in a particular area;
- loses the right to preferential treatment, for example, due to a revision of the legislative framework in the municipal area or exceeding certain indicators;
- voluntarily switches to a different taxation procedure for some type of activity.
If an organization has stopped using UTII, then, regardless of the reasons, it must inform the tax office about this within five days by submitting the appropriate UTII-3 form. The period provided for notification is calculated in working days.
Let’s say Primer LLC decided to stop using the benefit as of November 1, 2019. 5 working days are counted from the next day, that is, from November 2. The last day to contact the tax office is November 8.
Provided that the notification deadlines are met, the date from the application is used as the date of termination of activities on the preferential system.
Sometimes tax authorities consider the date of termination of activity to be the last day of the month in which the taxpayer applied. This happens on the basis of clause 3 of Art. 346.28 of the Tax Code of the Russian Federation, if the notification period has been missed and the refusal of UTII was announced later.
Notes contained in the UTII-3 form
- You should indicate the checkpoint that was assigned by the tax authority where the organization registered as a UTII payer. In this case, this indicator has the value 780401001.
- Form UTII 3 should indicate the date on which the termination of activities occurred or the transition to another tax regime was made.
- If Form 3 UTII is submitted by a representative of the organization, then copies of a document should be attached to the application, on the basis of which you can verify the authority of the representative.
Cancellation of UTII from 2021: deregistration
From January 1, 2021
The UTII (single tax on imputed income) taxation system is abolished. In this regard, companies that used UTII will have to choose other tax regimes.
In Letter dated 08/21/20 No. SD-4-3/ [email protected] the Federal Tax Service answered whether it is necessary to submit an application to switch to another taxation regime and deregister as a UTII payer.
According to paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, when switching to another taxation system, in order to deregister a company as a single tax payer, an application must be submitted within 5 days from the date of termination of the relevant activity. The tax office will send a notice of deregistration within five days after receiving the message.
But since the special regime is ending in 2021 (Chapter 26.3 of the Tax Code of the Russian Federation), the above provisions also lose their force. Therefore, taxpayers on “imputation” will no longer have grounds to inform the inspectorate about deregistration. Thus, there is no need to submit an application to the Federal Tax Service
. Organizations and individual entrepreneurs will be deregistered from the UTII register automatically.
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To select a new tax regime, the Federal Tax Service has developed a service.
After the abolition of UTII, organizations and individual entrepreneurs can switch to the simplified taxation system (simplified taxation system). Individual entrepreneurs also have the right to choose the PSN (patent system) or the NPA (professional income tax).
The Tax Service emphasized that if the taxpayer does not choose a new system on his own, he will be transferred to the OSN
. If a decision is made to switch from UTII to one of the special regimes, you must submit:
- simplified tax system
- notification (form No. 26.2-1) to the inspectorate until December 31 inclusive; - PSN
- application (form No. 26.5-1) no later than 10 days before the start of the regime; - Unified agricultural tax
– notification (form 26.1-1) no later than December 31 of the current year; - NAP
– register in the “My Tax” application.
If a company combines UTII and simplified tax system, there is no need to submit an application - from the new year it will automatically switch to simplified tax system for all types of activities.
Documentation:
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What information does the appendix to the UTII-3 form contain?
UTII form , an organization has the right to notify the tax authority not only of the termination of all activities on UTII, but also of the termination of one of the types of activities with this special regime, as well as of a change of address for such activities. In this case, you will have to use the attachment to the UTII form 3 .
The appendix contains information about the types of activities that are carried out by the taxpayer within the framework of UTII, and the places where these activities are carried out. There is space on one sheet to notify of 3 types, but an unlimited number can be added if necessary.
UTII-3 - download and then submit
Despite the simplicity of filling out the UTII application form 3 , it has its own characteristics that should be taken into account when submitting it. For this reason, in practice, taxpayers first look for where there is a form available for completion and current in 2016 . Form 3 UTII, which can be downloaded for free on our website without forced registration, and only then fill it out and submit it to the tax authorities.
To learn about what other responsibilities a taxpayer has after being deregistered as a UTII payer, read the material “Deregistered as a UTII payer?
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Filling out the UTII application form-3 in a new way
Entrepreneurs on imputation must submit tax reports quarterly - in 2020, the UTII declaration is submitted by the 20th day of the month following the end of the quarter.
basic information
The correct designation of the company must be entered using the number 1 or 2. Russian companies, in addition to their name, must also enter the OGRN.
It is imperative to indicate the date of termination of work in the imputed mode; it is on this date that the taxpayer will be deregistered as a payer of the imputed tax.
If documents are attached to the application, for example, a power of attorney to represent the interests of the applicant, then the number of sheets of these documents must also be written on the title page.
Traditionally, the information reliability section is filled out, where you should write who confirms the data presented in the application {amp}amp;#8212; the head of the organization or its authorized representative, acting by proxy or order.
Below is the surname, first name, patronymic of the person and the Taxpayer Identification Number, if known, as well as the telephone number at which the tax specialist can contact the applicant.
On the second sheet of the application is its appendix, which shows information about the types of business activities that are deregistered for payment of the imputed tax. The business activity code is entered (it can be found in the appendix to the Procedure for filling out this application), as well as the address of the activity.
The sheets are signed and then submitted to the tax authority at the place of registration as a single imputed tax payer. You can submit an application either by visiting a tax office in person or electronically via the Internet. The application can also be sent by mail.
