Form UTII-3 is required for an LLC to deregister as a UTII taxpayer.

Grounds for deregistration of an organization that pays UTII

Removal of an organization from “imputed” registration is carried out if there are appropriate grounds. They are listed in paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation. In particular, these are:

1. termination of business activities subject to UTII; 2. transition to a different taxation regime: - voluntary or; - forced (in case of violation of the conditions for applying the special regime, changes in local legislation).

For example, the average number of employees of the company for the previous year exceeded the established limit of 100 people (clause 1, clause 2.2, article 346.26 of the Tax Code of the Russian Federation). Or more than a quarter of the authorized capital of the “imputed” began to belong to other organizations (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation). Under these circumstances, the taxpayer loses the right to use UTII and must be removed from the “imputed” registration (clause 2.3 of Article 346.26 of the Tax Code of the Russian Federation).

In addition, you can escape from the special regime if you start operating under a simple partnership agreement or a property trust management agreement (paragraph 2, clause 2.1, article 346.26 of the Tax Code of the Russian Federation). Or the type of activity being carried out is excluded by local authorities from the list of those subject to UTII.

Note! Temporary suspension of “imputed” activities (for example, due to illness, lack of money, re-profiling of a business, suspension of a license, etc.) is also a reason for deregistration as a UTII payer.

According to the Ministry of Finance, since the amount of the single tax is calculated based on imputed income, and not actually received, the tax return simply cannot contain zero data. Therefore, the organization, even if it did not actually work, remains a UTII payer and must, in accordance with the generally established procedure, fill out an “imputed” report, submit it, and pay the tax. And he will do this until he is removed from tax registration (letters: dated 04/15/2014 No. 03-11-09/17087, dated 07/04/2013 No. 03-11-11/25779, dated 07/09. 2010 No. 03-11-11/192, dated 09/14/2009 No. 03-11-06/3/233, etc.). In this case, the Tax Code does not provide for the submission of “zero” UTII declarations.

Recently, such conclusions were supported by the Supreme Court of the Russian Federation (Determination dated June 20, 2016 No. 309-KG16-6120).

The Tax Service previously did not object to the filing of “zero” UTII returns, and therefore there was no need for taxpayers to be removed from the “imputed” registration (letter from the Federal Tax Service of Russia: dated 06/07/2011, No. ED-4-3/9023, dated 08/27. 2009 No. ШС-22-3/). However, later she joined the position of the Ministry of Finance (letters from the Federal Tax Service of Russia: dated August 30, 2012, No. ED-4-3/, dated October 10, 2011, No. ED-4-3/).

The same thing applies to the situation when there are no physical indicators (for example, the lease agreement for a retail space has expired). If the UTII payer continues to be registered with the tax authorities, then he reports the single tax in the usual manner. At the same time, for calculations it uses a physical indicator for the last tax period in which the activity was carried out (letters from the Ministry of Finance of Russia: dated January 30, 2015 No. 03-11-11/3564, dated October 24, 2014 No. 03-11-09/53916 , dated April 15, 2014 No. 03-11-09/17087, etc.). To be freed from the obligation to pay UTII, you need to withdraw from the “imputed” account.

Deadline for submitting the declaration and paying tax for the 2nd quarter.

Organizations and individual entrepreneurs who are payers of the Unified Tax on Imputed Income must submit quarterly reports to the tax office by the 20th day of the month following the reporting quarter. Therefore, the deadline for submitting the UTII declaration for the third quarter of the current quarter is October 20, 2021.

If a declaration is submitted later than this period, the Federal Tax Service may impose a fine of 5% of the amount of UTII that must be paid for the 2nd quarter, but not less than 1 thousand rubles. and no more than 30% of the amount of tax payable. The fine is calculated for each month of delay, including incomplete (Article 119 of the Tax Code of the Russian Federation).

The tax must be transferred to the budget no later than the 25th day of the month following the reporting period. For the Ⅲ quarter of 2021, the deadline for paying UTII is until October 25 inclusive. But since this day is a weekend, the date is postponed to the next working day - 10/26/2020.

The procedure for submitting an application in form No. UTII-3

Deregistration of an organization as a payer of UTII is carried out in an application form (paragraph 3, paragraph 3, article 346.28 of the Tax Code of the Russian Federation, paragraph 6, article 6.1 of the Tax Code of the Russian Federation). That is, the company must submit a corresponding application to the Federal Tax Service. Its form No. UTII-3 and the procedure for filling it out were approved by the Order of the Federal Tax Service of Russia dated December 11. 2012 No. ММВ-7-6/

Do not confuse it with form No. UTII-4, which was approved by the same order, but is intended for deregistration of individual entrepreneurs from the “imputed” register.

When to submit an application

submit an application in form No. UTII-3 within 5 working days from the moment the grounds for this arise:

• termination of business activities;
• transition to a different taxation regime.

In this case, the date of deregistration will be considered the one indicated in the application.

If an organization has violated the conditions of working under a special regime, then the obligation to deregister as a UTII payer arises from the last day of the month of the tax period in which the violations were committed. Within 5 working days starting from the specified date, she submits an application.

The tax authority, in turn, within 5 working days from the date of receipt of the application in form No. UTII-3, is obliged to remove the organization from the “imputed” registration (paragraph 4, paragraph 3, article 346.28 of the Tax Code of the Russian Federation). He sends a corresponding notification about this (form No. 1-5-Accounting approved by Order of the Federal Tax Service of Russia dated August 11, 2011 No. YAK-7-6/). The Federal Tax Service performs all registration actions free of charge (clause 6 of Article 84 of the Tax Code of the Russian Federation).

If a company that has ceased to operate on UTII has violated the deadline for submitting an application, it will be deregistered no earlier than the last day of the month in which such an application was submitted. That is, she will have to pay tax for one more full month of conducting activities in the “imputed” mode, and not for the actual number of days of work in the special regime, as provided for in clause 10 of Article 346.29 of the Tax Code of the Russian Federation.

This measure was introduced on January 1, 2013 in order to simulate business entities that have ceased (suspended) activities on UTII to be deregistered (letter of the Federal Tax Service of Russia dated August 30, 2012 No. ED-4-3/14362).

Where to apply

As a general rule, the application is submitted to the Federal Tax Service at the place of registration as a UTII payer. However, if the company ceases to apply UTII in relation to such activities as:

• freight and passenger transportation;
• delivery and distribution trade;
• advertising on vehicles,

then you need to submit an application to the Federal Tax Service at the location of the organization.

How to submit an application

The application can be sent to the inspectorate (clause 5.1 of Article 84 of the Tax Code of the Russian Federation):

• by mail (on paper by registered mail with a list of attachments);
• according to TKS (electronic form).

Or hand it over to the tax officer in person/transfer it through a representative.

Now let's talk in more detail about how to fill out an application on form No. UTII-3 :

• page 001 of the document and;
• attachment to the form.

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:

1. by hand;
2. 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:

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

The procedure for filling out page 001 of the Application form No. UTII-3

1. In the “TIN” field, indicate the taxpayer identification number, consisting of 10 digits. This code is assigned to an organization once when it is registered at its location and is unchanged. You can see it in the registration certificate.

If the registration at the place of conduct of activities subject to UTII is through a separate division, then in the “TIN” field of the application it also indicates this number.

In the “KPP” field, a 9-digit code of the reason for registration is indicated. It is assigned by the Federal Tax Service, in which the organization is registered as a UTII payer.

Note! There may be several checkpoints, depending on how many tax territories the “imputed” activity is carried out.

The 5-6 positions of this code must contain the following numbers:

• “35” – for Russian organizations;
• “77” – for foreign organizations.

You can find out the checkpoint from the notification that tax authorities send to the company after registration at the place of business on UTII.

Note! There should be no empty cells in these fields.

2. In the “tax authority code” , indicate the code of the Federal Tax Service Inspectorate to which the application is submitted. Yaroslavl organizations can find it out on the website of the Federal Tax Service of Russia using a special search form. Or from the table below.

Table 1 – Codes of tax inspectorates of the Yaroslavl region

3. In a single cell under the title of the document ( field “I request, in accordance with paragraph 3 of Article 346.28 of the Tax Code of the Russian Federation, to deregister the organization in connection with” ), enter a number that corresponds to the basis for deregistration:

• “1” – if activity on UTII 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.

Number 4 is also indicated if the organization reports that it has ceased to maintain:

- a specific type of activity; - activities at any address.

4. In the next single cell, a number is indicated depending on who is submitting the application:

• “1” – if Russian organizations;
• “2” – if a foreign organization.

5. The four lines below are reserved to indicate the full name of the organization in accordance with the constituent documents.

6. Next, indicate OGRN of 13 digits in the appropriate field.

7. The date of termination of the application of the taxation system in the form of UTII is recorded in specially designated fields in the format DD.MM.YYYY. But provided that the basis for deregistration corresponds to the number 1, 2 or 4.

If the organization violates the requirements of clauses 1 and 2 of clause 2.2 of Article 346.26 of the Tax Code of the Russian Federation (ground “3”), no value is indicated in the fields, empty cells are crossed out.

8. In the field “Attachment to the application compiled on” the number of pages of the attachment to form No. UTII-3 is indicated.

9. If the application is submitted to the Federal Tax Service through a representative, then in the field “with a copy of the document attached,” the number of sheets of a copy of the document confirming the authority of this person is entered.

Next, fill out the section “I confirm the accuracy and completeness of the information specified in this application .

10. In a single cell, using numbers, the person who submits the application to the tax authority is indicated:

• “3” – if it is the head of the organization;
• “4” – if it is a representative of the organization.

11. In the lines reserved for the field “last name, first name, patronymic in full,” the full name (patronymic name, if any) of the head of the organization or its representative is indicated line by line.

12. In the “TIN” field , indicate the 12-digit TIN of an individual - the head / representative of the organization.

13.The following is a contact telephone number where you can contact the head/representative of the organization. The value must have no spaces or dashes.

14. Below, the head / representative of the organization signs and indicates the date of signing the application. Make sure that the difference between the date of signing the document and the date of termination of the special UTII regime does not exceed 5 working days.

15. The last bottom lines are filled in if the organization is represented by an authorized representative in the Federal Tax Service. They indicate the name and date of the document (power of attorney, agreement, etc.) confirming the authority of the representative.

Two sections - on the right side “To be filled out by a tax official” and at the bottom “Information on deregistration” - are filled out by a tax employee. Their organization does not touch them.

As a result, we got the first page of the application in form No. UTII-3 .

Cancellation of UTII from 2021

The period of work using UTII in accordance with Chapter 26.3 of the Tax Code of the Russian Federation is established until 2021. This restriction was introduced by Federal Law No. 97-FZ of June 29, 2012.

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The procedure for filling out the annex to form No. UTII-3

Let us immediately note that there may be several such applications. It all depends on how many types of activities on UTII the organization stops and/or how many “imputed” addresses it closes.

1. In the fields “TIN” and “KPP” the taxpayer identification number and the reason code for registration are indicated according to the same principle as the first page of the application was filled out.

Next, information is entered about the types of activities carried out and the places where they are carried out , in respect of which the organization is removed from the “imputed” register.

2. The code for the type of business activity is taken from Appendix No. 5 to the Procedure for filling out a tax return for the single tax on imputed income for certain types of activity (approved Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/). See table below.

Table 2 – Codes of types of entrepreneurial activities

3. Below is information about the address of the place of activity subject to UTII:

• postcode;
• region code;
• area;
• city;
• locality;
• street (avenue, alley, etc.);
• house (ownership) number;
• building number;
• apartment number.

You can find out the digital code of the region from the directory “Subjects of the Russian Federation” (Appendix No. 2 to Appendix No. 9 of the Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/).

4. In the field “I confirm the accuracy and completeness of the information specified on this page,” the head/representative of the organization signs.

Important! If an organization ceases to apply UTII in relation to more than 3 types of business activities and/or places of their implementation, then additional sheets of the application are taken.

As a result, we have a completed application page to form No. UTII-3.

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: