Tax regime UTII, activitieswhich fully covers the field of small business, provides business entities with the opportunity to simplify tax reporting as much as possible and not confirm expenses incurred. Prospects for its cancellation, which have been discussed for several years, are negatively perceived by taxpayers and cause a huge number of questions.
In early January, due to the many appealsentrepreneurs, the Federal Tax Service of the Russian Federation reported that in 2012 the UTII regime would be applied in the same manner (letter No. ED-4-3 / 355 dated January 17, 2012). Tax explained that according to Art. 346.26 of the Tax Code, the introduction of UTII on the territory of Russia is carried out by the authorized bodies of urban districts and municipal districts through the issuance of relevant legal acts. In 2012, the federal level does not provide for the abolition of UTII, the activities for this regime remain the same. Taxpayers need to pay attention to the fact that the application of UTII could be changed in certain regions, for more information you need to contact your local tax office.
Future UTII, activities and application.
Will UTII for certain types of activitiesact after the end of the current year? In its letter, the FTS does not answer this question. The Ministry of Finance, however, clearly expresses its position, considering that the UTII has already played its role in ensuring the guaranteed incomes of the state budget, as well as legalizing business profits, and its further use is unpromising.
The bill to abolish this regimeenvisaged a number of amendments to the Tax Code, according to which, since 2013, the list of UTII activities was to be significantly reduced. Exceptions were, in particular, household services, retail trade, leasing of real estate, catering services, which minimized the scope of this tax system, and since 2014 it was supposed to be completely abolished.
Small business representatives disagreewith these legislative innovations. Business associations sent many letters of protest to various government agencies and received excellent results. The adoption of the bill is delayed for 6 years and new attempts to abolish the UTII will be made in 2018. In addition, a proposal was made to abandon the mandatory application of this regime and provide the entrepreneur with full freedom to choose the tax system. In the near future, small business owners may not be afraid of significant changes, continuing to use UTII, the activities and conditions of which remain the same.
What does the legislator propose to replace UTII?
Despite the fact that entrepreneurs managedextend the validity of UTII for a sufficiently long period; many are interested in the question of possible alternatives to this regime. Today, the legislators are planning to replace it with the patent system. The federal bill describes only its general features, leaving the regulation of details to the discretion of the regions.
New patent system is voluntarytax regime intended only for entrepreneurs with a certain amount of annual income and number of employees. The term of the patent can be from 1 to 12 months. In case of losing the right to apply this regime, the IE is obliged to switch to the general taxation system (DOS) from the day after the end of the patent. In case of voluntary refusal, the IP will transfer to DOS from the day after the termination of the commercial activity indicated in the patent. The main advantage of this mode is the absence of the need to apply KKM in retail trade. Cashier checks must be replaced by other documents confirming payment. A negative change will be the impossibility of reducing the value of a patent in the amount of contributions to extrabudgetary funds.
