Single tax (UTII) on the income you have to pay on a quarterly basis not later than the 25th of the month following the reporting period. Declaration on UTII shall be up to the 20th day of the month indicated in all tax inspections, which are open subdivisions of the enterprise.
UTII calculate the sum at the end of the quarter by the formula UTII NB * = C, where the National Bank - the tax base, C - rate of tax. The tax rate is set in Art. 346.31 of the Tax Code, and equals 15% of imputed income. Tax base - Estimate.
The tax base of NB calculated by the formula NB = DB * K1 * K2 * (OP1 + OP2 + FP3), where DB - base yield K1 - deflator coefficient, K2 - correction factor, PP1, PP2, FP3 - the value of the physical parameter in each month of the reporting quarter.
The database is established for each type of activity, falls under UTII. The table shows the values of the database in n. 3 of Art. 346.29 of the Tax Code. Deflator coefficient K1 is set by the order of Ministry of Economic Development for the year. The coefficient K2 takes values ranging from 0.005 to one inclusive. The units of PP1, PP2, FP3 can be, depending on the activity of workers' organizations, trade or seats, land, shopping areas, transport facilities.
The calculated amount of single tax reduced by the amount of insurance premiums for pension and compulsory health insurance, as well as by the amount of contributions for accident insurance for the period. But more than 50%, the amount of tax can be reduced.
UTII Payment is made by payment orders on the number of open separate divisions. While filling in the payment order pay attention to compliance with the code of the reason of the registration (KPP) of each of the separate divisions of the code corresponding to the tax service and OKATO region. Correctly fill in the CSC UTII.