Its peculiarity is that it makes a simple calculation formula for utii . According to the tax code of the russian federation, utii payers are business executives, both within the framework of a legal entity (hereinafter referred to as le), and individual entrepreneurs. Utii in 2019 is used by llc, ip. These are small and medium-sized business entities.
Interesting: when calculating utii, the income a America Cell Phone Number List wealth of an entrepreneur for a certain period does not play a role. The limit on the amount of imputed income is prescribed by law, in particular, the tax code of the russian federation.
The utii tax cannot be applied to everyone who wishes to use it, since a businessman must meet the requirements. They relate to the types of his work, the presence of certain conditions in the company.
Utii: Decoding and Formula
Types of activities that fall under utii
Types of activities for utii are prescribed in article 346.29 of the tax code of the russian federation:
Provision of household services. According to okved codes, utii is used in the field of personal services.
Services of a veterinarian.
Provision of a territory designated as a parking lot for motor vehicles, their storage.
Retail trade on a trading area of no more than 150 sq.M.
Retail trade, which is carried out both stationary and non-stationary through retail chains.
Catering services, hall area – no more than 150 sq.M.
Provision of outdoor advertising services using similar structures.
Provision of services for placing advertisements on cars, buses, etc.
A complete list of activities for utii is indicated in clause 2 of article 346.26 of the tax code of the russian federation . Since this list changes regularly, we advise you to study it only on the tax website .
The utii system is used not only in relation to the types of activities carried out, but also for specific conditions of an economic nature. Conditions for the use of utii:
The Number of Hired Personnel of the Company
Should not be more than 100 units;
The economic entity has signs of a small and medium-sized business;
The tax code for utii prescribes that this type of fee can replace:
At a profit;
Thus, utii for individual entrepreneurs or llcs and the possibility of its application suggests that the state expects budget revenues from entrepreneurs, without touching on the income of each of them. That is, profit is estimated not by mathematical, but by physical indicators of utii by type of activity.
When assigning the tax levy in question, the sta from CU Leads to te interprets the imputed income as the expected real profit of a businessman, but with the obligatory consideration of the conditions conducive to its receipt.
What conditions in 2019 are meant for ip? This is a physical parameter of the basic profitability of utii by type of activity. These parameters include the number of employees of a particular company, the area of \u200b\u200bthe premises. And the basic profitability is the monthly profit per unit of physical indicator. This formula for utii is to be calculated in national currency.