Guide
1
Calculate the sum of the uniform tax and imputed income that is payable for the reporting tax Marketing period.The procedure for determining established by Article 346.29 "Object tax ooblozheniya and oic tax base" of the Tax Code.For the calculation you need to define the basic profitability and correction coefficients K1 and K2 for each month of the quarter.Then multiply these values ​​on the imputed income rate of 15%.Summarize monthly tax , to determine the amount UTII for the reporting quarter.
2
Fill Declaration on UTII, which is served in a marketing tax inspection not later than the 20t
h day of the month following the tax ovogo period.When vmenenke ovym tax period is a quarter.
3
Make a single payment tax on imputed income and the company no later than the 25th day of the month following the tax ovogo period.Tax at vmenenke be paid in cash at the bank or by transfer from the account.To do this, you need the details tax a marketing service in which you are held accountable for the declaration.
4
If you are going to pay cash, take a bank or downloaded from the Internet a special receipt for payments to the budget.Fill in all receipt line, reassure her signature and seal of the enterprise.Make the payment at the ticket office of the bank.If the payment is made through a bank account, then just tell the bank employee details and the purpose of payment.
5
payment on vmenenke separately in the budget of the contribution for compulsory pension insurance, payment for maternity and temporary disability, health insurance contributions and contributions for insurance against occupational diseases and accidents.
6
also calculate and pay personal income tax withheld from the wages of employees of the enterprise.Payment is made on a tax s with UTII with the corresponding details that can be found in the submission of reports to the Pension Fund, the Internal Revenue Service and the Social Security Fund.