How to pay a single tax on income
The flat tax (UTII) on income must be paid quarterly no later than the 25th day of the month following the reporting period. Declarations on UTII shall be submitted before the 20th day of the specified month to all tax inspections, where separate subdivisions of the enterprise are opened.
Calculate the amount of UTII on completion of the quarter using the formula UTII = NB * S, where NB is the tax base, C is the tax rate. The tax rate is set in art. 346.31 of the Tax Code of the Russian Federation and is equal to 15% of the imputed income. Tax base is a calculated indicator.
The tax base of NB is calculated using the formula NB = DB * K1 * K2 * (FP1 + FP2 + FP3), where BD is the basic yield, K1 is the deflator coefficient, K2 is the correction factor, FP1, FP2, FP3 are the values of the physical indicator in each month of the reporting quarter.
The database is set for each type of activity falling under the UTII. A table of database values is given in Section 3, Article. 346.29 of the Tax Code of the Russian Federation. The deflator coefficient K1 is set by the order of the Ministry of Economic Development of the Russian Federation for a year.The coefficient K2 takes values in the range from 0.005 to one inclusive. The units FP1, FP2, FP3 may, depending on the organization's activities, be employees, sales or landing places, land plots, sales areas, vehicles.
The calculated amount of the single tax is reduced by the amount of insurance premiums for pension and compulsory medical insurance, as well as by the amount of insurance contributions for accidents during the reporting period. But more than 50%, the amount of tax can not be reduced.
Payment of UTII made payment orders for the number of open separate divisions. When filling in the fields of the payment document, pay attention to the correspondence between the code of the reason for registration (KPP) of each of the separate subdivisions and the code of the relevant tax service and the OKATO region. Correctly fill out the ACC ENVD.