Mode of PT. Activities in 2012 and future prospects.


2020-07-03 02:12:07




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The Tax regime is imputed income, types of activities  which completely cover the area of small business, provides business entities the opportunity to simplify tax reporting and not to confirm the expenses. The prospects for its abolition, which had been under discussion for several years, negatively perceived by the taxpayers and cause a lot of questions.

In early January, in connection with numerous requests of entrepreneurs, the Russian Federal tax service said that in 2012 the regime of imputed income will be applied in the same order (letter № ED-4-3/355 on 17.01.2012).  the Tax authorities explain that according to article 346.26 of the Tax code, the introduction of the imputed income on the territory of Russia is carried out by the authorized bodies of city districts and municipal areas by issuing appropriate legal acts. In 2012, the Federal government provided for the abolition of UTII, types of activities  for this mode remain the same. Taxpayers need to pay attention to the fact that the order of application UTII could be changed in certain regions, for more information you must contact the local tax office.

Future UTII activities  and the order of application.

Will there be imputed income for certain types of activities  to apply after the end of the current year? In its letter, FNS does not answer the question. The Finance Ministry clearly expressed its position, believing that the regime already played its role in ensuring the income of the state budget, and legalization of business profits, and its further application futile.

A Bill to abolish this regime included a number of amendments to the Tax code, according to which in 2013 the list of activities imputed income was significantly reduced. The exception, in particular, were subject to domestic services, retail trade, lease of real estate, catering services that minimize the application of this tax system, and since 2014 was supposed to complete its removal.

The small business Representatives expressed disagreement with the results of legislative innovations. Business associations sent many protest letters to various state agencies and got a great result. The passage of the bill deferred for 6 years and a new attempt to abolish the imputed income will be made in 2018. In addition, a proposal to abandon the mandatory application of the regime and to give the owner complete freedom of choice of tax system. Soon small business owners can not be afraid of significant change, continuing to use UTII, activities and conditions of use which remain the same.


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What does the legislator in return for imputed income?

Despite the fact that the entrepreneurs have managed to extend the imputed income for quite a long time, many people wonder about possible alternatives to that regime. To date, the plans of legislators to replace the patent system. Federal bill describes only the common features, leaving the regulation of details to the discretion of the regions.

A New patent system – it is a voluntary tax regime that is only for entrepreneurs that have a certain amount of annual revenue and number of employees. The term of the patent can range from 1 to 12 months. In case of loss of the right to the use of this mode, IP must go to the General taxation system (core) from the day following the end of the patent. In case of voluntary refusal of IP is transferred to the core from the next day after the termination of the commercial activity indicated in the patent. The main advantage of this mode is the lack of need to use KKM in the retail trade. Cashier's checks must be replaced by other proof of payment. A negative change will be the inability to reduce patent value in the amount of contributions to extra-budgetary funds.

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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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