UTII declaration form. Filling out a tax return for UTII step by step

The tax return for UTII is submitted by individual entrepreneurs and legal entities using. Let's consider the procedure, features of filling out and submitting the report on imputation, methods and timing of its submission to the Federal Tax Service.

Deadlines for payment and submission of UTII declaration

Organizations and individual entrepreneurs registered with the tax authority as single tax payers (UTII) are required to submit tax authority at the place of registration, a tax return based on the results of each quarter no later than the 20th day of the month following the quarter.

When calculating UTII, the amount of income actually received does not matter - the amount of tax depends on the imputed income, which is established by the rules Tax Code RF.

It should be noted that if no business activity was carried out, then it is still necessary to submit a completed declaration - the legislation does not provide for filing zero declaration according to UTII. Entrepreneurs will have to pay a single tax until they are deregistered as UTII payers.

It is necessary to submit a UTII declaration and pay tax 4 times a year:

Method of submitting a tax return

There are three ways to submit a declaration to the tax authority:

in paper form in person or through a representative - reporting is submitted in duplicate. A copy with a mark from the tax authority confirming acceptance of the declaration will serve as confirmation of submission of the reports;
send as postal item with a description of the attachment. In this case, confirmation of the submission of the reports will be an inventory indicating the declaration to be sent, and the date of dispatch in the postal receipt will be considered the date of submission of the declaration;
transfer to electronic form via telecommunication channels under a contract through an EDF operator or through a service on the Federal Tax Service website.

Declarations must be submitted to the tax authority at the actual place of business. With the exception of situations where it is impossible to clearly determine the place of business ( peddling trade, transportation of goods, etc.). In such cases, organizations submit declarations on EBIT to the Federal Tax Service at the location (legal address), individual entrepreneurs - at the place of registration (registration). The address and code of your tax office can be found on the Federal Tax Service website.

Declaration form for UTII

The UTII tax return is filled out by organizations and individual entrepreneurs carrying out entrepreneurial activities in certain types of taxable activities. single tax on imputed income.

The declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/353@.

Instructions for filling out the UTII declaration –

The UTII declaration consists of the following sections:

Front page;

Section 1 “The amount of single tax on imputed income subject to payment to the budget”;

Section 2 “Calculation of the amount of single tax on imputed income for certain types of activities”;

Section 3 “Calculation of the amount of single tax on imputed income for the tax period.”

General requirements for filling out

All pages of the declaration, starting from the title page, must be numbered consecutively (for example, the 1st page is “001”; the second is “002”, etc.).

All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them. If the declaration is filled out using software– dashes are not included.

The values of physical indicators are indicated in whole units. All values of the declaration’s cost indicators are indicated in full rubles. Indicator values less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) or more are rounded up to a full ruble (whole unit).

The values of the correction factor K2 are rounded after the decimal point to the third decimal place inclusive.

When filling out the declaration it is not allowed:

correcting errors by corrective or other similar means;

double-sided printing;

fastening sheets.

When filling out the declaration, you must use black, purple or blue.

Text fields are filled in in capital block letters.

When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.

At the top of each page, organizations indicate the TIN and the reason for registration code (RPC), which is assigned to the organization as a UTII taxpayer by the tax authority to which the declaration is submitted. Individual entrepreneurs register your TIN.

Sample title page for individual entrepreneur

Section 2

Filling out the declaration begins with section 2 “Calculation of the amount of single tax on imputed income for certain types of activities,” which is filled out separately for each type of activity carried out. entrepreneurial activity and OKTMO code.

To calculate the tax base and the amount of tax under Section 2, you must indicate the following indicators:

basic profitability per unit of physical indicator per month;

the value of the deflator coefficient K1;

the value of the correction factor K2;

the value of the physical indicator for each month;

tax rate.

For convenience, all data is entered step by step into the table.

Line number Indicator
010 code of the type of entrepreneurial activity - selected from Appendix 5 to the Procedure for filling out the declaration
(retail With trading floors– code 07,

provision of motor transport services for the transportation of goods – code 05)

020 full address of the place of business activity (in case of submitting a declaration at the location of the LLC/IP, indicate legal address organization/registration address of individual entrepreneur)
030 OKTMO code of the place of activity
040 basic profitability per unit of physical indicator per month for the corresponding type of business activity. You can find it in paragraph 3 of Article 346.29 of the Tax Code (retail trade with trading floors - basic profitability 1800, provision of motor transport services for the transportation of goods - basic profitability 6000)
050 established by the state on calendar year deflator coefficient K1. In 2018 it was 1.868. The K1 coefficient for 2019 is 1.915.
060 adjustment coefficient of basic profitability K2 - approved by regional authorities. The value of the K2 coefficient is rounded to 3 decimal places. If the K2 coefficient is not set, it is equal to one.
070-090 calculation of imputed income monthly for the reporting quarter
070-090 column 2 the value of a physical indicator in whole units for the corresponding type of activity in each month of the quarter. If indicators change, the change is reflected from the same month in which it occurred
070-090 column 3 number of days of activity in a month - filled out only in cases where the declaration is submitted for the quarter in which registration as a UTII payer occurred (not from the beginning of the month), or deregistration before the end of the quarter. If you worked for a full quarter, dashes are added.
070-090 column 4 tax base (the amount of imputed income) for each calendar month of the quarter (the product of the indicator values by codes 040, 050, 060 and 070 (080, 090)).
100 total tax base for 3 months of the quarter (sum of lines 070-090 in column 4)
105 tax rate 15%
110 the amount of tax for the quarter, which is calculated using the formula: line 100 x 15%.
Sample of filling out section 2 for LLC

Sample of filling out section 2 for individual entrepreneurs

Section 3

In the third section, “Calculation of the amount of single tax on imputed income for the tax period,” the amount of single tax on imputed income payable is calculated taking into account the data reflected in all completed sections 2 of the declaration.

Filling begins with the taxpayer attribute code (page 005). For individual entrepreneurs who do not make payments to employees, we indicate code “2”, for all other categories - code “1”. The fact that an individual entrepreneur has or does not have employees affects the amount of reduction in the single tax on paid insurance premiums. Thus, an individual entrepreneur without employees can reduce the amount of tax on UTII according to the declaration by the entire amount of fixed insurance contributions paid in the reporting quarter. The resulting tax amount payable in this case cannot be less than 0.

If there are employees, the UTII tax on insurance premiums can be reduced by no more than 50 percent of the calculated tax amount.

Line number Indicator
010 sum of line values 110 of all completed sections 2 of the declaration
020 the total amount of insurance premiums and sick leave benefits transferred during the quarter for employees who are employed in the area of application of UTII. You can reduce the UTII tax on insurance premiums by no more than 50 percent of the calculated tax amount.
030 the total amount of fixed insurance premiums paid by individual entrepreneurs for themselves during the reporting quarter
040 total amount of UTII tax payable to the budget, minus contributions:
for individual entrepreneurs without employees:

Declaration of UTII-2017 just like in previous years, is a mandatory report for this special regime. Declaration of UTII-2017 are still formed on a special form, following the established procedure for filling out, and submitted to the tax authority by a certain deadline. Let's look at what the new year 2017 brought to the imputed tax reporting.

General reporting rules for imputation

UTII is a special tax regime that occupies a special position among the tax regimes existing in the Russian Federation. He is individual in many ways:

applicable only to certain types of activities;
in the procedure of transition to it and leaving it;
in the absence of dependence of the amount of tax paid on the actual income received;
in the rules for filing imputed tax reports.

Tax reporting on imputed tax (or tax return for UTII) is tied to the tax period. Such a period for imputation is a quarter, i.e. the declaration is submitted to the Federal Tax Service on a quarterly basis, upon its completion. The deadline for this submission is fixed in paragraph 3 of Art. 346.32 of the Tax Code of the Russian Federation and is uniform for the entire territory of Russia: no later than the 20th day of the month following each tax period.

In reality, this period may shift towards its increase, since it is subject to the rule of the Tax Code of the Russian Federation on the transfer of a legally established date that falls on a weekend to the next weekday following this weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

You can submit a declaration to the Federal Tax Service using any of the methods available to the taxpayer:

electronically via TKS or through the Federal Tax Service website;
on paper, submitting it in person or sending it by mail to tax office.

Pay attention! The imputator cannot have zero declarations.

2017 deadlines for imputed tax reporting

Declaration of UTII-2017 persons paying this tax (and they can be both organizations and individual entrepreneurs), in accordance with the above rules, must send to the tax authorities no later than:

01/20/2017 - for the fourth quarter of 2016;
04/20/2017 - for the first quarter of 2017;
07/20/2017 - for the second quarter of 2017;
10.20.2017 - for the third quarter of 2017;
01/22/2018 - for the fourth quarter of 2017.

Thus, the deadlines for transfer to the Federal Tax Service tax return UTII V 2017 do not deviate from the date established for them by the Tax Code of the Russian Federation. But among the reports submitted directly in 2017, there is reporting for the last quarter of 2016. And the report for the same period in 2017 falls on 2018, and here the date of its submission turns out to be shifted.

Between the deadlines set for transfer UTII declarations to the tax authority and for payment of the tax reflected in this report, there is no identity. The payment deadline comes later, corresponding to the 25th day of the month following the corresponding tax period (clause 1 of Article 346.32 of the Tax Code of the Russian Federation). His dates for 2017 are:

01/25/2017 - for the fourth quarter of 2016;
04/25/2017 - for the first quarter of 2017;
07/25/2017 - for the second quarter of 2017;
10.25.2017 - for the third quarter of 2017;
01/25/2018 - for the fourth quarter of 2017.

With regard to the timing of tax payment, both falling in 2017 and corresponding to payment for 2017 in 2018, there are no coincidences with weekends, and therefore they all correspond to the date established for them in the Tax Code of the Russian Federation.

Tax return for UTII: new form for 2017

For UTII declarations- 2017 A new form has become valid, different from the one used for reports for the periods of 2016. Both forms were approved by the same document (order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@), but they are contained in different editions:

dated 12/22/2015 - report form valid for the periods of 2016;
from 10/19/2016 — UTII declaration form for 2017.

Thus, when preparing reports on imputed tax in 2017, you need to remember the need to use 2 different forms:

valid for 2016 - when preparing a report for the last quarter of 2016;
entered into force on January 1, 2017 - for reports compiled for periods of 2017.

How is it different? UTII declaration form for 2017 year from a similar form for 2016? There are few innovations in it:

Editorial changes have been made related to the replacement of some codes and clarification of the text names of a number of columns and rows. In particular, due to the change in the administrator of insurance premiums in 2017, the text of the line indicating which specific funds these contributions are paid to was replaced with a more general wording.
The formula for calculating the total amount of tax due for payment to the budget has been adjusted. This amendment is caused by a change in the rules for reducing the amount of accrued tax by the amount of insurance premiums paid for the period for individual entrepreneurs who have employees. Until 2017, they could only reduce employee payments. And since 2017, they have the opportunity to reduce taxes both on contributions paid for employees and on their fixed payments.

Where can I download the imputed tax report form?

Where can I download the formUTII tax return? Both of its options needed for 2017 (required for the report for the last quarter of 2016 and the updated form UTII declarations- 2017 , valid for the periods of 2017), are available for downloading in any of the legal reference systems and on the Federal Tax Service website.

It is also possible download UTII declaration- 2017 and on our website.

In addition, on our website you can download the form of this form used for reporting for the periods of 2016, which may be required if there is a need to clarify previously submitted data.

Filling out the imputation report in 2017

The rules for preparing imputed tax reporting are contained in the same document that approves its form, and change in accordance with changes occurring in the form.

Filling procedure valid for UTII declarations 2017 year, in comparison with the one in force for 2016, contains 2 types of changes:

Editorial edits that do not fundamentally affect the essence of the report formatting rules.
An innovation significant for the filling procedure was the introduction for individual entrepreneurs of the opportunity to reduce the accrued amount of tax both on contribution payments made for employees and on their fixed payments. The total amount of reduction in such a situation should not exceed half the amount of the accrued tax.

The declaration still consists of a standard cover page containing necessary information about the taxpayer (TIN, KPP, name, OKVED, telephone, signatures), tax authority and reporting period, as well as 3 sections, of which:

The first reflects the total data on the tax payment payable, broken down by OKTMO.
The second is filled out in relation to each type of activity for each OKTMO and contains lines for entering all the data necessary for calculating the tax (the value of basic profitability, the value of coefficients K1 and K2, information about the physical indicator of profitability by month, the number of days of work in an incomplete month), and, in fact, the calculation itself, in which the tax base, rate and result of tax calculations are visible.
The third is devoted to the calculation of the final value of the tax payment, which will fall into section 1 after reducing the results of calculations carried out on all sheets of section 2 by the amount of payments for insurance premiums. It is this that contains the formula for calculating the final payment value, which has been changed since 2017 for individual entrepreneurs with employees. The breakdown of the reduced tax amount according to OKTMO for reflection in the first section is done in proportion to the content of the original tax amount calculated according to the corresponding OKTMO in the total amount of tax before it is reduced by insurance premiums.

Results

The imputed tax declaration is submitted quarterly, by the 20th day of the month following the reporting quarter. Its form, starting with reporting for the periods of 2017, has been changed. The update is mainly related to editorial changes, but there is also an innovation that has changed the procedure for calculating the final tax amount for individual entrepreneurs with employees. Now such individual entrepreneurs can reduce the accrued tax by the amount of payments for insurance premiums made both for employees and for themselves.

Serve UTII declaration all companies and entrepreneurs who are . Moreover, regardless of whether they carried out activities during the reporting period or not. We'll tell you how to fill it out and submit it.

Which Federal Tax Service should I report to?

In most cases, you need to submit a report to the Federal Tax Service at the place of business, but there are exceptions. These are types of activities for which it is impossible to determine a specific place, namely:

motor transport services for the transportation of goods and passengers;
retail delivery and distribution;
placement of advertising on transport.

When carrying out such types of activities, organizations report on UTII to the Federal Tax Service by location, and IP - at place of residence.

If a businessman has several points and/or types of activities on UTII, then the declaration is submitted according to the following rules:

One type of activity, several objects:
- if all points are within one municipality(they have one OKTMO), then one UTII declaration is submitted, in which the physical indicators of all points should be summarized;
- if points , several declarations are submitted (according to the number of OKTMO) to the tax authority of each of them without summing up the indicators.
Several activities:
- if they are carried out through one object, then one declaration is submitted, in which as many sheets of Section 2 are filled in as there are types of activities carried out (for each type - a separate sheet);
- if the activity is carried out in different municipalities , then a separate declaration with the required number of sheets of Section 2 (according to the number of types of activities) is submitted to the Federal Tax Service of each entity.

It is important to understand that there is no zero declaration on UTII, since the amount of tax depends on physical indicators (size of retail space, number of employees, etc.) and is not related to the amount of income received.

Deadlines for filing the UTII declaration

The reporting period for UTII is a quarter. The declaration is submitted no later than the 20th month following the end of each quarter. By general rule, if the deadline falls on a weekend, then its end is postponed to the next working day. Reporting dates for the quarters of 2018 are in the following table.

Table 1. Deadlines for filing a declaration and paying UTII for the I-IV quarters of 2019

* Postponement due to holidays

Declaration form

Starting with reporting for the fourth quarter of 2018, a new declaration form approved by order of the Federal Tax Service of the Russian Federation dated June 26, 2018 No. ММВ-7-3/414@. The same order approved the procedure for filling out the declaration (hereinafter referred to as the Procedure).

Presentation method

You can submit a UTII declaration in one of three ways:

personally or through a representative;
by mail with a valuable letter with a description of the attachment;
via TKS through an electronic document management operator.

When applying in person or when submitting through a representative, the declaration is drawn up in two copies: one - for the Federal Tax Service, the second (with a note from the tax office about acceptance) - for yourself. The representative must have document confirming his authority.

It is advisable to fill out the declaration through special services or programs that generate machine readable code. It duplicates all the data from the report. This is especially true if it is submitted during a visit to the Federal Tax Service. Otherwise, you may be faced with a requirement to attach a declaration on digital or other media. And although this is illegal, in practice it can complicate the process of filing a declaration.

How to fill out a UTII declaration

The current declaration form consists of a title page and three sections. Next, we’ll tell you how to fill out each of them line by line.

Front page

The upper part of the title page contains information about the taxpayer, tax authority and declaration.

TIN- 10 digits for an organization, 12 for an individual entrepreneur.

checkpoint- code assigned by the Federal Tax Service to which the report is submitted. The IP does not indicate it.

Page number indicated in the format “001”, “002” and so on.

Correction number- upon initial submission of the report “0--”, upon updated report - serial number adjustments.

Tax period- code from Appendix No. 1 to the Procedure:

21 - I quarter;
22 - II quarter;
23 - III quarter;
24 - IV quarter;
during reorganization (liquidation) of an organization:
- 51 - I quarter;
- 54 - II quarter;
- 55 - III quarter;
- 56 - IV quarter.

Reporting year - 2017.

Tax authority code: the first 2 digits are the code of the subject of the Russian Federation, the last are the tax authority number.

Code by location (accounting) from Appendix No. 3 to the Procedure:

120 - At the place of residence of the individual entrepreneur;
214 - At the location of a Russian organization that is not the largest taxpayer;
215 - At the location of the legal successor who is not the largest taxpayer;
245 - At the place of activity of the foreign organization through a permanent representative office;
310 - At the place of activity of the Russian organization;
320 - At the place of activity of an individual entrepreneur;
331 - At the place of activity of the foreign organization through a branch of the foreign organization.

Taxpayer: full name of the company as it appears in constituent documents, or last name, first name, patronymic of the entrepreneur (each word on a new line).

Information on reorganization and liquidation filled in by successors or liquidated organizations. The codes are given in Appendix No. 2 to the Procedure.

Contact phone number for communication with the taxpayer - only numbers with the city code are indicated without spaces or other symbols.

At the bottom, the person signing the declaration must certify the completeness and authenticity of the data reflected in it:

The following persons can sign:

Individual entrepreneur. There is no need to duplicate your full name; just sign and date it.
Head of the organization. His full name, signature and date are indicated.
taxpayer's representative - individual . Enter his full name, date and signature, and indicate a document confirming his authority.
Taxpayer's representative - legal entity . The full name of the authorized employee is entered, a date and signature are given, and a document confirming the authority is indicated.

Section 1

This section reflects the result:

Line 010- OKTMO.
Line 020- the amount of tax to be paid.

The section consists of several blocks of lines 010 and 020. If the taxpayer operates in several municipalities within one Federal Tax Service, then fills in the corresponding number of blocks. Otherwise, only the first block is filled in, dashes are placed in the rest.

Section 2

Following the title page, it is advisable to begin filling out Section 2. We will skip Section 1 for now, since it contains the results of the calculations that are carried out in Sections 2 and 3.

If a subject is engaged in various activities subject to UTII, he must fill out several sheets of Section 2 according to the number of types of activities.

Section 2 is completed as follows:

Section 3

Section 3 calculates the tax taking into account deductions for insurance premiums and for the purchase cash register equipment(only for individual entrepreneurs).

Important! Employers can reduce tax by no more than 50% through contributions (line 020). An individual entrepreneur without employees can reduce UTII due to insurance premiums paid for themselves and/or deductions for cash registers down to zero.

There are only 5 lines in Section 3:

Line 005. Individual entrepreneurs without employees are given code 2, others - code 1.
Line 010. The amount of tax calculated in line 110 of Section 2 is reflected. If there are several Sections 2, the indicators in lines 110 are summed up.
Line 020. The amount of insurance premiums for employees paid in the period, taken to reduce UTII.
Line 030. The amount of insurance premiums that an individual entrepreneur paid for himself in the reporting quarter, taken to reduce UTII.
Line 040. The amount of expenses for cash register systems that an individual entrepreneur accepts for deduction in the reporting quarter.
Line 050. The amount of UTII payable, taking into account the reduction for insurance premiums. Individual entrepreneurs who claim a deduction using CCP calculate this amount taking into account the deduction.

Section 4

New section 4 is included in the UTII declaration in order to comply with clause 2.2 of Art. 346.32 of the Tax Code of the Russian Federation, according to which individual entrepreneurs on UTII have the right to reduce the amount of tax liabilities by the amount of expenses for the acquisition of cash register equipment (including the acquisition of a fiscal drive and OFD).

In addition to section 4, the new declaration is supplemented with line 040 of section 3 - Amount of expenses for cash registers, which reduces UTII.

The inclusion of expenses for the purchase of cash registers in the tax return for UTII is carried out subject to the following conditions:

The cash register was registered with the Federal Tax Service in the period from 01/01/2019 to 07/01/2019;
the cash register is registered as an individual entrepreneur;
the cost of the CCP does not exceed 18,000 rubles. (if more expensive, then only 18,000 rubles are compensated)

Fines

Responsibility for late submission of the report is imposed in accordance with paragraph 1 of article 119 Tax Code. Anyone who fails to submit a return on time faces a fine of 5% from the amount of tax for each full and partial month of delay. Minimum fine amount - 1 thousand rubles, it is usually assigned if the subject paid the tax, but did not submit the declaration on time. The maximum fine is 30% from the tax amount.

If an organization does not submit a declaration on time, the Federal Tax Service may block her bank account. Such a decision may be made by the head of the tax office or his deputy if the declaration is not received within 10 days after the deadline for delivery.

A fine is imposed for non-payment of tax under Article 120 of the Tax Code of the Russian Federation. If the subject calculates the tax incorrectly, the fine will be 20% from its amount. If he deliberately underestimates the base, the fine will increase to 40% .

An example of calculating UTII for an individual entrepreneur claiming a deduction using cash register

Individual entrepreneur Ivanov from the city of Balashikha, Moscow region, is engaged in the transportation of goods and applies UTII. In the 4th quarter of 2018, he spent a total of 15,000 rubles on the implementation of cash register systems. When submitting a return for the 4th quarter, he indicated a deduction in the amount of 10,000 rubles. And the remainder of the deduction was transferred to the 1st quarter of 2019. He has the right to this, since the deadline for implementing CCP for him is only in mid-2019.

Let's see how individual entrepreneur Ivanov should fill out a declaration for the 1st quarter of 2019, taking into account the deduction for cash registers.

To fill out the following data is required:

code at the place of registration - 120 (at the place of residence of the individual entrepreneur, since he is engaged in transportation);
activity code - 05 (cargo transportation);
physical indicator - 1 (number of vehicles, Article 346.29 of the Tax Code of the Russian Federation);
basic profitability per unit - 6,000 rubles (Article 346.29 of the Tax Code of the Russian Federation);
coefficient K1 for 2019 - 1.915;
K2 coefficient for 2019 for cargo transportation (Balashikha) - 1;
information about cash register- model, date of registration, serial and registration numbers (this information is indicated in Section 4);
primary documents (for example, a check, invoice) that will confirm the costs of the cash register. Copies of them must be attached to the declaration.

Tax base for the month - Basic profitability x Physical indicator x K1 x K2: 6,000 x 1 x 1.915 x 1 = 11,490 rubles.
Tax base for the quarter: 11,490 x 3 = 34,470 rubles.
Tax amount: 34,470 / 100 * 15 = 5,171 rubles.

The individual entrepreneur decided not to pay contributions for himself in the 1st quarter, so he will take the deduction only costs for CCP(5,000 rubles): 5,171 - 5,000 = 171 rubles - this is the amount of UTII payable for the 1st quarter.

A sample of filling out a UTII declaration with a cash deduction is given below. Organizations and those individual entrepreneurs who do not claim a deduction in the reporting quarter do not fill out Section 4, and put dashes in line 040 of Section 3. Otherwise, they fill out the declaration in the same way.

Sample of filling out a UTII declaration

Front page:
Section 1:
Section 2:
Section 3:
Section 4 (only for individual entrepreneurs):

To draw up a report on UTII (which is quarterly in nature - covering a tax period equal to a quarter) from the 4th quarter of 2018, a form approved by order of the Federal Tax Service dated June 26, 2018 No. ММВ-7-3/414@ is used. What distinguishes it from the previous form (Federal Tax Order No. ММВ-7-3/353@ dated 04.07.2014) is the possibility for individual entrepreneurs to reflect the application of the deduction on cash registers, namely the new ones:

Line 040 “Amount of expenses for the purchase of cash registers, reducing the amount of UTII” in section 3.
Section 4 “Calculation of the amount of expenses for the purchase of cash registers, which reduces the amount of the single tax on imputed income for the tax period.” It is filled out separately for each copy of the cash register for which you want to apply a deduction (if there are several cash registers).

Read more about receiving a deduction on cash registers in this article.

You can download the declaration form below.

Like any other tax report, the UTII declaration reflects the process of calculating the amount of tax that is intended to be paid to the budget. In addition to the title page and section 1, which contains the results of calculations (broken down by OKTMO codes), it contains 3 more sections: