For accountants, lawyers, managers of ip, ltd. ENVD: deadlines for delivery and payment When ENVD is leased for the 2nd quarter

If the company is on UTII, the main document that will need to be submitted quarterly is the declaration. The paper must be submitted to the government agency on time. Failure to comply with the deadlines is fraught with fines and other penalties. In order to prevent the occurrence of negative consequences, the entrepreneur must find out in advance the dates for the delivery of UTII for 2018.

Declaration on UTII must be provided all taxpayers... The requirement reinforces. The unified imputed income tax does not apply to a specific organization or entrepreneur. It extends to certain activities, the list of which includes:

• provision of veterinary services;
• retail;
• passenger and cargo transportation;
• provision of consumer services;
• trade in the field of public catering.

The exact list depends on the territory, the list is established by the local administration. If a company carries out several types of activities at once, some of which are included in the list, and some are not, the entrepreneur will have to deal with drawing up separate reports.

You will need to draw up two declarations - one for the imputed income tax, and the other for the system of deductions in favor of the state, under which the alternative type of activity falls.

In order for an entrepreneur to become a payer of UTII, a business must not only fall under the permitted list of activities, but also meet the requirements for physical indicators. If the allowed values ​​are exceeded, the imputed income tax cannot be used. Organizations with share of participation of other persons exceeding 25%.

If the entrepreneur again fails to submit the reporting, it is considered that it was not possible to transfer the declaration within the prescribed period. The businessman will be fined, and a long delay will lead to the application of additional measures.

If a person is late with filing a declaration, a fine will be imposed on him. The sanction is consolidated. The amount of the recovery depends on the amount of the delay. For each month of delay in filing reports as a fine, the state will charge 5% from the amount of tax. The collection of the penalty will stop at the time of the transfer of the declaration.

The current legislation establishes the minimum amount of the penalty, which is 1000 rubles... A limitation is imposed on the maximum amount. It cannot exceed 30% on the amount of the tax. Reaching the limit will result in the termination of the collection of the claim.

The penalty for late declaration is imposed on the organization as a whole. The law makes it possible to prosecute the person guilty of the delay. The provisions of Article 15.5 of the Code of Administrative Offenses of the Russian Federation allow imposing a penalty in the amount of 300-500 rubles on the offending employee.

The law establishes additional measures of influence on entrepreneurs who neglect the deadlines for submitting a declaration. If the reporting has not been received within 10 days after the deadline date, the IFTS has the right to block the organization's current account. The possibility of applying a measure of influence is fixed in paragraph 3 of Article 76 of the Tax Code of the Russian Federation.

The account holder will be able to transfer only budget payments; other actions are blocked. It will not be possible to open a new account. The request to suspend transactions will be sent to all banks. To be able to perform transactions with the account again, the entrepreneur must submit a declaration. Defrosting will not occur immediately, it will take 10-14 days to complete the manipulation.

Punishment is also provided for the lack of timely payment of the accrued tax - fines and penalties. According to article 122 of the Tax Code of the Russian Federation, the amount of the monetary penalty is 20% from the amount of arrears. The amount of the fine can be increased to 40% if it turns out that the delay in entering UTII was due to the malicious intent of the taxpayer. It is difficult to prove the fact; in practice, the minimum amount of the penalty is often used.

Penalties are calculated from the first day of the delay in payment. Their value is 1/300 the size of the main rate.

Penalties are charged every day. The current account in case of late payment of the UTII fee is not blocked, however, the situation may develop.

The tax inspector has the right to write off the taxpayer's funds to pay off the debt and the fine. An employee of a state body can independently repay a debt on UTII using the funds that are in the current account. It is possible to prevent the development of events by making payments to the state in a timely manner.

Reporting on UTII must be submitted to a number of organizations. Their list depends on the availability of hired workers in the firm. If an entrepreneur operates independently, he will have to send a declaration only to the tax office. If a businessman's company employs employees, the list of government agencies expands.

In addition to the Federal Tax Service, the paper will have to be submitted to the Pension Fund and the FSS. Similar requirements apply to LLCs. They will have to submit reports to all 3 government agencies.

The list of documents to be submitted to each instance is different. The tax service will have to provide:

• declaration for UTII;
• a certificate of income of employees, if they carry out activities in the company;
• report on the average headcount;
• additional reporting, if required.

If the company operates in the form of an LLC, the standard list must be supplemented with financial statements.

All organizations, regardless of the chosen form of ownership, are required to provide individual information about employees and data for the entire company to the Pension Fund. Only individual entrepreneurs who carry out activities without employees do not submit documentation to the FSS. All other firms are required to provide a payroll prepared in accordance with the 4-FSS form.

The prepared package of documentation must be handed over to the institution that checks it. The action must be performed in accordance with the requirements of the law. State bodies located at the place of registration of the firm's legal address are engaged in the consideration of the reporting. Sending papers to other departments of institutions is considered a mistake.

All reporting on UTII is presented in this video.

Taxpayers submit the UTII declaration four times a year at the end of the quarter. In the article, we will talk about the deadlines for submitting the declaration, changes for 2019, the calculation of tax and filling out the declaration, fines and zeroes.

• it is handed over to the tax office directly by the head of the company, or his officially authorized representative, or an individual entrepreneur;
• by registered mail (as a standard for such documents there should be a notification and a list of attachments);
• in electronic form via the Internet: using the service of the Federal Tax Service or an EDI operator.

Terms and place of submission of the UTII declaration

You need to hand over UTII before the 20th day of the month that follows the last month of the reporting quarter.

Q1 2019 Report - until Apr 22, 2019(20th day falls on Saturday, so the deadline has shifted to Monday 22nd) .

Tax on imputed income must be paid by the 25th day of the month following the reporting quarter.

The UTII declaration is handed over to the tax office at the place of business registration or at the place of actual location. For example, for private freight carriers, the workplace is constantly moving.

You won't have to spend a lot of time learning a new form. The form remained the same, but was supplemented with an additional section. Section 4 was introduced to reflect the costs of purchasing, installing and configuring online CCPs by entrepreneurs. As a reminder, on July 1, 2019, the transition to online cash registers will end, so there is a need to update the form. When buying cash registers in this section, you need to reflect:

• model name of the purchased cash register;
• cash register serial number;
• registration number received from the tax office;
• date of registration of the cash register with the inspection;
• expenses for the purchase, installation and configuration - you can deduct expenses in the amount of not more than 18,000 rubles per cash desk.

Declaration on UTII for the 1st quarter

The reporting period for imputed tax is a quarter. Therefore, in April 2019, it is necessary to submit the report again. The generally accepted deadline is the 20th day of the month following the reporting quarter. In 2019, April 20 falls on Saturday, so the deadline will shift to the 22nd. The tax must be paid no later than April 25th.

Keep in mind that even if you did not buy an online checkout and you do not have the opportunity to apply a deduction, you must use the new reporting form. Do not forget that since 2019 increased deflator coefficients have been in effect, K1 is 1.915, and check the value of K2 with the local tax office.

On the title page, specify the reporting year as 2019 in the field, and 22 for the second quarter in the tax period code. If you reorganize or liquidate an organization in the second quarter, enter period code 54.

Declaration on UTII for the 2nd quarter

Prepare the second report in 2019 for the period April-June. The generally accepted deadline is the 20th day of the month following the reporting quarter. This year, July 20 falls on Saturday, so the deadline is postponed to the 22nd. You can submit the declaration in electronic or paper form. On paper, the report can be taken to the tax office in person, sent with a representative, or sent by mail. Tax must be paid by July 25th.

Remember to apply the new K1 deflator coefficient, which is 1.915 this year. Ask your local IFTS for the new K2 values.

On the title page, specify the reporting year as 2019 in the field, and 21 for the first quarter in the tax period code. If you reorganize or liquidate an organization in the first quarter, enter period code 51.

What sections does UTII consist of

The UTII declaration consists of a title page and four sections. Individual entrepreneurs at UTII who wish to receive a deduction at the cashier must complete all sections.

On all sheets of the declaration, the TIN and KPP of the company are indicated. If an organization is simultaneously registered at the location of a separate subdivision (branch) and at the place where it conducts activities subject to imputed income tax, then in the declaration it is necessary to indicate the KPP assigned to the company as a payer of this tax, and not the KPP of the branch.

There were no changes in the title page. It must be filled in according to the old rules. Indicate basic information about the business: name or full name, tax period, reporting code, code at the place of presentation, which OKVED does your business correspond to, etc.

The first section is usually completed last. It reflects the obligation to pay UTII to the budget.

In the second section, you need to calculate the amount of tax. The second section is filled in separately for each type of activity and for each OKTMO. Indicate in section 2 the address of the work, UTII code, basic profitability and coefficients K1 and K2. For lines 070-090, indicate the value of the physical indicator by months of the quarter. Specify a tax rate of 15% (or less if incentives have been introduced in your area) and calculate the tax for the quarter.

The third section provides financial information on the business, insurance premiums. Here you need to combine the information from the second and fourth sections to calculate the total tax amount. First, the tax is reduced on insurance premiums, and then on a deduction for the purchase of a cash register.

The fourth section must be completed for each unit of the cash register purchased to work on UTII. The amount of expenses for the acquisition of a copy of the CCP is accepted for deduction and is indicated in line 040 of Section 3.

How to calculate UTII

The following formula is used to calculate the tax:

Tax amount = Tax base × Tax rate.

To calculate the tax base (the amount of imputed income), the following formula is used:

Monthly imputed income = Basic rate of return × K1 × K2 × Physical indicator

Basic profitability is determined by the type of business in accordance with paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. There you can also find physical indicators for UTII.

The physical indicator depends on the type of activity. If you provide personal services and are an individual entrepreneur, then your physical indicator is employees. And for an entrepreneur on his bus that carries passengers, the physical indicator is the seats in the car. Accordingly, the tax base will be different.

As for the adjustment coefficients-deflators K1 and K2, they can be viewed in the Order of October 30, 2018 No. 595 (K1) and in the decision of the local authority at the place of business registration (K2). K1 from 2019 increased to 1.915.

Zero declaration for UTII

Even if the company / individual entrepreneur did not conduct any activity in the reporting quarter, you should not hand over an empty (zero) UTII. The tax will still be charged to you, but for the last period when there was non-zero reporting.

The fact is that the tax is calculated based on a physical indicator, not actual income. Lack of physical indicators is a reason to deregister, and not refuse to pay tax. Even if the payer has not worked on UTII for some time, he must submit a declaration indicating the amount of tax calculated on the basis of the physical indicator and the rate of return.

Penalty for the UTII declaration 2019

Prepare and submit UTII via the Internet in the online service Kontur.Buscheriya. The declaration is generated automatically based on your accounting and is checked before shipping. Get rid of the routine, submit reports and use the support of our service experts. The first month of work is free. For new LLCs, a gift - 3 free months of work and sending reports.

When to submit the UTII declaration for the first quarter of 2017

Deadlines for submitting the UTII declaration for 2017:

• for the first quarter - no later than April 20, 2017;
• for the II quarter - no later than July 20, 2017;
• for the III quarter - no later than October 20, 2017;
• for the IV quarter - no later than January 20, 2018.

If you do not submit the UTII declaration for the 1st quarter of 2017 on time, you will be fined under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. The penalty for each month of delay is 5% of the tax amount, which is indicated in the declaration for payment (surcharge), but was not paid on time. They cannot collect more than 30% of the tax amount. Less than 1000 rubles also no liability is provided. This is if there was a delay in the payment of tax. If the tax is transferred on time, then the fine is 1000 rubles.

The director or chief accountant for being late with the submission of the UTII declaration for the first quarter of 2017 can be fined from 300 to 500 rubles under article 15.5 of the Administrative Code of the Russian Federation.

Who and where submits the UTII declaration for the first quarter of 2017

In what form to submit the UTII declaration for the first quarter of 2017

What has changed in the UTII declaration in 2017

How to fill out the UTII declaration for the first quarter of 2017

Suppose that the declaration on UTII for the first quarter of 2017 is filled in by the Almaz company, which repairs jewelry in the town of Bui, Kostroma region. The company has only one activity and one workshop in the city.

Title page

The title page shows data for the company - full name, TIN and KPP. The adjustment number is 0 if the company submits a declaration for the first time for the reporting period. Tax period - 21, reporting year - 2017.

The code of the type of economic activity must be taken from the All-Russian Classifier of Types of Economic Activity (OKVED2).

Do not forget to put dashes to the end of the line, if there is still space in it after entering the data. The same applies to lines in which the company cannot add anything. For example, according to data on reorganization, if such has not been carried out.

Special attention is paid to the line with the code "At the place of registration". The data must be taken there in accordance with Appendix 3 to the Procedure approved.

The line "Submitted to the tax authority" contains the inspection code. View it using the FTS service.

Section 1

Section 1 shows the data that the accountant provides in sections 2 and 3. Line 010 contains the code of the municipality in the territory of which the Almaz company operates on UTII. And line 020 will show the tax payable, which is calculated in the following sections.

Section 2

There will be as many Sections 2, how many types of activities the company has on "imputation" and in how many municipalities it works. The Almaz company will have only one section 2.

At the top of the section, you must enter the address of the place of business, along with the index and OKTMO code.

Repair of jewelry in the town of Bui, Kostroma Region, belongs to household services, therefore, the line “Code of the type of business activity” contains the value “01”. Codes should be viewed in Appendix 3 to the Approved Procedure.

Below, in section 2, there will be a direct calculation of the tax.

Section 3

The Almaz company will have a taxpayer attribute of 1, because it has employees.

Line 010 will contain the value from line 110 of section 2. The Almaz company had one. If there are several sections 2, you need to add the digits of all lines 110 of them.

In line 020, it is necessary to show insurance premiums paid in the first quarter of 2017. The total amount of tax to be transferred to the budget is shown on line 040. For Almaz, this is the difference between lines 010 and 020 of section 3.

To automatically calculate and generate the UTII declaration in 2019 in PDF and Excel formats, you can use the free online service directly on our website. If you want to avoid annoying financial losses, we suggest trying the option of outsourcing accounting from 1C with a month.

Samples of filling in 2019

UTII declaration for individual entrepreneurs (sample filling).

UTII declaration for organizations (sample filling).

Deadline for submitting the declaration

The tax period for UTII is quarter.

UTII declaration is submitted at the end of each quarter no later than the 20th the first month of the next quarter.

Thus, in 2019 the declaration must be submitted:

• for the 1st quarter of 2019 - no later than April 22, 2019;
• for the 2nd quarter of 2019 - no later than July 22, 2019;
• for the 3rd quarter of 2019 - no later than October 21, 2019;
• for the 4th quarter of 2019 - no later than January 20, 2020.

If the 20th falls on a weekend or holiday, then the deadline for submitting the declaration is postponed to the next working day, as in the case of the UTII declaration for the 1st, 2nd and 3rd quarter of 2019.

Fines for late submission of the declaration

For late submission of the UTII declaration, the following fines are provided:

• if UTII tax was paid - 1,000 rubles.
• if UTII tax was not paid - 5% of the tax amount payable on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

Where to submit the UTII declaration

Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business.

When providing such services as:

• delivery or delivery retail trade;
• placement of advertisements on vehicles;
• provision of road transport services for the transportation of passengers and goods;

it is impossible to unambiguously determine the place of business, therefore, in such cases, individual entrepreneurs submit declarations to the Federal Tax Service Inspectorate at the place of residence, and organizations at the location (legal address).

Several points on UTII with one type of activity

in one municipality(with one OKTMO), then you need to submit one declaration, but at the same time summing up the physical indicators from each point in the 2nd section of the declaration.

If you have several points on UTII with the same activity in different municipalities(with different OKTMOs), then it is necessary to submit your declaration to the tax office of each entity, while you do not need to summarize physical indicators and fill out several sheets of the second section.

Several types of UTII activities

If you are engaged in several types of UTII activities in the territory under the jurisdiction of one IFTS, then you need to submit one declaration, but with several sheets of section 2 (filled out separately for each type of activity).

If you are engaged in several types of UTII activities in different municipalities, then you must submit your declaration with the required number of sheets of section 2 to the tax office of each formation.

Methods for filing UTII declaration

The UTII declaration can be submitted in three ways:

1. In paper form (in 2 copies). One copy will remain in the tax office, and the second (with the necessary note) will be given back. It will serve as confirmation that you have submitted the declaration.
2. By post by registered mail with a list of attachments. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of delivery of the declaration.
3. In electronic form via the Internet (under an agreement through an EDM operator or a service on the FTS website).

Note: for filing a declaration through a representative- An individual entrepreneur needs to issue a notarized power of attorney, and organizations must issue a power of attorney in a simple written form (with the signature of the head and a seal).

note, when filing a declaration in paper form, some IFTS may require:

• attach the declaration file in electronic form on a floppy disk or flash drive;
• print a special barcode on the declaration that will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice their failure to comply may lead to an unsuccessful attempt to submit the declaration.

Basic rules for filling out the declaration

• All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be put in them.
• If there is no data to fill in the field, a dash is inserted in each cell of the field.
• Physical indicators and values ​​of cost indicators are indicated in whole units according to the rounding rules (except for the K2 coefficient, the value of which is rounded to the third decimal place).
• Filling of text fields is carried out in capital block letters.
• When filling out the declaration, you must use black, purple or blue ink.
• When filling out the declaration on a computer, the characters should be printed in Courier New font, 16-18 points high.
• All pages, starting from the title page, must be numbered (for example, the 1st page - "001"; the second - "020", etc.).
• On the title page and pages of the first section, it is necessary to put a signature and the date of signing the declaration. At the same time, if there is a seal, then it must be put only on the title page, where M.P. is indicated. (place of printing).
• There is no need to staple and staple the declaration pages.
• Double-sided printing of the declaration and correction of errors in it is not allowed.
• Fines and penalties are not reflected in the declaration.
• It is more convenient to fill out the second section first, then the third, and last of all the first section of the declaration.

Instructions for filling out the UTII declaration

You can download the official instructions for filling out the UTII declaration at.

Title page

Field " INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, "5004002010—").

Field " Checkpoint". SP field KPP is not filled. Organizations indicate the checkpoint that was received at the IFTS at the place of registration as a taxpayer for UTII. The reason for registration (5-6 checkpoint signs) must have the code "35".

Field " Adjustment number". It is put: " 0— "(If for the tax period (quarter) the declaration is submitted for the first time)," 1— "(If this is the first fix)," 2— "(If the second), etc.

Field " Tax period (code)". The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).

Field " Reporting year". This field indicates the year for which the declaration is submitted.

Field " Submitted to the tax authority (code)". The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your IFTS using.

Field " at the place of registration (code)". The code of the place of submission of the declaration to the tax authority is indicated ( see Appendix 3).

Field " Taxpayer". Individual entrepreneurs need to fill in their last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

Field " Economic activity code according to the OKVED classifier". This field indicates the UTII activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in the extract from the Unified State Register of Legal Entities or the Unified State Register of Legal Entities.

note, when submitting the UTII declaration in 2019, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old to the new edition using our service for the correspondence of OKVED codes.

If you carry out several types of UTII activity or several OKVED codes belong to the activity, then you must specify the activity code with maximum income.

Field " Reorganization form, liquidation (code)"And the field" TIN / KPP of the reorganized organization". These fields are filled in only by organizations in the event of their reorganization or liquidation ( see Appendix 4).

Field " Contact phone number". Specified in any format (for example, "+74950001122").

Field " On pages". This field indicates the number of pages that make up the declaration (for example, "004").

Field " with attachment of supporting documents or their copies". Here is the number of sheets for the documents that are attached to the declaration (for example, the power of attorney of the representative). If there are no such documents, then put dashes.

Block " Power of attorney and completeness of information specified in this declaration". In the first field, you must specify: “ 1 "(If the accuracy of the declaration is confirmed by the individual entrepreneur or the head of the organization)," 2 »(If the representative of the taxpayer).

In the remaining fields of this block:

• If the declaration is submitted by an individual entrepreneur, then the field "surname, name, patronymic in full" is not filled in. The entrepreneur needs to put only the signature and the date of signing the declaration.
• If the organization submits the declaration, then it is necessary to indicate line by line the full name of the head in the field “surname, name, patronymic in full”. After that, the head must sign, seal the organization and the date of signing the declaration.
• If the declaration is submitted by a representative (natural person), then it is necessary to indicate the full name of the representative line by line in the field “surname, name, patronymic in full”. After that, the representative must sign, the date of signing the declaration and indicate the name of the document confirming his authority.
• If the declaration is submitted by a representative (legal entity), then the full name of the authorized individual of this organization is written in the field "Surname, name, patronymic". After that, this individual must sign, the date of signing the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the field "name of the organization" and put a stamp.

Section 2. Calculation of the amount of the unified tax on imputed income for certain types of activities

If you are engaged in several types of UTII activities in the territory of one municipality (with one OKTMO), then you need to submit one declaration, but with multiple sheets of section 2(filled in separately for each type of activity).

You will also have to fill in several sheets of section 2, in cases where activities are carried out in different municipalities (with different OKTMOs), but they are territorially belong to the same IFTS.

TIN field and field "checkpoint"(how to fill out, see the "Cover page" section).

String "010"... You must specify the business code ( see Appendix 1).

String "020"... It is necessary to fill in the full address of the place of business (if line "010" indicates the type of activity with the code 05 , 06 , 10 or 16, then organizations in the line "020" need to write the legal address, and the individual entrepreneur - the address of the place of residence).

String "030"... You can find out the OKTMO code using.

String "040"... The baseline profitability of your activity is indicated here ( see Appendix 1).

String "050"... In 2019, the deflator coefficient K1 = 1.915.

String "060"... Correction factor K2 set by the authorities of municipalities in order to reduce the amount of UTII tax. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which a legal act with the necessary information will appear at the bottom of the page in the "Features of regional legislation" section).

Strings "070", "080" and "090":

In column 2 it is necessary to indicate the values ​​of physical indicators for the corresponding type of activity in each month of the quarter (which is a physical indicator see Appendix 1). When filling out the declaration, the values ​​of physical indicators are rounded to whole units according to the rounding rules.

If during the quarter the physical indicator changed (for example, another employee was hired), then this change is reflected in the declaration, starting from the same month in which it occurred.

If you carry out one type and the same type of activity, but in different places of the same city (with one OKTMO), then you do not need to fill out another sheet of section 2, it is enough just to add up the values ​​of physical indicators from each such place.

In column 3 the number of days of activity is indicated. This column is filled out only in cases where the declaration is submitted for the quarter in which you either just registered as a UTII payer (not from the beginning of the month), or finished your activities without waiting for the end of the quarter.

Example... You submit your 4th quarter return. Let's say that on October 25 you registered, and on November 5 you wrote an application for deregistration. In this case, there are 3 lines in the column 070 you need to write “ 7- ", And in the line 080 indicate " 5- ”(Because in October you were active for 7 days, and in November 5 days). In line 090 will need to put dashes.

Note: if during the quarter you did not register (were not removed from the register), then dashes must be put in all cells of column 3.

Moreover, if you have values ​​in column 3, then the obtained values ​​for column 4 must additionally be multiplied by the corresponding value of each filled line in column 3 and the result obtained is divided by the number of calendar days in the month for which the tax base is calculated.

String "100"... The total tax base for 3 months of the quarter is indicated here (the sum of lines 070-090 of column 4).

String "110"... Here is the amount of tax for the quarter, which is calculated using the formula:

String 100 x 15/100

Section 3. Calculation of the amount of the unified tax on imputed income for the tax period

String "005"... It is put " 1 "- if an individual entrepreneur or an organization makes payments to employees employed in those areas of activity for which UTII is paid or" 0 »- if the individual entrepreneur does not make payments to individuals.

String "010"... You must record the total tax amount for the quarter. This value is considered as the sum of the values ​​of lines 110 of all completed sheets of the 2nd section of the declaration.

String "020"... Organizations and individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for employees employed in those areas of activity for which UTII is paid. Also, payments and expenses provided for in paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation.

String "030"... Individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for themselves in a fixed amount.

String "040"... The total amount of UTII tax payable to the budget is indicated here.

Depending on the value of line 005, it is calculated using one of the following formulas:

If line 005 = 1 , then:

Line 040 = Line 010 - Line 020, while the obtained value should be ≥ 50% of line 010.