Application for termination of envd form. Writing an application for deregistration of an organization

Statement on the termination of UTII 2016 year has not changed compared to the previous period. It is necessary in order to change the status of a taxpayer in the IFTS and stop paying a single tax on imputed income.

Application for termination of UTII activities - what is it?

Each organization and each individual entrepreneur must be registered with the Federal Tax Service at the address of location (place of residence) or activities in the case of a special tax regime - UTII.

If an enterprise or individual entrepreneur decides to complete UTII activities, then first of all it should be reported to the IFTS. Otherwise, they will be obliged to continue to make tax deductions.

Application for the termination of UTII must be submitted to the IFTS within 5 working days after the end date of activities under the special tax regime.

What types of applications are there and where can I download the form for 2016?

The application for termination of activities was approved by order of the Federal Tax Service of the Russian Federation of December 11, 2012 No. ММВ-7-6 / [email protected] It is of 2 types:

UTII-3 form - for legal entities;
UTII-4 form - for individuals (IP).

Application forms for the termination of UTII-2016 can be downloaded on our website:

The application must indicate the TIN and KPP of the enterprise (for individual entrepreneurs - only the TIN), as well as the IFTS code. Next, it is selected for what reason the organization or individual entrepreneur terminates activities under UTII, the date of its termination is affixed. In conclusion, the taxpayer certifies the correctness of all data in the application with his signature.

Grounds for applying for the termination of UTII in 2016

An organization or individual entrepreneur applies for termination of activities for the following reasons:

If the activity of the taxpayer is completed (for example, closing a company).
If the taxpayer wants to switch to another tax regime.
If the taxpayer has lost the right to apply the tax regime (for example, there have been changes in the K1 indicator, an increase in the average headcount, the status of the company has changed, or the company has been assigned the status of the largest taxpayer, etc.).
If the conduct of one type of activity under a special tax regime has ceased.

After the termination of activities under UTII, the organization or individual entrepreneur ceases to accrue tax and pay it to the treasury.

Thus, an organization or an entrepreneur must submit an application to the IFTS within 5 days, and the tax office, in turn, must consider the application, and then notify the taxpayer of deregistration.

When a citizen registers with the Federal Tax Service as an entrepreneur, he has the right not to use, but immediately switch to one of the preferential ones, which give a lower tax burden. One such popular mode is imputation. To use it, it is necessary to issue and send to the tax service an application for registration of UTII.

For a long time, this regime can be used by an entrepreneur at his will, and not due to restrictions imposed by law. But at the same time, you need to understand that you can apply only if the selected activity falls under the conditions of this regime.

Currently, the application of a single tax on imputed income (UTII) is regulated by the Tax Code and legislative acts of local governments. If a decision is made to use UTII, the latest documents must be studied in great detail.

Terms of transition to UTII

You can start applying the imputation either by submitting an application along with a package of documents, or by switching to it from another tax regime.

However, in order to avoid double taxation, it should be taken into account that the transition from some regimes is allowed only at the end of the calendar year.

After the entrepreneur has decided to apply UTII, he needs to submit an application for the transition to UTII to the Federal Tax Service at the place of business. At the same time, this must be done within five days from the date of commencement of such activities. The law for these purposes establishes a special document of the UTII-2 form.

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Important! Usually, the application is submitted to the tax office at the place of future business. However, for some types, this must be done at the place of registration of the individual entrepreneur. These include, for example, the transport of goods and passengers.

The UTII-2 application must be submitted to an individual entrepreneur in order to be registered by the tax authorities as a single tax payer on imputed income. In addition to the application, no more documents are required for registration from the taxpayer (letter of the Federal Tax Service of December 28, 2015 No. GD-18-14 / 1644, paragraph 1 of the letter of the Federal Tax Service of September 21, 2009 No. MN-22-6 / [email protected]).

You can find out more about the registration process in this article. .

The UTII-2 form was approved by order of the Federal Tax Service of December 11, 2012 No. ММВ-7-6 / [email protected] and is used for registration of individual entrepreneurs.

The UTII-2 form itself with a sample filling will be presented in the article below.

When Form 2-UTII is submitted

Starting from 01/01/2013 and to the present, an application for UTII-2 is submitted to the tax authorities within 5 days from the moment when the implementation of activities subject to imputation began. The tax authorities will register the entrepreneur as an imputed tax payer on the day that will be indicated in the UTII-2 form as the day the application of activities on the imputation began.

Note that since 2013, the transition to the UTII regime is carried out at the request of the entrepreneur. Considering that in the application he can put any date from those 5 days that are allotted for him to submit the 2-UTII form, the moment of the start of maintenance and the moment of transition may not coincide.

How to fill out UTII-2: the procedure and features of filling

The UTII-2 application (the form used in 2019) has a strictly regulated form and procedure for filling out.

The UTII-2 form indicates the TIN and OGRNIP of the taxpayer, his last name, first name, patronymic (if any). In addition, you must specify the start date for the application of the imputation. Reference should also be made to the annexes to this application.

The application is signed by the taxpayer or his authorized representative. The date of signature is indicated.

If the UTII-2 application is drawn up and submitted by an authorized representative of the entrepreneur (clauses 1, 3 of article 26 of the Tax Code of the Russian Federation), along with the application, he needs to have a copy of the document confirming his authority. This is the requirement of order No. MMV-7-6 / [email protected](See the notes to the application form for registration of an individual entrepreneur as a UTII taxpayer (UTII-2), as well as clause 10, section II of Appendix 10).

When submitting UTII-2 on the form, the tax inspector must put a mark on what date the application was accepted and under what number it was registered. Then the tax authorities reflect information on the registration of an individual entrepreneur as an imputed tax payer.

An example of filling out UTII-2

Here is a sample application form UTII-2.

What is reflected in the annex to the UTII-2 form

The annex to the UTII-2 form is its integral part and contains information about the types of activities that the entrepreneur is going to do and the places where they are carried out.

The application should also reflect the address of the business activity, indicating the activity code for each address. The code of the type of entrepreneurial activity is indicated in accordance with the appendix to the procedure for filling out a tax return for UTII for certain types of activity.

If the number of types of activities on the imputation exceeds 3, the entrepreneur must fill out as many sheets of annexes to the UTII-2 application as necessary to fully reflect all types of his activities.

Where can I download the UTII-2 form for free

To fill out and subsequently submit UTII-2, you can download the form on websites for accountants and tax specialists, for example, on ours. In addition, you can download the UTII-2 2019 application on the website of any available legal reference system.

In what format is it better to download the UTII-2 form

Form 2-UTII - 2019 can be downloaded in the most convenient format for an entrepreneur. So, you can download the UTII-2 form in text format or in spreadsheet format. The application can be completed either automatically or manually. The most important thing is that all information is reliable, and the application form is up-to-date.

Results

The application form for registering an individual entrepreneur as a UTII payer was approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / [email protected] and did not change during 2013-2018. In 2019, registration for UTII-accounting for IP is carried out on the same form.

Application form UTII-4 filled in by individual entrepreneurs if it is necessary to deregister as a UTII taxpayer. You can download the UTII-4 application form and a sample of its filling for individual entrepreneurs below.

Only individual entrepreneurs fill out the UTII-4 form, a separate one has been developed for the organization.

This application is filled in by individual entrepreneurs in the event of termination of their activities, in respect of which the regime based on the payment of a single tax on imputed income was applied. Read more about UTII. Also, this application must be filled out when the individual entrepreneur switches from the UTII regime to another tax regime due to non-compliance with the conditions for applying the “imputation” or voluntarily.

You may also find forms and samples of an application for registration as a UTII payer - and.

A sample of filling out the UTII-4 form

The form is very simple, it consists of one sheet, on which you need to indicate the TIN of the individual entrepreneur at the top, then the code of the tax authority, where the individual entrepreneur is registered as an imputed income tax payer.

The heading of the application indicates the date of termination of the activity of the individual entrepreneur, in respect of which this special regime was applied. If the reason for deregistration is a transition to another tax regime, then you need to set the transition date.

IP will be deregistered on this date.

In three lines below, the full name of the entrepreneur is written, then his OGRNIP.

If the application is submitted through a representative, then a power of attorney to represent interests in the tax office must be available, the application form indicates the number of sheets of this power of attorney, a copy of which must be attached to the UTII-4 form.

In the subsection "Reliability .." it is necessary to indicate who submits an application to the tax authority - the individual entrepreneur himself or his representative. If the applicant is a representative, then his full name, TIN is written below.

You also need to indicate the phone number for communication, put the date of filling out the application and the signature of the applicant.

If the UTII-4 form is submitted by an authorized representative, then in the field "Name of the document confirming the authority of the representative" you must specify the name of the power of attorney.

The remaining fields of the UTII-4 form are filled in by a tax officer.

You can read more about the procedure for deregistration in.

Legislation for entrepreneurs provides for several types of preferential tax regimes, which include UTII. All of them are used on a voluntary basis. Therefore, in order to reduce the tax burden, individual entrepreneurs can periodically change taxation systems. In addition, in connection with the future abolition of UTII (2018), many entrepreneurs are gradually leaving it.

IP may stop using imputation for the following reasons:

The type of activity located on UTII is no longer carried out.
Closes business.
The criteria for applying this mode have been violated.
The tax regime is being changed.

The Tax Code of the Russian Federation establishes that the entrepreneur must send an application for withdrawal from the IFTS within five days if he stops using this regime. For this document, a special form of UTII 4 was established by order of the Federal Tax Service. To fill it out, you can use Internet services, programs for filling out reports. An individual entrepreneur can also purchase the UTII-4 form at a printing house or print it from a computer and fill it out by hand.

The IP sends an application for deregistration of UTII to the tax office at the place where the activity is carried out, personally, through a trustee. It is possible to send the UTII-4 form via mail or electronic communication channels.

The termination of the use of imputation begins from the date indicated in the document, from the last day of the month in which there was a violation of the requirements for the application of UTII, the moment of transition to the new regime.

An individual entrepreneur must remember that in some cases, a change in UTII to another preferential regime (for example,) can be made at the end of the year. If this is done during it, then, most likely, the entrepreneur will be forced to apply the general taxation system. Therefore, it would be more expedient to postpone the decision on the transition until the end of the year.

The IFTS, after receiving an application in the form of UTII-4, within five days must withdraw the individual entrepreneur as a taxpayer on imputation, and send him a written notice of this.

If the entrepreneur worked in this mode in several municipalities, then applications must be submitted to each IFTS at the place of business. Also, if the individual entrepreneur has completely decided not to use UTII, and he used it for two or more types of activities, all of them must be indicated in the application.

Sample filling UTII-4

At the top of the document, the entrepreneur's TIN of 12 characters is indicated. A little lower, on the right side of the sheet under the form number, enter the 4-digit code of the tax service to which the application is sent.

Then you need to indicate the reason why the entrepreneur is deregistered for UTII:

Code "1" is set if it completely stops any entrepreneurial activity.
Code "2" - if he is going to switch to another taxation system.
Code "3" is used if in the process of carrying out activities the conditions for the use of the imputed system were violated - the number of employees exceeded 100 people.
Code "4" - in other cases, for example, if the entrepreneur continues to work, but closes the type of activity for which UTII was applied.

After that, it is necessary to indicate the full name without abbreviations. All empty cells in this field are crossed out.

On the next line, the OGRNIP code is entered. After it, the date from which the entrepreneur wants to be deregistered is put down.

Under it, you need to indicate the number of sheets of applications, with a breakdown of the types of activities. In addition, if an application is submitted to the tax office by a trusted representative, then it is necessary to enter on how many sheets the documents confirming his rights are attached.

In the next block, which is divided into two parts, the entrepreneur enters data only on the left. It indicates who submits the completed form - the entrepreneur himself (code "1") or his representative (code "2"). In the second case, you need to enter his full name. and TIN. Then the contact phone number is recorded, the signature and the date of filling are put. If the document is submitted by a representative, then it is necessary to indicate the name of the document confirming his rights. In all empty cells, it is necessary to put down the sign "-".

On the application sheet, you can enter three activity codes for which deregistration occurs. If there are more such types, then additional pages can be used.

In each it is necessary to enter the full address at which it was conducted. All empty cells in all blocks are crossed out. At the end of the page, you need to put a signature that confirms the correctness of the data in the document.