UTII mode. Activities in 2012 and prospects for the future.

The tax regime of the UTII, the types of activity of which fully cover the small business area, allows economic entities to simplify tax reporting as much as possible and not to confirm the expenses incurred. Prospects for its repeal, which have been discussed for several years, are negatively perceived by taxpayers and cause a huge number of questions.

In early January, in connection with the numerous appeals of entrepreneurs, the Federal Tax Service reported that in 2012 the UTII regime will be applied in the same manner (letter No. ED-4-3 / 355 of 17.01.2012). Tax specialists explain that, according to Art. 346.26 of the Tax Code, the introduction of UTII on the territory of Russia is carried out by the authorized bodies of the city districts and municipal districts by issuing the relevant legal acts. In 2012, at the federal level, the UTII can not be abolished, the activities for this regime remain the same. Taxpayers need to pay attention to the fact that the procedure for applying UTII could be changed in individual regions, for detailed information it is necessary to contact the local tax inspection.

The future of UTII, types of activities and procedures for use.

Will the UTII for certain types of activities act after the end of this year? In his letter, the Federal Tax Service does not give an answer to this question. The Ministry of Finance clearly expresses its position, considering that the UTII has already played its role in ensuring guaranteed revenues of the state budget, as well as legalization of entrepreneurial profits, and its further application is futile.

The bill on the abolition of this regime provided for a number of amendments to the Tax Code, according to which, starting in 2013, the list of types of UTII activities should have been significantly reduced. The exception was, in particular, household services, retail trade, rental of real estate, catering services, which minimized the scope of this tax system, and from 2014 it was supposed to be completely canceled.

Representatives of small businesses expressed disagreement with these legislative innovations. Entrepreneurial associations sent numerous letters with protest to various state bodies and received an excellent result. The adoption of the bill is delayed for 6 years and new attempts to cancel the UTII will be undertaken in 2018. In addition, a proposal was made to abandon the mandatory application of this regime and give the entrepreneur complete freedom to choose a taxation system. In the near future, small business owners may not be afraid of significant changes, continuing to use the UTII, the types of activity and conditions of application remain the same.

What does the legislator suggest in replacing UTII?

Despite the fact that entrepreneurs managed to extend the UTII for a fairly long period, many are interested in the question of possible alternatives to this regime. To date, the plans of legislators to replace it with a patent system. The federal bill describes only its general features, leaving the regulation of details at the discretion of the regions.

The new patent system is a voluntary tax regime intended only for entrepreneurs who have a certain amount of annual income and the number of employees. The term of the patent can be from 1 to 12 months. In the event of the loss of the right to apply this regime, the IP must switch to the general taxation system (DOS) from the day after the end of the patent. In case of voluntary refusal, the IP passes to the OCH from the day after the termination of the commercial activity specified in the patent. The main advantage of this mode is that there is no need to apply CMC in retail trade. Cashier's checks must be replaced by other documents confirming payment. A negative change will be the inability to reduce the cost of a patent for the amount of contributions to extra-budgetary funds.