What documents do you need to keep IP at UTII?
What documents do you need to keep IP at UTII?
The advantage of the UTII is that the listdocuments, which the entrepreneur should conduct, as well as tax reporting are minimal. This is due to the fact that the taxable base is not related to the revenue received.
Instructions
1
IP, which are on UTII, are not required to conductAccounting. In this case, the Tax Code provides for the accounting of IP, but in which form it is not specified. In particular, there is no special accounting book for income and expenses for payers of UTII. For tax authorities, it also does not represent a particular interest, because neither the amount of income nor the amount of expenses for the amount of taxes payable is not affected. In spite of the fact that IP is not obliged to keep records, they can do this for personal purposes in order to monitor the dynamics of revenue receipt.
2
The IPA under the UTII are obliged to keep records of physicalindicators on which the tax base is calculated. They vary depending on the type of activity. For example, for household services, the number of employees is the physical indicator. Such entrepreneurs need to keep records of the number of employees and time sheets. For retail trade, the taxable base depends on the sales area. Therefore, the IP must have a lease, which contains information on the area of the premises or documents that confirm the ownership of it.
3
According to the innovation of 2012, the IP is obligedto observe cash discipline. This means that they must write out incoming and outgoing orders for all cash transactions, as well as keep records of commodity checks. But since all the proceeds of the IP refer to his personal means, entrepreneurs are granted some relief compared to LLC. So, they can set a zero limit for the cash balance and do not hand over the cash receipts exceeding it to the cashier, the IP can not keep all the cash in the cash register and do not accrue incoming money. If there is a cash register, the IP must maintain a cashier-operator's book.
4
IP on UTII can reduce the amount of imputedTax on paid insurance premiums for themselves or for employees. Therefore, he must keep receipts for the payment of these salary taxes or be able to provide an extract from his bank account.
5
If the IP is an employer, then it musthave a full range of documentation related to the hiring of employees. The list of personnel documents includes the rules of the labor schedule; job descriptions; the staffing table; orders for employment; the account of labor books; regulations on remuneration of labor and personal data; holiday schedule, etc.
