How to determine the trading area for UTII
How to determine the trading area for UTII
The single tax on imputed income is calculated,based on the area of the object of entrepreneurship, which is used to extract income. However, there are often disagreements between the tax authorities and entrepreneurs about what should be considered a trading area for the payment of UTII and how to calculate it correctly.
You will need
- - lease contract,
- - other title documents for the premises,
- - normative acts.
Instructions
1
If there are several rooms in the trade object,With an area of each not more than 120 square meters. m, the calculation of UTII accounts for the area of each such room separately, if they are used as shopping malls. If the premises are used as ancillary facilities, then for their use the tax is not paid.
2
The basis for determining the area of the trading floorIs the indicator specified in the inventory document. This item refers to taxpayers who have an object of taxation of UTII property.
3
If there is a discrepancy between technicalpassport and the area of the trading hall due to re-planning, it is necessary to conduct a planned technical inventory. A document about this in the future will be the basis for payment of the imputed tax.
4
The tax authority must submit an appropriate application for changing the sales area and attach a copy of the results of the technical inventory.
5
If the retail space is in rent, thenA document confirming the area of the trading floor may be a written annex to the lease. It should detail in detail what area is used for trade proper, and which for storage needs. In this case, when checking with the tax inspectorate, this document is presented.
