Application for deregistration of UTII 4. Application for deregistration of UTII IP: instructions for filling out. Late submission of application

UTII-4 for individual entrepreneurs is a special application form that an individual entrepreneur must submit in order to be deregistered as a single tax payer on imputed income. The article will help you understand what it is and how to fill it out correctly. You can also download the UTII-4 form for free.

When to contact

There are three reasons why an individual entrepreneur may stop using UTII.

1. The entrepreneur stopped doing business. He will have to be deregistered, close his business, and fully pay taxes, contributions, and other obligatory payments.
2. During the quarter, some changes occurred that deprived the individual entrepreneur of the right to “imputation.” What changes could these be? Amendments to legislation, exceeding established indicators, for example, the number of employees, the area of ​​a retail facility, expansion of the vehicle fleet.
3. The regime will turn out to be unprofitable or inconvenient for the entrepreneur, and he will want to try another one - simplified tax system or OSNO.

Whatever the reason, it is necessary to inform the tax authorities that the entrepreneur no longer wants to use the single tax on imputed income. This should be done within five days. Moreover, the period is calculated only in working days and begins from the next day after the actual termination of activities on UTII.

The date of deregistration is indicated by the entrepreneur himself. The exception is situations when an individual entrepreneur is deprived of the right to preferential tax treatment due to non-compliance established restrictions. In this case, the date of deregistration will be the first day of the quarter in which the requirements were violated.

Tax officials cannot fine or otherwise punish an entrepreneur for missing the deadline for submitting a notice of termination of activities on UTII. But under such circumstances they have the right to withdraw individual entrepreneur registered no earlier last day month in which the application was submitted. According to paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, the date of deregistration in this situation will be the last day of the month.

Sample of filling out UTII-4 for individual entrepreneurs

The form itself was introduced by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/. Traditionally, it indicates the taxpayer’s INN and OGRNIP, the Federal Tax Service code, the date of application and deregistration, and his contact phone number.

On the first page, it is important to correctly write the reasons for refusing preferential treatment. You can choose which one to place from the list provided - there are hints directly on the page.

Please also note that if the application is submitted personally by an individual entrepreneur, then in the section “I confirm the accuracy and completeness of the information” it is not necessary to indicate your data again. All you need to do is sign. The provided fields are provided so that the applicant, who is a representative of the individual entrepreneur, can indicate his data in them.

The application to the form or the second page of the application may not be completely filled out. If the individual entrepreneur carried out only one type of UTII entrepreneurial activity, then only it needs to be indicated. If a businessman worked in several areas, then he enters either all of them or those for which he will no longer apply preferential treatment.

Like the first page, the application must be signed.

Let us remind you that there are no additional documents Tax officials have no right to demand. In addition, you do not have to pay for receiving any applications, reports and documents to the Federal Tax Service.

After the sample for filling out the UTII-4 2019 form is accepted, the tax authorities have 5 working days to send a notification that the individual entrepreneur is no longer a single tax payer. This document may be needed in the future, so it is advisable not to lose it.

Application form UTII-4 filled out 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 how to fill it out for individual entrepreneurs below.

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

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

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

Sample of filling out the UTII-4 form

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

The title of the application indicates the date of termination of the activities 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 a date for the transition.

The individual entrepreneur will be deregistered on this date.

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

If the application is submitted through a representative, then there must be a power of attorney to represent interests at the tax office; 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 “Reliability..” subsection you need to indicate who is submitting the application to tax authority– the individual entrepreneur himself or his representative. If the applicant is a representative, then his full name and TIN are written below.

You also need to provide a contact telephone number, the date the application was completed and the signature of the applicant.

If the UTII-4 form is submitted by a proxy, then in the “Name of the document confirming the authority of the representative” field, you must indicate the name of the power of attorney.

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

You can read more about the procedure for deregistration in.

Part preferential treatment taxation, according to existing legislation, includes a system on which a business entity pays. For a variety of reasons, persons registered as individual entrepreneurs may decide to stop using this regime. To do this, you need to submit an application to the Federal Tax Service to deregister the individual entrepreneur’s UTII.

The current rules of law determine that an entrepreneur must be deregistered as a UTII payer within five days from the date of termination of activity or transition to another taxation system.

To do this, the individual entrepreneur must send to tax statement, for which the UTII-4 form is provided. LLC uses for these purposes.

An entrepreneur may stop using imputation for the following reasons:

• Termination of the area of ​​activity in which the UTII system was installed.
• Closing an individual entrepreneur of this person generally.
• Violation of the criteria for using the UTII system.
• Changing the tax system used to another.

Attention! If an entrepreneur decides to change the applied regime, he must take into account that the use new system Taxation in some cases is possible only from the beginning of the year.

Therefore, a situation may arise that the individual entrepreneur left the imputation, but, for example, could not switch to it. In this case, it will automatically have .

Having received this application, the tax office must consider it within five days, and at the end of this period, issue a notice to the entrepreneur about the closure of the UTII.

Where to apply

An application for withdrawal from UTII must be submitted to the Federal Tax Service where the individual entrepreneur was previously registered as a UTII payer, that is, at the place of previously carried out activities.

In this case, the UTII-4 form must be filled out in each tax office, if activities carried out in several municipalities are terminated.

When an entrepreneur closes several types of activities, but within the boundaries of one city, locality, etc., he can combine withdrawals for each of them in one application.

Form UTII 4 is an application used by an individual entrepreneur who is on UTII in the following cases:

• that he be excluded from the list of persons using imputation;
• if there is a need to notify the Federal Tax Service about changes that have occurred in the composition of the types of activities to which the imputation applies, or the place of its implementation.

With UTII, Form 4 for the purpose of exclusion from the register is submitted not only in the case when the individual entrepreneur refuses to apply the imputation voluntarily, but also when the transition to another taxation system is forced due to violations.

Where and when should the UTII-4 form be submitted?

To submit the specified information, the individual entrepreneur submits to the tax authority UTII statement 4. Form UTII-4 was approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941@.

You need to find an application form UTII-4, download, fill out and submit to the Federal Tax Service at the place of registration as a UTII payer within the following deadlines:

• if the activity is terminated on its own initiative, then within 5 days from the moment when this activity ceased to be carried out;

• if forced - then within 5 days from the last day of the month tax period where the violations occurred.

The UTII application 4 must indicate the date of termination of activity, since it will be taken as the date of deregistration in accordance with clause 3 of Art. 346.28 Tax Code of the Russian Federation.

The Federal Tax Service of Russia, approving the form of the UTII-4 form, also approved the format for its presentation in in electronic format, although the UTII-4 form is not yet submitted electronically. Therefore, it must be submitted to the tax authority at on paper personally or through a representative.

UTII-4 - sample filling

Here is a sample of how to fill out this form.

Thus, an individual entrepreneur needs to download an application form 4-UTII from an available resource, fill it out correctly and submit it to deadlines to the tax authorities.

Procedure for filling out UTII-4

On title page UTII-4 must be indicated:

• TIN, OGRNIP, last name, first name, patronymic of the taxpayer - individual entrepreneur;
• code for the reason for deregistration as a UTII payer or a code reflecting changes to the information (if changes are made, you will need to fill out an appendix to the form);
• date of termination of activity on UTII, if we are talking about deregistration;
• number of available applications and copies of documents (if necessary).

The application is signed and submitted to the tax authorities either by the individual entrepreneur himself or by his authorized representative.

What information does the appendix to the UTII-4 form contain?

UTII-4 also provides the opportunity to report changes that have occurred for individual entrepreneurs using this mode. To do this, there is an appendix to the UTII-4 form in which an individual entrepreneur can notify the tax authority about:

• termination of one or more types of activities from those carried out by him on UTII;
• changing the address at which the type of activity is carried out.

On one sheet of the application there is space to reflect only 3 changes. If you need to notify about a larger quantity, you must fill out the required number of sheets. In this case, all sheets of the form will have continuous numbering.

On the title page, the fact of filing such changes is encrypted with a specific code - “4”. The need to fill out the application arises only if this code is available.

Where can I download the UTII-4 form for free?

You can download UTII form 4 for free on our website (see link below).

Read about what other responsibilities a citizen has after deregistration as a UTII payer.

Entrepreneurs who pay UTII at some point are faced with the question of the need or desire to terminate their activities - perhaps only the activities that were taxed single tax om, and maybe even stop working as an entrepreneur. What needs to be done?

In case of termination of the type of activity for which the entrepreneur paid UTII or if the right to apply this taxation system is lost, it is necessary to submit an Application for deregistration of the individual entrepreneur as a UTII taxpayer.

By order of the Federal Tax Service of Russia dated December 11, 2012 N ММВ-7-6/941@ was established new form UTII 4, which is valid from 03/17/2013.

Situations in which an entrepreneur stops application of UTII, can be voluntary:

• Termination of entrepreneurial activity, that is, termination of registration as an individual entrepreneur;
• Transition to a different taxation regime;
• And also in other cases, for example, a change or termination of a specific type of activity.

Or an entrepreneur submits an application in case of violation of the requirements established by subparagraphs 1, 2, paragraph 2.3. Article 346.26 of the Tax Code of the Russian Federation.

An Application is submitted in Form UTII 4 to the tax authority at the place of registration as a taxpayer.

When is the UTII 4 application submitted?

If the activity is terminated or the entrepreneur switches to another taxation regime, then an application must be submitted within five days. In this case, the date of termination of activities under UTII is indicated in the application. If the criteria established for UTII payers are violated, then deregistration occurs on the last day of the month in which the violation occurred.

The tax is paid before filing the application. If the application is submitted on time, UTII payment is made for the period when the entrepreneur actually worked. For example, if an entrepreneur submitted an application on December 25, the UTII payment will be for the period from October 1 to December 24.

Late submission of application

In case of late submission of an application, the taxpayer may be fined under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles.

In addition, if the application is submitted in violation of the deadline, then the single tax will have to be paid not for the period of actual activity, but before the end of the month in which this application was submitted.

It must be taken into account that until the application is submitted, UTII will need to be paid even if the activity is not carried out or physical indicators are lost.

Filling out an application

Filling out is not particularly difficult; UTII form 4 has not changed in 2016-2017; you can download it at the end of the article.

It is necessary to indicate the entrepreneur's details; it may be a little difficult to indicate the deregistration code.

The application provides only 4 deregistration codes, and entering the code is required.

Moreover, if you indicate the wrong code, the tax authority may not deregister; you will need to submit an adjustment application, and then the date of deregistration will not be the one indicated in the application, but based on the date of filing the adjustment application.

• 1 - termination of business activity;
• 2 - transition from paying UTII to another taxation regime;
• 3 - violation of subclause 1, clause 2.2 of Article 346.26 of the Tax Code of the Russian Federation - exceeding the average number of employees;
• 4 - another reason.

Code 4 is entered in cases of suspension, termination, or change of a specific type of activity. Also, code 4 is entered if the limit of physical indicators is exceeded (for example, more than 20 cars, area trading floor more than 150 m2).

If in one municipal formation An individual entrepreneur conducts several types of activities, then in the event of termination of one of the types of activities, an application with code 4 is submitted. At the same time, for other types of individual entrepreneurs, the individual entrepreneur remains registered as a payer of UTII (Letter of the Federal Tax Service of Russia dated December 18, 2014 N GD-4-3/ 26206).

Also in this case, it is necessary to submit an Appendix to the Application, indicating the code of the type of discontinued activity and, if necessary, the address. In the Appendix, it is possible to indicate only three types of activities, so if it is necessary to indicate a larger number, an additional sheet of the Appendix is ​​drawn up, and the Application indicates the number of sheets in the “2—” format.