Application for deregistration of UTII LLC: instructions for filling out. Application for deregistration of UTII LLC: instructions for filling out Appendix to UTII form 3
Many enterprises and organizations, as well as individual entrepreneurs, opt for a special taxation regime that allows them to pay a single tax on imputed income (UTII) instead of a series of deductions. This is convenient for both the entrepreneur and the tax service. But situations are different. For example, an enterprise can expand and become large. Or change the type of activity to one that will not provide for the possibility of using UTII. In this case, the business entity submits an application to the tax authority in the UTII-3 form to deregister it as a payer of this single tax. There are different application forms for legal entities and individual entrepreneurs. Let's consider an option for organizations. This is Appendix No. 3 to the order of the Federal Tax Service of the Russian Federation dated December 11, 2012 No. MVV-7-6/941@. The UTII-3 application should be filled out in accordance with the data entry rules. They are set out in Appendix No. 11 to the already mentioned order of the Federal Tax Service of the Russian Federation No. MVV-7-6/941@.
Well, and most importantly, if you do not submit UTII-3 and do not deregister, you will continue to be considered an imputation payer with all that it entails - the need to pay tax and file a declaration. Disputes regarding this matter are usually resolved in favor of the Federal Tax Service, so if you have stopped using UTII, report this to the inspectorate.
Form UTII-3 cannot have any blots when submitted to the tax authority. In this case, it will be rejected. The UTII-3 application is filled out with a regular fountain pen or on a computer. You cannot leave empty cells; they must be filled with dashes. The date is entered in the format 12/12/2015. For the electronic form, the font Courier New is used at 16-18 pixels. The authority of the person submitting the application must be confirmed by relevant copies of documents.
Sample of filling out UTII-3
To avoid mistakes when filling out the UTII-3 application, it is best to use a demo example. The entire document is divided into two parts - this is the form itself and the application to it.
Form UTII-3 - filling procedure:
- The applicant’s TIN and registration reason code (KPP) at the place of payment of the single tax;
- tax authority (its code) where the application is submitted;
- the reason why the organization wants to stop using UTII;
- number 1 or 2 indicating a Russian or foreign organization;
- full name of the organization according to registration documents;
- OGRN - main state registration number for legal entities;
- end date of application of UTII;
- the number of pages of the application attached to the application, as well as copies of the documents necessary to confirm the applicant’s authority;
- information about the applicant’s representative, who has the right to confirm the accuracy of the information specified in the form, including his last name, first name, patronymic, contact phone number, signature and date;
- document (name) that confirms the authority of the applicant organization.
Information about receipt of the application and the detachable part with a note about the deregistration of the organization as a UTII payer is filled out by a tax authority employee.
Application:
- TIN and checkpoint;
- code of the type of business activity according to the form;
- location of the organization indicating the exact address details;
- signature of the applicant’s authorized representative confirming the accuracy of the information.
For several types of activities, data is entered sequentially throughout the entire list.
Download the UTII-3 application form.
One of the most popular taxation systems for small businesses is imputation, however, sooner or later it becomes necessary to switch to another taxation system or close down altogether.
What is needed to abandon the single tax?
- - termination of economic activity;
- - transition to another taxation system, for example;
- - loss of the right to apply imputation.
The general rule for all three cases is that within 5 days from the occurrence of the event (as a result of which the system will not be applied), the payer is obliged to submit an application to the tax authority in the UTII-3 form.
At the beginning of the year, the Federal Tax Service made some adjustments to the filling out procedure, plus a new application was added to the form itself.
Now let's talk about how to correctly fill out the UTII application - 3 and give a real example of filling it out.
Form UTII-3 was approved by Order of the Federal Tax Service No. ММВ-7-6/941@ dated 12/11/12 with amendments and additions) to Appendix No. 3, the filling procedure is regulated by Appendix No. 11.
The general rules tell us that a statement:
- - must be filled out with an ink pen or using a computer;
- - errors cannot be corrected; all forms with blots and other “embarrassments” are considered damaged;
- - for dates you can only use the format - 12/01/2014;
- - all unfilled columns must contain dashes;
- - when filling out on a computer, you must use Courier New with a height of 16 - 18 points;
- - we write from left to right. This is one of the most common mistakes both in the application for deregistration of UTII -3 and the form for registration of UTII -1.
Sample of filling out the first page of the UTII form - 3
We put it in the columns - on the example of filling out the UTII-3 application, they are marked with the corresponding number
- TIN fill in the taxpayer identification number assigned to your tax office:
- Checkpoint - the code assigned to the place of payment of the single tax is entered. If we put in UTII-1, then in UTII-3, checkpoint we put at the place of registration as a payer of imputation.
- We enter the tax code where the documents are submitted
- We indicate the reason for refusing the single tax.
- We put 1, for Russian companies
- We enter the full name of the company according to the registration documents,
- The main state registration number is indicated.
- Date from which the activity will cease
- The number of pages of applications in which the types of activities and/or places of activity on the imputation are indicated. Minimum 1.
- The number of pages attached to the UTII application is 3, to be filled out in cases where documents are submitted by authorized representatives
- We indicate who is selling, when submitted by the manager - 3, in all other cases 4.
- Full name of the person submitting documents for deregistration of UTII-3
- We indicate a document giving the right to carry out such actions by an individual
You can easily find the current application form for removing an organization from UTII and other necessary forms in the service. To do this, just enter the appropriate request (for example, enter “UTII-3”) in the search line of the “Forms” section.
Currently, the application of the regime in the form of a Single Tax on Imputed Income is voluntary. An organization (IP) can also voluntarily refuse UTII in compliance with the established procedure, however, in a number of cases, refusal of a special regime may also be mandatory (for example, if the conditions for its application are violated).
Deadlines for filing an application using the UTII-3 form
An application for deregistration as a UTII payer must be submitted within five working days from the date of:
- termination of activities falling under the special regime (including if during the tax period there were no physical indicators for calculating UTII);
- voluntary transition to another taxation regime;
- the end of the month of the quarter in which the organization (IP) ceased to meet the criteria of a UTII payer.
If the application is submitted not by the head of the LLC, but by a representative of the organization, then a copy of the document confirming the authority of the representative must be attached to the application.
How to fill out the UTII-3 form
In the “My Business” service you can download the current UTII-3 form.
Form UTII-3 is submitted only by organizations; For individual entrepreneurs who want to waive UTII, their own form is provided (UTII form-4).
The UTII-3 form consists of 2 sheets.
On first page of the application You must indicate the reason for deregistration as a UTII payer:
- termination of activity;
- transition to another taxation regime;
- loss of the right to apply the UTII regime due to violation of legal requirements.
In addition, you must indicate:
- TIN of the organization;
- checkpoint of the organization;
- tax authority code;
- residence of the organization (if it is Russian, then indicate number 1, if foreign - number 2);
- name of the organization;
- OGRN of the organization;
- date of termination of UTII application (day, month, year).
If the UTII-3 form is submitted by the head of the organization personally, in the section “I confirm the accuracy and completeness of the information” it is necessary:
- put the number 3;
- write the name of the manager;
- indicate the TIN of the manager;
- provide a contact phone number;
- put your signature.
If the application is submitted through a representative of the organization, then in the section “I confirm the accuracy and completeness of the information” you must:
- put the number 4;
- write the name of the representative;
- indicate the TIN of the representative;
- provide the contact number of the representative;
- sign the representative;
- indicate the date of application;
- indicate the name of the document confirming the authority of the representative.
On second page of the application necessary:
- indicate the TIN of the organization;
- indicate the organization’s checkpoint;
- put the page number;
- indicate information about the types of business activities and places of their implementation (including the code of the type of business activity and the region code);
- confirm the accuracy and completeness of the information by the head of the organization or its representative.
Current forms for registering, maintaining and deregistering an organization for UTII and other tax regimes are always available to you in the system
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If a company ceases to conduct activities subject to UTII, then the tax office must submit an application to deregister it as a payer of imputed tax. You will also need to submit an application to deregister an organization with the Federal Tax Service in the event of its transition to another taxation regime or in the event of a violation of the conditions for the application of UTII defined in subparagraph. 1, sub. 2 clause 2.2 art. 346.26 of the Tax Code of the Russian Federation (clause 3 of Article 346.28 of the Tax Code of the Russian Federation). If you do not deregister as a UTII payer, you will have to pay tax even in the absence of income and physical indicators for the “imputed” type of activity.
UTII form-3
In 2019, to deregister an organization as a UTII payer, an application in form No. UTII-3 is used, the form of which is approved by Appendix No. 3
The application must be submitted to the tax authority within 5 working days (clause 3 of Article 346.28 of the Tax Code of the Russian Federation):
- from the date of termination of activities subject to UTII;
- from the date of transition to another taxation regime;
- from the last day of the month of the quarter in which there was a violation of the conditions for the use of UTII, defined in subparagraph. 1, sub. 2 clause 2.2 art. 346.26 Tax Code of the Russian Federation.
3-UTII: filling procedure
The application (UTII Form-3) is filled out in accordance with the procedure specified in Appendix No. 11 to the Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941@.
The application in form No. UTII-3 indicates the name of the organization, INN, KPP, OGRN, contact telephone number, code of the Federal Tax Service to which the application is submitted, as well as the reason for deregistration as a payer of imputed tax and the date of termination of the use of UTII (Section 2 of the Appendix No. 11 to Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941@).
The application in form No. UTII-3 is accompanied by attachments, the number of which is indicated in the application itself. The appendix to the UTII-3 form indicates the code of the type of business activity in respect of which imputed tax is no longer paid and the place of its conduct. If the number of types of activities and (or) places of their conduct is more than three, then the required number of sheets of the appendix to the form is filled out (
One of the most popular tax regimes today is UTII. It has a large number of different advantages.
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First of all, the Unified Tax on Personal Income allows you to reduce the tax burden on an individual entrepreneur or organization.
At the same time, UTII has its drawbacks - it is quite complex accounting statements, as well as an extensive package of papers that are required to be submitted to the Federal Tax Service.
The document allowing you to refuse to work under this system is UTII 3.
General information
The regime called UTII is a reporting form in which the taxpayer transfers only one tax.
UTII replaces the following fees in favor of the state budget:
Basic elements of taxation
Everything related to objects taxed under UTII is indicated in the corresponding section of the Tax Code of the Russian Federation ().
The main provisions of this article:
- the tax base is the imputed income received by the organization/entrepreneur during the reporting period;
- object of taxation is imputed income.
According to this article, imputed income is defined as the product of the basic profitability value and the actual physical indicator.
At the same time, when preparing reports, in particular, it is necessary to use special deflator coefficients:
The value of the coefficient K 1 is set differently every year. For example, in 2013 it is 1.569 according to the relevant
The value of the deflator coefficient K 2 is constant. It is calculated based on a combination of factors influencing the conduct of any type of activity.
In this case, K 2 is established at the local level by special acts:
- municipal districts;
- cities;
- urban districts.
The value of the coefficient is strictly regulated by law. It can only fluctuate between 0.005 and 1.
The tax period when using the Unified Tax on Imputed Income is a quarter. The tax rate is 15% of the total imputed income.
Where to apply
An application of the type in question must be submitted within the time limits established by law at the place of registration of the individual entrepreneur or organization with the tax authorities.
Moreover, it is very important to correctly register UTII-3. Because otherwise, the tax service has every right to refuse the applicant to terminate activities under UTII or switch to another regime.
You will need to re-compile the UTII-3 application form, which leads to a loss of a lot of time.
Legal grounds
In order to officially stop doing business, or switch to another taxation regime (), an individual entrepreneur or the head of an enterprise must be deregistered.
This is done by submitting an application in the UTII-3 form. Today, in connection with the reform of the current legislation, a taxpayer working for UTII is not required to inform the tax authority at the place of registration about a change in the type of activity, as well as the place of its implementation.
At the same time, the taxpayer has the legal right to do this using the Application for Deletion/Registration (,).
They cannot use UTII:
- large taxpayers;
- entrepreneurs providing catering services in medical institutions and schools;
- enterprises and entrepreneurs whose total number of employees exceeds 100 people;
- organizations in which the share of participation of other organizations is more than ¼ (exceptions are indicated in Article No. 346.26 of the Tax Code of the Russian Federation).
If one of the above conditions is violated, then the taxpayer is obliged to switch from UTII to a tax regime that suits him. Otherwise, problems with the tax authorities cannot be avoided.
Also, entrepreneurs engaged in activities specified in clause 2 of Article No. 346.26 of the Tax Code of the Russian Federation cannot use UTII.
It is not possible to use this tax regime:
- if available;
- in stock .
An important advantage of “imputation” is the absence of restrictions on the amount of income. It should also be remembered that UTII is planned to be abolished by 2019.
New UTII-3 form in 2019 (filling sample)
If an individual entrepreneur or manager has decided to change the tax regime or terminate their activities, then they should submit the UTII-3 application to the tax authorities within the period established by law.
You must fill out all sections correctly. Otherwise, the Federal Tax Service may have various questions.
Instructions
When filling out the UTII-3 form, you must indicate the following information:
- TIN – indicates the individual tax number of the taxpayer, which is assigned by the tax service;
- Checkpoint - a code is written down that is assigned to the place of payment of the tax fee (assigned at the place of registration);
- in column No. 3, enter the code of the tax office where the documents are submitted;
- in section No. 4 - the reason for refusing to use UTII is indicated:
- Section No. 5 indicates the type of company:
| Digit 1 | Russian company |
| Digit 2 | Foreign resident |
- then there are four empty lines - in them you must enter the full name of the company or enterprise indicated in the registration documents;
- the state registration number is written in the OGRN column - it is strictly individual;
- Below and to the right of the section with OGRN there is a field where the date is entered from the moment of which work with the UTII regime was stopped;
- “The application has been completed” - indicates the total number of sheets used to form the application;
- if UTII-3 is submitted by authorized persons, then it is necessary to fill out the field where the number of copies of the document is indicated;
- Just below there is a field where you need to indicate the status of the submitter of this document:
- Below there are three empty lines - you must clearly write in them the last name, first name and patronymic of the UTII-3 filer;
- at the very bottom there is a field in which you must write the name of the document giving the right to submit UTII-3 to the relevant authorities for deregistration.
It is important to enter all data as clearly as possible and only using a black or blue helium pen.
Machine printing is also permitted. It is necessary that all data entered in the free fields be clearly visible.
How to fill out the application
The application under consideration is always submitted complete with a special application.
It also contains special free fields to fill in, in which you must enter the following data:
- in the first field at the top, enter the TIN - individual taxpayer number;
- then the checkpoint is indicated, as well as the current page number (2);
- the next step is to fill in the code for the type of business activity - it consists of two numbers, it can be found in the relevant legislative acts;
- Below are the fields in which you need to enter the address at which the business activity was carried out:
- Postal code (six digits) and area code (two digits).
- District.
- City.
- Locality.
- Street/Avenue.
- House/building number.
- Apartment/office number.
If necessary, it is possible to complete the application with additional attachments. You just need to indicate this moment in the appropriate fields.
Example
If an entrepreneur or the head of an organization does not have experience in drawing up this kind of documents, then it is best to familiarize yourself with the already completed example of UTII-3. It’s easy enough to find on the Internet.
Also, if necessary, you can contact specialized organizations that provide consultations in such situations. Tax officials will most likely not refuse assistance.
When is it due?
It is advisable to submit an application of type UTII-3 within the deadline specified in the current legislation. Its duration is only 5 days.
Moreover, it can be counted from various events:
- from the date when business activity in the UTII form is terminated or a transition to any other taxation regime is made (STS, patent, etc.);
- from the last day of the month during which violations of the requirements specified in clause 2.2 of Article No. 346.26 of the Tax Code of the Russian Federation were committed.
At the moment, various types of reforms are being carried out in the field of taxation. That is why it is necessary to closely monitor changes and new legislation.
Failure to comply with them will cause a large number of problems, therefore enterprise managers and individual entrepreneurs should visit the official website of the Federal Tax Service at least once a month.