An individual entrepreneur who decides to apply in relation to certain types of activities is obliged to register with the tax authority as a single tax payer ():
- at the place of business or;
- at the place of residence.
To do this, an application is submitted within 5 working days from the date of application of UTII (). For individual entrepreneurs, form No. UTII-2 is intended, which is approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / [email protected]
The application is quite easy to fill out. And you can do it:
- handwritten;
- on the computer.
If the document is filled out by hand, then a pen with black or blue ink is used for this. Text data is written in capital block letters. Fields that are left blank or incomplete are crossed out in the middle.
When filling out electronically, the font is used Courier New height 16 - 18 points. In empty cells (familiarity), dashes can be omitted.
So, you downloaded the application (form No. UTII-2) on the Internet or printed out the form on paper. How to proceed?
The procedure for filling out page 001 of the application in the form No. UTII-2
1. In the "TIN" field, the identification number of the taxpayer is indicated. It is assigned to a person from birth, one single time and does not change throughout life.
You can see the identification number in the certificate of registration of an individual with the tax authority. If you did not receive a certificate or it was lost, you can contact the service or the Federal Tax Service at the place of residence.
Do not forget that the TIN of an individual consists of 12 digits, so there should not be empty cells (familiarity).
2. In the "tax authority code" field, a four-digit code of the tax authority is indicated, on the territory of which the IP carries out "imputed" activities (). If an entrepreneur is engaged in distribution and retail retail trade, provides services for the transportation of passengers and goods, or places advertisements on vehicles, then it is necessary to register at the place of residence (). The table below lists the codes of tax inspections of the Yaroslavl region. You can also find out the code of the tax authority where the application is being submitted on the website.
Table 1 - Codes of tax inspections of the Yaroslavl region
| IFTS code | Name of IFTS | Serves taxpayers |
| 7600 | Department of the Federal Tax Service for the Yaroslavl Region | |
| 7602 | Inspectorate of the Federal Tax Service for the Dzerzhinsky District of Yaroslavl | Dzerzhinsky district of Yaroslavl |
| 7603 | Inspectorate of the Federal Tax Service for the Zavolzhsky District of Yaroslavl | Zavolzhsky district of Yaroslavl |
| 7604 | Interdistrict Inspectorate of the Federal Tax Service No. 5 for the Yaroslavl Region | Kirovsky, Frunzensky, Krasnoperekopsky districts of Yaroslavl |
| 7606 | Inspectorate of the Federal Tax Service for the Leninsky District of Yaroslavl | Leninsky district of Yaroslavl |
| 7608 | Interdistrict Inspectorate of the Federal Tax Service No. 1 for the Yaroslavl Region | Pereslavl-Zalessky, Pereslavl-Zalessky municipal district |
| 7609 | Interdistrict Inspectorate of the Federal Tax Service No. 2 for the Yaroslavl Region | Rostov, Borisoglebsky, Gavrilov-Yamsky municipal districts |
| 7610 | Interdistrict Inspectorate of the Federal Tax Service No. 3 for the Yaroslavl Region | Rybinsk, Rybinsk, Poshekhonsky municipal districts |
| 7611 | Interdistrict Inspectorate of the Federal Tax Service No. 4 for the Yaroslavl Region | Tutaevsky, Bolsheselsky, Lyubimsky, Pervomaisky, Danilovsky municipal districts |
| 7612 | Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Yaroslavl Region | Uglichsky, Breitovsky, Myshkinsky, Nekouzsky municipal districts |
| 7627 | Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Yaroslavl Region | Yaroslavsky, Nekrasovsky municipal districts |
3. The next field “I ask, in accordance with paragraphs 2 and 3 of Article 346.28 of the Tax Code of the Russian Federation, to register an individual entrepreneur” consists of 3 lines. The first indicates the surname, the second - the name, the third - the patronymic of the individual entrepreneur without abbreviations.
4. In the field "OGRNIP" the main state registration number of the IP of 15 digits is indicated. It can be viewed in the certificate of state registration of an individual as an individual entrepreneur.
5. In the field "Date of the beginning of the application of the taxation system in the form of a single tax on imputed income for certain types of activities" the date (day, month and year) of the beginning of the application of the special UTII regime is entered.
6. In the field "Appendix to the application is drawn up on" the number of pages of the appendix to the UTII-2 form is indicated. There may be several of them: one, two, three, etc., depending on the number of types of business activities and (or) places of their implementation, which the entrepreneur will write in the application.
7. The field “with a copy of the document attached to” is filled in with the number of pages of a copy of the document (power of attorney), which confirms the authority of the IP representative.
8. In the section "I confirm the reliability and completeness of the information specified in this application," several indicators are indicated.
In the field with the code of the person to whom the application is submitted, indicate:
- number 1 - if the document is submitted directly by an individual entrepreneur;
- number 2 - if the form is submitted to the inspection by an authorized person.
In the second case, it is necessary to fill in the data of the IP representative line by line in the field “last name, first name, patronymic in full”. Also, in the "TIN" field, his TIN (if any) is indicated.
In the "Contact phone number" field, you must enter a contact phone number with an area code by which you can contact the person who submitted the application. The number is indicated without spaces and dashes.
The application is signed in the space provided for this. In the "Date" field, enter the date (day, month and year) when the application was signed.
In the field "Name of the document confirming the powers of the representative" the name and details of the document on the basis of which the representative exercises his powers are indicated.
An example of filling in the fields of the section when submitting an application by an authorized person is presented below.
The sections “To be completed by an employee of the tax authority” and “Information on registration” are filled in by the tax authority. The entrepreneur should not indicate anything in them.
As a result, we received the first completed page of the application form No. UTII-2.
The procedure for filling out the annex to the application in the form No. UTII-2
1. As on the first page of the application, the TIN of an individual entrepreneur, consisting of 12 digits, is indicated in the "TIN" field of the application.
2. In the "Page" field puts the page number. If this is the first application, then the page number will be the second and “002” is indicated in the field accordingly.
3. In the field “Code of the type of entrepreneurial activity”, the code of the activity that the IP transfers to a special tax regime is put down. You can find it out from Appendix No. 5 to the Procedure for filling out a tax return for a single tax on imputed income for certain types of activities (approved by Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / [email protected]) or in the table below.
Table 2 - Codes of business activities
4. Information about the address of doing business is indicated in the fields specially designated for this:
- postcode;
- region code;
- district;
- city;
- locality;
- street (avenue, lane, etc.);
- house number (ownership);
- building (building) number;
- apartment number.
The digital code of the region is taken from the directory "Subjects of the Russian Federation" Appendix No. 2 to Appendix No. 9 (Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / [email protected]).
On one sheet of the Appendix to the application form No. UTII-2, you can fill out information about only 3 types of business activities and (or) places of their implementation. If you need to specify a larger number, the required number of sheets of the application is taken.
5. In the field “I confirm the accuracy and completeness of the information indicated on this page”, the applicant (individual entrepreneur or his representative) puts his signature.
As a result, we received the second completed page of the Appendix to Form No. UTII-2.
You can download the application form of form No. UTII-2 and samples of filling it out below.
Filling out an application in the form No. UTII-2 using the program "Taxpayer LE"
You can also fill out an application form No. UTII-2 using special programs, one of which is the "Legal Taxpayer" program. It allows
- automate the process of preparing documents by legal entities and individuals for the tax office;
- minimize the number of errors that taxpayers make when filling out documents.
The program is on the website of the Federal Tax Service in the public domain. The procedure is as follows:
1. To download, type in the address bar https://www.nalog.ru/rn77/program//5961229/ and follow the link. Download the latest version of the program. At the time of writing, this is version 4.46.4. However, if you have not previously installed the "Legal Taxpayer" program, you will need to download version 4.46 and install it first.
2. After successful installation of the program, you need to create a taxpayer and fill in all the necessary details, which will be automatically inserted into reporting forms and documents in the future.
4. In the window that opens, click the "Add" icon, after which we select Application f. from the list of forms that appears. No. UTII-2 (code 1112012);
5. The application form that opens already contains all the basic data on the taxpayer (TIN, OGRNIP, tax authority code, applicant's full name). You won't be able to correct them in the document itself. The entrepreneur only fills in the boxes that are highlighted in orange and green if they so require.
6. Cells crossed out in the middle with a red line are filled automatically after pressing the F5 key. However, they can also be edited manually.
7. The page of the application to the application is filled very easily with the help of the program directories.
8. After completing the 7th stage on page 001 of the application, in the field "Appendix to the application is made on" you must press the F5 key. At the same time, the number of pages of completed applications is automatically entered.
9. Check the document using the corresponding icon.
11. Now in the window "List of entered documents for taxpayer accounting" a saved application of form No. UTII-2 has appeared.
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