Application for deregistration of UTII LLC: instructions for filling out

After the Tax Code was amended, the use of imputation for all business entities became voluntary. Now it is allowed to switch to the imputed mode if the organization carries out one of the types of activities from the closed list. If the results obtained do not suit the administration, you can change the imputation to another regime. To do this, firms submit an application for withdrawal from UTII in the form of UTII-3.

The law establishes several reasons why you can change to another system.

These reasons include:

• The company ceased to carry out activities for which the use of UTII was chosen;
• It was decided to use a more favorable tax calculation system;
• The company no longer meets the mandatory criteria for entities on UTII. For example, the number has become more than 100 people.

For any of these reasons, the company is obliged to draw up and submit a special document to the tax authority. For organizations, the law provides for the UTII-3 form. Entrepreneurs, in turn, provide.

Attention! The company is obliged to submit this document within five days from the date of transition from UTII. In this case, the final day of using the imputation is the day that was indicated on the form, the last day of the month in which the company revealed its non-compliance with the mandatory conditions, or the date from which the voluntary transition was made.

The person responsible for submitting the application needs to remember that some preferential regimes can only be withdrawn from the beginning of the new calendar year. Such a situation can be attributed to the transition to.

If such an application is sent to the tax office in the middle of the year, then from the moment of filing until the end of the year the company will be transferred to, which will entail not only an increase in the number and size of taxes, but also the number of reports.

To fill out the form, you can use accounting computer programs and Internet services. You can purchase a form at a print shop, or print an empty one on a printer and then fill it out by hand. In the latter case, you need to do this only with a black pen.

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Important! If a company operates under UTII in several regions of the country at once, then you need to apply to the Federal Tax Service of each of them. In the same way, if there were several types of UTII activities, then it will be necessary to deregister for each.

The application is processed by an employee of the Federal Tax Service within five days from the date of submission of the document. After that, a notice is sent to the company about its deregistration as using UTII.

Where to apply

According to the norms of tax legislation, an LLC submits an application for deregistration of UTII to the Federal Tax Service of the municipality in whose territory this activity was carried out.

If the company performed work on the territory of several regions, and in each of them it was registered as a substitute, then it is necessary to fill out and send documents to each of them.

However, there is an exception for firms that are engaged in one of these types of activities:

• Produced passenger transportation;
• Carried out cargo transportation;
• Placed advertising material on vehicles of various types;
• Was engaged in delivery or peddling trade,

Attention! In the above cases, the organization must submit its application only to the tax service at its location.

Submission methods

The rules determine that an application for UTII-3 can be submitted in the following ways:

• Personally, the director in the hands of the inspector when appearing at the Federal Tax Service. It is necessary to have two copies, on one of which the tax employee puts a mark and returns it back;
• To the inspector through a representative. The latter, in order to carry out this action, must have a power of attorney from the company;
• By mail - the letter must be valuable, with a described attachment and a notice of delivery to its recipient;
• Via the Internet - the company must have a digital signature and an agreement with a special operator company.

Download the application form and sample

Sample filling UTII-3

Title page

Entering information into the form must begin from the top of it. The TIN and KPP codes of the company are affixed there. In the event that a company combines several tax regimes, then the checkpoint must be recorded exactly what was assigned when registering for imputation. It can be distinguished as follows - the 5th and 6th digits in it are 35.

At the next step, the tax code is entered into the document, where the application is sent - it includes four digits.

In the next field, using the code, the reason is entered, due to which the organization decided to refuse imputation.

Such reasons may be:

• "1" - the transition is made due to the termination of this activity at the request of the company (closure of an LLC or liquidation).
• "2" - a decision was made to switch to a different tax calculation system.
• "3" - there was a violation of the mandatory conditions for the application of imputation.
• "4" - due to other reasons.

At the next step, the full name of the company is written in a large field. This is entered in the form as indicated in the constituent documents. All cells in this field that remain empty will need to be crossed out.

Below is the OGRN code of the organization.

Next comes the date from which the company wants to stop using UTII.

The next line contains two fields. In the left one, you need to enter the number of sheets with attachments to the application, which will list the types of activities from which deregistration will occur. This field is best filled after the formation of application sheets.

The right field indicates the number of sheets of the power of attorney. It is filled in when the document is submitted not personally by the head, but by his representative.

The lower part of the form is divided into two parts, you need to enter information only in the left. First, here you need to put down the code of the person who will hand over the document - "3" - the director himself, or "4" - his representative by proxy.

Attention! In the event that the form is handed over by a representative, then it is necessary to enter the details of the power of attorney that vested him with rights. Attach the power of attorney to the application and indicate the number of attachments on the title page.

Appendix

Next, the application sheet is filled out. On one, you can specify information about three types of activities at once, for which you need to deregister. If this is not enough, then another application sheet is added to the application.

First comes a header in which you need to put down the TIN and KPP codes.

There are three blocks on the sheet. In each it is necessary to indicate the code of the type of activity and the address where the company was engaged in it. If any of the blocks remains empty, then it must be crossed out.

After the sheet is filled out, it is signed by the head or representative.