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IP on the patent catering food delivery. How to calculate TNVD for catering services

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47. Services Catering provided through public catering facilities with a visitor service area of ​​​​not more than 50 square meters for each catering facility:

Type of entrepreneurial activity

The amount of potentially receivable annual income (rub.)

ESTIMATED cost of a patent, rub.*

1 month

1 quarter
47.1. Catering services provided through public catering establishments with a visitor service area of ​​no more than 50 square meters for each public catering facility (except for canteen catering services):
47.1.1. area up to 5 sq. m inclusive
47.1.2. the number of areas from 5 to 10 square meters. m inclusive
47.1.3.
47.1.4.
47.1.5.
47.1.6.
47.1.7.
47.1.8.
47.1.9.
47.1.10.
47.1.11.
47.1.12.
47.1.13.
47.1.14.
47.1.15.
47.1.16.
47.1.17.
47.1.18.
47.1.19.
47.1.20.
47.1.21.
47.1.22.
47.1.23.
47.1.24.
47.1.25.
47.1.26.
47.1.27.
47.1.28.
47.1.29.
47.1.30.
47.1.31.
47.1.32.
47.1.33.
47.1.34.
47.1.35.
47.1.36.
47.1.37.
47.1.38.
47.1.39.
47.1.40.
47.1.41.
47.1.42.
47.1.43.
47.1.44.
47.1.45.
47.1.46.
47.1.47.
47.1.48.
47.1.49.
47.1.50.
47.1.51.
47.1.52.
47.1.53.
47.1.54.
47.1.55.
47.1.56.
47.1.57.
47.1.58.
47.1.59.
47.1.60.
47.1.61.
47.1.62.
47.1.63.
47.1.64.
47.1.65.
47.1.66.
47.1.67.
47.1.68.
47.1.69.
47.1.70.
47.1.71.
47.1.72.
47.1.73.
47.1.74.
47.1.75.
47.1.76.
47.1.77.
47.1.78.
47.1.79.
47.1.80.
47.1.81.
47.1.82.
47.1.83.
47.1.84.
47.1.85.
47.1.86.
47.1.87.
47.1.88.
47.1.89.
47.1.90.
47.1.91.
47.1.92.
47.1.93.
47.1.94.
47.1.95.
47.1.96.
47.1.97.
47.1.98.
47.1.99.
47.1.100.
47.2. Catering services provided through public catering facilities with an area of ​​​​a visitor service hall of no more than 50 square meters for each catering facility (canteen catering services):
47.2.1. area up to 10 sq. m inclusive
47.2.2. number of areas from 10 to 15 sq. m inclusive
47.2.3. the number of areas from 15 to 20 square meters. m inclusive
47.2.4. number of areas from 20 to 25 sq. m inclusive
47.2.5. the number of areas from 25 to 30 square meters. m inclusive
47.2.6. number of areas from 30 to 35 sq. m inclusive
47.2.7. the number of areas from 35 to 40 square meters. m inclusive
47.2.8. number of areas from 40 to 45 sq. m inclusive
47.2.9. number of areas from 45 to 50 sq. m inclusive
47.2.10. number of areas from 50 to 55 sq. m inclusive
47.2.11. number of areas from 55 to 60 sq. m inclusive
47.2.12. number of areas from 60 to 65 sq. m inclusive
47.2.13. number of areas from 65 to 70 sq. m inclusive
47.2.14. number of areas from 70 to 75 sq. m inclusive
47.2.15. number of areas from 75 to 80 sq. m inclusive
47.2.16. number of areas from 80 to 85 sq. m inclusive
47.2.17. number of areas from 85 to 90 sq. m inclusive
47.2.18. number of areas from 90 to 95 sq. m inclusive
47.2.19. number of areas from 95 to 100 sq. m inclusive
47.2.20. number of areas from 100 to 105 sq. m inclusive
47.2.21. number of areas from 105 to 110 sq. m inclusive
47.2.22. number of areas from 110 to 115 sq. m inclusive
47.2.23. number of areas from 115 to 120 sq. m inclusive
47.2.24. number of areas from 120 to 125 sq. m inclusive
47.2.25. number of areas from 125 to 130 sq. m inclusive
47.2.26. number of areas from 130 to 135 sq. m inclusive
47.2.27. number of areas from 135 to 140 sq. m inclusive
47.2.28. number of areas from 140 to 145 sq. m inclusive
47.2.29. number of areas from 145 to 150 sq. m inclusive
47.2.30. number of areas from 150 to 155 sq. m inclusive
47.2.31. number of areas from 155 to 160 sq. m inclusive
47.2.32. number of areas from 160 to 165 sq. m inclusive
47.2.33. number of areas from 165 to 170 sq. m inclusive
47.2.34. number of areas from 170 to 175 sq. m inclusive
47.2.35. number of areas from 175 to 180 sq. m inclusive
47.2.36. number of areas from 180 to 185 sq. m inclusive
47.2.37. number of areas from 185 to 190 sq. m inclusive
47.2.38. number of areas from 190 to 195 sq. m inclusive
47.2.39. number of areas from 195 to 200 sq. m inclusive
47.2.40. number of areas from 200 to 205 sq. m inclusive
47.2.41. number of areas from 205 to 210 sq. m inclusive
47.2.42. number of areas from 210 to 215 sq. m inclusive
47.2.43. number of areas from 215 to 220 sq. m inclusive
47.2.44. number of areas from 220 to 225 sq. m inclusive
47.2.45. number of areas from 225 to 230 sq. m inclusive
47.2.46. number of areas from 230 to 235 sq. m inclusive
47.2.47. number of areas from 235 to 240 sq. m inclusive
47.2.48. number of areas from 240 to 245 sq. m inclusive
47.2.49. number of areas from 245 to 250 sq. m inclusive
47.2.50. number of areas from 250 to 255 sq. m inclusive
47.2.51. number of areas from 255 to 260 sq. m inclusive
47.2.52. number of areas from 260 to 265 sq. m inclusive
47.2.53. number of areas from 265 to 270 sq. m inclusive
47.2.54. number of areas from 270 to 275 sq. m inclusive
47.2.55. number of areas from 275 to 280 sq. m inclusive
47.2.56. number of areas from 280 to 285 sq. m inclusive
47.2.57. number of areas from 285 to 290 sq. m inclusive
47.2.58. number of areas from 290 to 295 sq. m inclusive
47.2.59. number of areas from 295 to 300 sq. m inclusive
47.2.60. number of areas from 300 to 305 sq. m inclusive
47.2.61. number of areas from 305 to 310 sq. m inclusive
47.2.62. number of areas from 310 to 315 sq. m inclusive
47.2.63. number of areas from 315 to 320 sq. m inclusive
47.2.64. number of areas from 320 to 325 sq. m inclusive
47.2.65. number of areas from 325 to 330 sq. m inclusive
47.2.66. number of areas from 330 to 335 sq. m inclusive
47.2.67. number of areas from 335 to 340 sq. m inclusive
47.2.68. number of areas from 340 to 345 sq. m inclusive
47.2.69. number of areas from 345 to 350 sq. m inclusive
47.2.70. number of areas from 350 to 355 sq. m inclusive
47.2.71. number of areas from 355 to 360 sq. m inclusive
47.2.72. number of areas from 360 to 365 sq. m inclusive
47.2.73. number of areas from 365 to 370 sq. m inclusive
47.2.74. number of areas from 370 to 375 sq. m inclusive
47.2.75. number of areas from 375 to 380 sq. m inclusive
47.2.76. number of areas from 380 to 385 sq. m inclusive
47.2.77. number of areas from 385 to 390 sq. m inclusive
47.2.78. number of areas from 390 to 395 sq. m inclusive
47.2.79. number of areas from 395 to 400 sq. m inclusive
47.2.80. number of areas from 400 to 405 sq. m inclusive
47.2.81. number of areas from 405 to 410 sq. m inclusive
47.2.82. number of areas from 410 to 415 sq. m inclusive
47.2.83. number of areas from 415 to 420 sq. m inclusive
47.2.84. number of areas from 420 to 425 sq. m inclusive
47.2.85. number of areas from 425 to 430 sq. m inclusive
47.2.86. number of areas from 430 to 435 sq. m inclusive
47.2.87. number of areas from 435 to 440 sq. m inclusive
47.2.88. number of areas from 440 to 445 sq. m inclusive
47.2.89. number of areas from 445 to 450 sq. m inclusive
47.2.90. number of areas from 450 to 455 sq. m inclusive
47.2.91. number of areas from 455 to 460 sq. m inclusive
47.2.92. number of areas from 460 to 465 sq. m inclusive
47.2.93. number of areas from 465 to 470 sq. m inclusive
47.2.94. number of areas from 470 to 475 sq. m inclusive
47.2.95. number of areas from 475 to 480 sq. m inclusive
47.2.96. number of areas from 480 to 485 sq. m inclusive
47.2.97. number of areas from 485 to 490 sq. m inclusive
47.2.98. number of areas from 490 to 495 sq. m inclusive
47.2.99. number of areas from 495 to 500 sq. m inclusive

Only individual entrepreneurs have the right to apply the patent system of taxation (Article 346.44 of the Tax Code of the Russian Federation). They can switch to it or return to other taxation regimes voluntarily in the manner prescribed by Ch. 26.5 of the Tax Code of the Russian Federation. However, it can not be applied to all types of activities, but only to those named in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation. For catering services in this list, consisting of 47 items, only two are relevant:

  • p. 31 - services of cooks in the preparation of dishes at home;
  • clause 47 - catering services provided through catering facilities with an area of ​​\u200b\u200bthe customer service hall of not more than 50 square meters. m for each catering facility.

The patent system of taxation can be applied by an entrepreneur along with other taxation regimes (clause 1 of article 346.43 of the Tax Code of the Russian Federation). So, for example, an individual entrepreneur, along with the patent taxation system, has the right to apply the taxation system in the form of UTII in relation to catering facilities with a service hall area of ​​​​more than 50 square meters. m for each such object, subject to the provisions of Sec. 26.3 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia of December 14, 2012 N 03-11-11 / 378). In the Letter under consideration, the entrepreneur had two public catering outlets: one with an area of ​​more than 50 sq. m, and the second - less than 50 sq. m.
Services of a cook for the preparation of dishes and culinary products at home (code 122203 4) in accordance with All-Russian classifier services to the population OK 002-93 (OKUN) (Approved by the Decree of the State Standard of Russia dated June 28, 1993 N 163) refer to public catering services. The Ministry of Finance, in Letter N 03-11-11/315 dated 10/19/2012, clarifies that an individual entrepreneur - a chef has the right to transfer to a patent in relation to this type of activity if he makes dishes (for example, dumplings) at the customer's home on the basis of an agreement concluded with him a contract for the provision of these services. If the dishes (including the same dumplings) are made at the home of an entrepreneur and then sold to the public, then such activities are not subject to taxation under the patent system of taxation.

A catering organization facility that has a customer service hall in accordance with paragraphs. 14 p. 3 art. 346.43 of the Tax Code of the Russian Federation is a building (part of it) or a building intended for the provision of catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities.
This and other definitions presented in paragraphs. 6, 13 - 16 p. 3, p. 4 of this article (the area of ​​the visitor service hall, catering services, a public catering facility that does not have a visitor service hall, an open area, inventory and title documents), are identical to the definitions used in relation to tax regime in the form contained in Art. 346.27 of the Tax Code of the Russian Federation. Accordingly, the requirements for the procedure for determining the area of ​​the visitor service hall and for the provision of catering services are the same for these two taxation regimes.

At the same time, as the Ministry of Finance clarifies in Letter N 03-11-10/37 of 13.08.2012, catering services provided through catering facilities that do not have a customer service hall are not transferred to the patent taxation system, since in paragraph 2 of Art. . 346.43 of the Tax Code of the Russian Federation, they are not named. In another Letter of November 16, 2012 N 03-11-11 / 343, the Ministry of Finance also draws attention to the fact that if the rented premises in which public catering services are provided, according to the lease agreement, does not have a specially equipped premises (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, then the entrepreneur is not entitled to apply the patent system of taxation in relation to such catering services.

Concerning alcoholic products, then here it is similar to the application of the regime in the form of UTII: if through the catering facility the entrepreneur sells the purchased excisable goods, named in paragraphs. 3 p. 1 art. 181 of the Tax Code of the Russian Federation (including beer) (both in the manufacturer's packaging and without it), then such activities relate to catering services and, accordingly, may be taxed under the patent taxation system (Letter of the Ministry of Finance of Russia dated 01.11.2012 N 03-11- 10/49).

Let us pay attention to two more conditions, the observance of which is necessary for the entrepreneur to apply the patent system of taxation. The first concerns average population employees, including those involved under civil law contracts: it should not exceed 15 people for the tax period for all types of activities carried out by the entrepreneur (clause 5 of article 346.43 of the Tax Code of the Russian Federation). It is determined in the manner established by the federal statistics agency. So, in accordance with clause 77 of the Procedure for filling out form N P-4 "Information on the number and wages of employees", approved by Order of Rosstat dated October 24, 2011 N 435, the average number of employees includes:

  • average number of employees;
  • the average number of external part-timers;
  • the average number of employees who performed work under civil law contracts.

The second condition is that the patent taxation system is put into effect by the laws of the constituent entities of the Russian Federation and is applied in the territories of these constituent entities of the Russian Federation (clause 1, article 346.43 of the Tax Code of the Russian Federation). And these laws had to be published no later than December 1, 2012 (by virtue of clause 1, article 8 of the Federal Law N 94-FZ). An example is:

  • Law of the City of Moscow dated October 31, 2012 N 53 "On the patent system of taxation";
  • Law of the Moscow Region No. 164/2012-OZ dated 06.11.2012 "On the Patent System of Taxation in the Territory of the Moscow Region";
  • Law of the Nizhny Novgorod Region of November 21, 2012 N 148-З "On the Patent System of Taxation in the Territory of the Nizhny Novgorod Region".

Note that if entrepreneurs carry out activities named in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation within the framework of a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property, they are not entitled to apply the patent system of taxation (clause 6 of article 346.43 of the Tax Code of the Russian Federation).

What rights do the subjects of the Russian Federation have?

First, let's say not about the rights, but about the duties of the subjects of the Russian Federation. In the adopted laws, they should establish the size of the annual income potentially possible for an entrepreneur to receive by type of activity in respect of which the patent taxation system is applied (clause 7 of article 346.43 of the Tax Code of the Russian Federation). This amount should be in the range of 100,000 rubles. up to 1 million rubles inclusive (unless otherwise provided by clause 8 of this article). Every year, the maximum and minimum amount of "patent" income will be indexed by the deflator coefficient established for the corresponding calendar year (clause 9, article 346.43 of the Tax Code of the Russian Federation). For 2013, this coefficient is set equal to 1 (clause 4, article 8 of the Federal Law N 94-FZ). If the potentially receivable income is not changed by the constituent entities of the Russian Federation, it will also be applied in the next calendar year (next calendar years) (clause 2 of article 346.48 of the Tax Code of the Russian Federation).

As "other" in paragraph 8, it is established that the subjects of the Russian Federation have the right to:

  • to differentiate the types of activities named in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation, if such differentiation is provided for by OKUN or the All-Russian Classifier of Species economic activity(OKVED) (Adopted and put into effect by the Order of Rostekhregulirovanie dated November 22, 2007 N 329-st);
  • establish an additional list of activities related, in accordance with OKUN, to personal services not specified in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation;
  • establish the amount of the potential annual income to be received by the entrepreneur, depending on the average number of employees, the number Vehicle, and for pp. 47 paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation - based on the number of separate objects (area).

With regard to establishing the amount of potential income based on the number of objects and area, the Ministry of Finance in Letter N 03-11-10/43 dated 09/21/2012 explains that it can be established:

1) for a separate separate object (shop, pavilion, restaurant, bar, cafe, canteen, snack bar, kiosk, tent, vending machine, car shop, car shop, tonar, trailer, mobile vending machine);

2) per 1 sq. m area of ​​a separate object, including 1 sq. m of a catering facility with a customer service hall (restaurant, bar, cafe, canteen, snack bar);

  • increase maximum size potential annual income to be received by an individual entrepreneur:

a) no more than 5 times - for all types of "patent" activities carried out in the territory of a city with a population of more than 1 million people. At the same time, the financial authority in the Letter of December 21, 2012 N 03-11-10 / 58 recalls that in accordance with the Federal Statistical Plan approved by the Decree of the Government of the Russian Federation of May 6, 2008 N 671-r, the population is estimated once a year as of January 1 current year. Accordingly, estimates of population on other dates or at other times are preliminary and cannot be used to determine the amount of potential annual income that an entrepreneur can receive under the patent tax system. Based on this, in order to apply this norm for 2013, according to the explanation of the Ministry of Finance, data on the population of the city as of 01.01.2012 should be used;

b) no more than 10 times - for some types of activities from those established in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation, among which, unfortunately, our paragraphs. 47.

Let us turn to the laws of the constituent entities of the Russian Federation mentioned above and see to what extent they "took advantage" of the rights granted to them. According to Art. 1 of the Law of the City of Moscow N 53, the list of activities for which entrepreneurs can apply the patent taxation system consists of 65 types. Potentially receivable annual income is set in relation to:

  • services of cooks for cooking dishes at home - in the amount of 300,000 rubles. (in Law No. 48);
  • catering services provided through catering facilities with an area of ​​\u200b\u200bthe customer service hall of not more than 50 square meters. m for each catering facility - in the amount of 3 million rubles. (in Law No. 64). This size is set for 1 separate catering facility.

Article 2 of the Law of the Moscow Region N 164/2012-OZ establishes 53 types of "patent" activities. At the same time, the potential annual income (in rubles) is set depending on the average number of employees:

Type of business
activities

Without
attract
hired
workers

With the help of hired
workers

1 to 3
inclusive

4 to 5
inclusive

Cooking Services
meals at home

catering services,
rendered through objects
catering organizations with
service hall area
visitors no more than 50 sq. m
for each catering facility

The law of the Nizhny Novgorod region N 148-Z establishes 47 types of activities. The size of the annual income potentially available to the entrepreneur is set depending on the city district and municipality, for example:

  • in the urban district Nizhny Novgorod- services of a cook at home (in Law N 31) - 250,000 rubles, and catering services with an area of ​​\u200b\u200bthe service room of not more than 50 square meters. m for each catering facility (in Law N 47) - 832,000 rubles;
  • in the urban districts of Arzamas, Sarov, Dzerzhinsk and others - 200,000 and 672,000 rubles, respectively.

Note that according to the explanations of the Ministry of Finance (Letters dated 08.20.2012 N 03-11-10/39, dated 08.06.2012 N 03-11-10/31), Ch. 26.5 of the Tax Code of the Russian Federation does not provide for the possibility of the constituent entities of the Russian Federation to differentiate the amount of annual income potentially obtainable by an entrepreneur, depending on the place of business.

What is the procedure and conditions for starting "patent" activities?

The right to apply the patent system of taxation is certified by a patent (clause 1, article 346.45 of the Tax Code of the Russian Federation). The form of the patent was approved by the Federal Tax Service and sent for use to lower tax authorities by Letter of the Federal Tax Service of Russia dated November 30, 2012 N ED-4-3 / [email protected] It is issued to an entrepreneur by the tax authority at the place of his registration as a payer applying the patent system of taxation, and is valid on the territory of the subject of the Russian Federation that is indicated in the patent. At the same time, the entrepreneur has the right to obtain a patent in another subject of the Russian Federation.

To obtain a patent no later than 10 days before application of this taxation regime, the entrepreneur submits an application to the tax authority at the place of residence in the form approved by Order of the Federal Tax Service of Russia dated December 14, 2012 N ММВ-7-3 / [email protected] Since this form is advisory in nature, the entrepreneur has the right to submit it in any form.

You can submit an application in person or through a representative, send by mail with a description of the attachment (the day of submission is the date of dispatch) or transfer to electronic form via telecommunication channels (the day of submission is the date of its dispatch) (Clause 2, Article 346.45 of the Tax Code of the Russian Federation). The format for submitting documents for the application of the patent taxation system in electronic form was approved by Order of the Federal Tax Service of Russia dated December 24, 2012 N ММВ-7-6 / [email protected] which entered into force on 01.01.2013. The procedure for the information exchange of documents used in the application of the patent taxation system in electronic form via telecommunication channels was approved by Order of the Federal Tax Service of Russia dated January 18, 2013 N ММВ-7-6 / [email protected]

If an entrepreneur plans to carry out activities on the basis of a patent in the constituent entity of the Russian Federation in which he is not registered with the tax authority at the place of residence or as a taxpayer applying the patent system of taxation, the specified application is submitted to any territorial tax authority of this constituent entity of the Russian Federation at the choice of the entrepreneur .

If an entrepreneur plans to apply the patent system of taxation in various municipalities the same subject of the Russian Federation in whose territory it is registered as individual entrepreneur, then he submits an application for a patent to the Federal Tax Service at the place of residence (Letter of the Ministry of Finance of Russia dated 01.23.2013 N 03-11-12 / 08).

Within 5 days from the date of receipt of an application for a patent, the tax authority is obliged to issue it to the entrepreneur or notify him of the refusal to issue a patent (clause 3, article 346.45 of the Tax Code of the Russian Federation). A patent is issued at the choice of the entrepreneur for a period of 1 to 12 months inclusive (clause 5 of article 346.45 of the Tax Code of the Russian Federation). Together with the patent, the tax authority, within five days from the date of receipt of the application, must issue to the entrepreneur and a notice of registration with the tax authority in the form 2-3-Accounting (Approved by Order of the Federal Tax Service of Russia dated 11.08.2011 N YaK-7-6 / [email protected]) (clause 1 of article 346.46 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia of December 29, 2012 N PA-4-6 / [email protected]).

Unlike the previous procedure, an entrepreneur does not need to submit an application for registration simultaneously with an application for a patent. The date of registration of the entrepreneur with the tax authority in this case is the date of commencement of the patent. As the tax authorities explain in the said Letter, when an entrepreneur submits an application for obtaining another patent, it is not required to re-register it with the tax authority, and the tax authority in the Unified State Register taxpayers (EGRN), information on the issued patent is entered on the basis of the specified application.

Let's pay attention to one more moment. Entrepreneurs who wanted to switch to the "patent" taxation regime from 01/01/2013 had to submit an application no later than 12/20/2012. However, those of them who did not have time to file it by the deadline can do it at any time: for this they need to submit an application no later than 10 working days before the start of applying the patent. The only disadvantage of this is that such entrepreneurs will not be able to obtain a patent for 12 months, since it can be purchased for any number of months, but not more than a calendar year (Information message of the Federal Tax Service of Russia).

What are the grounds for refusal to grant a patent?

By virtue of paragraph 4 of Art. 346.45 of the Tax Code of the Russian Federation, the grounds for refusal by the tax authority to issue a patent to an entrepreneur are:

  • inconsistency in the application for obtaining a patent for a type of activity with the list of types of activities in respect of which a patent taxation system has been introduced on the territory of a constituent entity of the Russian Federation;
  • indication of the validity period of a patent that does not comply with paragraph 5 of Art. 346.45 of the Tax Code of the Russian Federation (if the period is specified not within one calendar year, for example, from 03/01/2013 to 02/28/2014);
  • violation of the conditions for the transition to the patent system of taxation, established by par. 2 paragraph 8 of this article. This paragraph regulates that an entrepreneur who has lost the right to apply this taxation regime or who has ceased "patent" activity before the deadline the validity of the patent, the right to switch back to this taxation regime in the same way activity not earlier than from the next calendar year;
  • the presence of tax arrears paid in connection with the application of the patent system of taxation.

Tax authorities are required to notify of a refusal to issue a patent within 5 days after the relevant decision is made (clause 3 of article 346.45 of the Tax Code of the Russian Federation). This notification is issued to the entrepreneur against receipt or is transmitted in another way, indicating the date of its receipt. When a notification is sent by registered mail, it is considered received after 6 days from the date of its sending.

Loss of the right to apply the patent system of taxation

In accordance with paragraph 6 of Art. 346.45 of the Tax Code of the Russian Federation, the right to apply the patent taxation system will be lost and the entrepreneur will have to switch to the general taxation regime from the beginning of the tax period for which he was granted a patent if:

  • from the beginning of the calendar year, its sales income, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, for all types of activities in respect of which the patent system of taxation is applied, exceeded 60 million rubles. When combining the patent system of taxation and the simplified taxation system, the income determined for the purpose of complying with the restriction of 60 million rubles is calculated for both of these special tax regimes;
  • during the tax period, the taxpayer failed to comply with the requirement established by paragraph 5 of Art. 346.43 of the Tax Code of the Russian Federation (the limit on the number of employees has been exceeded);
  • the tax was not paid within the time limits established by paragraph 2 of Art. 346.51 of the Tax Code of the Russian Federation.

At the same time, taxes that will need to be paid in accordance with the general taxation regime are calculated and paid by the entrepreneur in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly registered entrepreneurs (clause 7 of article 346.45 of the Tax Code of the Russian Federation). Entrepreneurs do not pay penalties for advance payments on taxes paid for the period of application of a patent. The amount of personal income tax payable for the tax period in which the entrepreneur lost the right to apply the patent taxation regime for the reasons mentioned above is reduced by the value of the paid patent.

The entrepreneur is obliged to report to the tax authority about the loss of the right to apply a patent and the transition to a general taxation regime (for the reasons mentioned above and upon termination of "patent" activities) within 10 calendar days from the date of occurrence of the corresponding ground (clause 8 of article 346.45 of the Tax Code of the Russian Federation). As we have already said, an entrepreneur who has lost the right to apply this taxation regime or who has ceased his "patent" activity before the expiration of the patent, will be able to return to this taxation regime for the same type of activity no earlier than from the next calendar year.

According to paragraph 2 of Art. 346.46 of the Tax Code of the Russian Federation, within 5 days from the date of expiration of the patent, the entrepreneur is deregistered with the tax authority. An entrepreneur who has lost the right to apply the patent system of taxation or who has voluntarily terminated "patent" activities is deregistered within 5 days from the date of receipt by the tax authority of the relevant application (clause 3 of article 346.46, clause 8 of article 346.45 of the Tax Code of the Russian Federation). In this case, the date of deregistration of an entrepreneur in the tax authority is the date of his transition to the general taxation regime or the date of termination of activities in respect of which the patent taxation system was applied. At the same time, the tax authority is obliged to issue (send by registered mail) to the individual entrepreneur (his representative) a notice of deregistration with the tax authority in the form 2-4-Accounting (Approved by Order of the Federal Tax Service of Russia dated August 11, 2011 N YaK-7-6 / [email protected]) (Letter of the Federal Tax Service of Russia N PA-4-6 / [email protected]).

Note that, according to the explanation of the Federal Tax Service, deregistration of entrepreneurs registered as entrepreneurs applying the simplified taxation system on the basis of a patent and having issued patents that expire after 01/01/2013 will be carried out after recalculating the cost of the patent.

What is the procedure for calculating and paying taxes?

The tax is calculated as the percentage of the tax base corresponding to the tax rate: the product of the monetary expression of the potential annual income of an individual entrepreneur times the rate of 6% (Articles 346.47, 346.48, 346.50, clause 1 of Article 346.51 of the Tax Code of the Russian Federation).

If a patent is obtained for a period of less than 12 months, the tax is calculated by dividing the entrepreneur's potential annual income by 12 months and multiplying the result by the number of months of the period for which the patent was issued.

Example . Let us calculate the cost of a patent in Moscow for a period of 12 months for the type of activity "Public catering services provided through catering facilities with an area of ​​\u200b\u200bthe hall for serving visitors not more than 50 sq. m for each catering facility" (for one separate object).
The cost of an annual patent will be equal to 180,000 rubles. (3 million rubles x 6%).

If the activity is carried out through several separate objects or if the potentially receivable annual income is determined based on the area, then the amount of the potentially receivable annual income is determined by multiplying the amount of the established potentially receivable annual income by 1 separate object (1 sq. m of area) by the total number of separate objects used in business activities (the total area of ​​a separate object) (Letter of the Ministry of Finance of Russia dated 08.30.2012 N 03-11-10 / 40).

The tax period is the calendar year or the period for which the patent was issued (paragraphs 1, 2 of article 346.49 of the Tax Code of the Russian Federation). When an entrepreneur terminates activities before the expiration of the patent, the tax period is the period from the beginning of the patent until the date of termination of such activities specified in the application submitted to the tax authority in accordance with paragraph 8 of Art. 346.45 of the Tax Code of the Russian Federation (clause 3 of article 346.49 of the Tax Code of the Russian Federation).

Federal Tax Service in the Letter dated 30.11.2012 N ED-4-3 / [email protected] recalls that according to Art. 6.1 of the Tax Code of the Russian Federation, a period calculated in months expires on the corresponding month and date of the last month of the period. By virtue of paragraph 1 of Art. 55 of the Tax Code of the Russian Federation, a tax period is a calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. Based on these legislative norms, as well as paragraph 1 of Art. 346.51 of the Tax Code of the Russian Federation, the tax authorities conclude that the period of validity of a patent is the period within one calendar year, starting on any day of the month indicated by the entrepreneur in the application for a patent, and expiring on the corresponding day of the last month of the term.

By virtue of paragraph 2 of Art. 346.51 of the Tax Code of the Russian Federation, an entrepreneur pays tax at the place of his registration with the tax authority in the following order:

  • for a patent received for a period of up to 6 months - in full size no later than 25 calendar days after the start patent validity;
  • for a patent with a validity period of 6 months to a calendar year - 1/3 of the tax amount no later than 25 calendar days after the start patent validity, the remaining 2/3 of the amount of tax - no later than 30 calendar days until the end date tax period.

Please note that this rule does not provide for the possibility of reducing the cost of a patent by the amount of insurance premiums for compulsory insurance.

Accounting and tax accounting and tax declarationAccording to paragraphs. 4 p. 1 art. 2 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting", which also entered into force on 01.01.2013, this Law also applies to individual entrepreneurs. However, paras. 1 p. 2 art. 6 of the said Law, it is determined that individual entrepreneurs may not keep accounting if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation in the manner established by this legislation. Since entrepreneurs - payers of the patent system of taxation are obliged to keep tax records of income, they may not keep accounting records.

duty of reference tax accounting established for them by Art. 346.53 of the Tax Code of the Russian Federation. According to paragraph 1 of this article, they keep records of income from sales in the accounting book (separately for each patent received), the form and procedure for filling out which are approved by Order of the Ministry of Finance of Russia of October 22, 2012 N 135n. According to paragraph 6 of this Order, it enters into force after one month from the date of official publication (published in " Russian newspaper"12/28/2012), the beginning of the document - 01/28/2013.

The Ministry of Finance in the Letter "On the Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n" explains that, taking into account the effective date of Ch. 26.5 of the Tax Code of the Russian Federation, the books approved by Order N 135n are subject to application from January 1, 2013. Also, the financial authority draws attention to the fact that, according to Order N 135n, the books of accounting for the income of individual entrepreneurs using the patent taxation system are not certified by the tax authorities.

According to the Procedure for filling out the book of accounting for sales income, approved by Order of the Ministry of Finance of Russia N 135n, entrepreneurs keep it in chronological order on the basis of primary documents, reflecting all business transactions related to receiving income from sales in the tax period (the period for which a patent was received).

When filling out the book, the completeness, continuity and reliability of accounting for income from patent activities should be ensured. The book can be kept both in paper and in in electronic format(to be printed out at the end of the tax period). It must be laced and numbered, and the last page indicates the number of pages it contains, which is confirmed by the signature and seal (if any) of the entrepreneur. The same applies to a book that was kept in electronic form after it is printed. A new income ledger is opened for each regular tax period. Correction of errors in the book must be justified and confirmed by the signature and seal (if any) of the entrepreneur, indicating the date of correction. It should also be remembered that the book reflects only sales revenues received from patent activities.

The procedure for determining, recognizing and accounting for income from sales under the patent taxation system is established by paragraphs 2 - 5 of Art. 346.53 of the Tax Code of the Russian Federation.

So, the date of receipt of income is defined as the day:

  • payment of income, including its transfer to the entrepreneur's accounts in banks or, on his behalf, to the accounts of third parties - when receiving income in cash;
  • transfer of income in kind - upon receipt of income in this form;
  • receipt of other property (works, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way.

When the buyer uses a promissory note in settlements, the date of receipt of income from the entrepreneur is the date of payment of the promissory note (the day of receipt of funds from the drawer or other person liable under the specified promissory note) or the day the entrepreneur transfers this promissory note by endorsement to a third party.

Income denominated in a foreign currency is taken into account in aggregate with income denominated in rubles (recalculated into rubles at the exchange rate of the Bank of Russia set on the date of receipt of income). Incomes received in kind are accounted for at market prices determined subject to the provisions of Art. 105.3 of the Tax Code of the Russian Federation. Please note that this article regulates general provisions on taxation in transactions between related parties.

If the entrepreneur returns the amounts previously received in the account advance payment provision of services, the income of the tax period in which the refund was made is reduced by the amount of the refund.

When applying the patent system of taxation and carrying out other types of activities for which a different taxation regime is applied, the entrepreneur is obliged to keep records of property, liabilities and business transactions in accordance with the procedure established under the relevant taxation regime (clause 6 of article 346.53 of the Tax Code of the Russian Federation) .

Individual entrepreneurs applying the patent system of taxation are exempt from submitting a tax declaration to the tax authorities (Article 346.52 of the Tax Code of the Russian Federation).

What taxes are they exempt from?

In accordance with paragraphs 10, 11 of Art. 346.43 of the Tax Code of the Russian Federation, entrepreneurs using the patent system of taxation do not pay:

  • personal income tax (in terms of income received from "patent" activities);
  • tax on property of individuals (in terms of property used in "patent" activities);
  • VAT (with the exception of tax payable when carrying out other types of activities (in respect of which the patent system of taxation is not applied); when importing goods into the territory of the Russian Federation and other territories under its jurisdiction; when carrying out operations taxed in accordance with Article 174.1 Tax Code of the Russian Federation).

Entrepreneurs pay other taxes in accordance with the legislation on taxes and fees, and also perform the duties of tax agents provided for by the Tax Code (clause 12, article 346.43 of the Tax Code of the Russian Federation).

Note that the majority of entrepreneurs applying the patent taxation system in 2013, in respect of payments employees will pay insurance premiums at reduced rates, like some USNO payers. However, such benefits do not apply to the types of activities specified in paragraphs. 19, 45 - 47 paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation (clause 14, part 1, part 3.4, article 58 of the Federal Law of July 24, 2009 N 212-FZ). In pp. 47, as we remember, catering services are named, provided through catering organizations with an area of ​​\u200b\u200bthe customer service hall of not more than 50 square meters. m for each catering facility. Accordingly, insurance premiums for this type of activity will have to be paid in full. Preferential rates will be available only to entrepreneurs who provide services of cooks for cooking dishes at home (clause 31, clause 2, article 346.43 of the Tax Code of the Russian Federation). Individual entrepreneurs who do not make payments and other remuneration individuals, must pay insurance premiums for themselves (part 1 of article 14 of Federal Law N 212-FZ). This year, the amount of such contributions has grown significantly.

These rules indicate that entrepreneurs providing catering services and wishing to switch to a patent taxation system this year must first "calculate" the tax benefit from such a transition and compare it with the tax burden under other taxation regimes, especially since now the possibility of reducing the cost of a patent by the amount of insurance premiums for compulsory insurance is not provided.

So, we examined the procedure for applying the patent taxation system by an entrepreneur. We believe that the explanations provided by the officials of the norms of Ch. 26.5 of the Tax Code of the Russian Federation will help individual entrepreneurs deal with issues that arise when applying this special taxation regime.

February 2013

UNIFIED TAX ON IMPUTED INCOME (UTII)

Considering the activities of economic entities providing public catering services, one cannot help but dwell on a single tax on imputed income. The fact is that the activity of providing public catering services is subject to taxation by a single tax on imputed income for certain types activities.

UTII is a special tax regime, which is governed by the provisions of Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities", which came into force on January 1, 2003. Until this moment, this tax regime also existed, however, it was regulated by the provisions of the Federal Law of July 31, 1998 No. 148-FZ “On a single tax on imputed income for certain types of activities”, the effect of which was canceled by chapter 26.3 of the Tax Code Russian Federation(hereinafter the Tax Code of the Russian Federation). That is, it is impossible to say that this tax regime is something new and unknown. Many organizations and private entrepreneurs whose activities fall under the “imputation” have been working on this taxation system for a long time.

We immediately note one feature that the application of this tax regime cannot be voluntary, that is, from the moment the subject of the federation introduces this tax on its territory, organizations and private entrepreneurs engaged in activities that fall under the "imputation" are transferred to the payment of UTII in without fail.

In accordance with paragraph 2 of Article 346.26, the taxation system in the form of UTII can be applied (by decision) of a constituent entity of the Russian Federation in relation to the following types of activities:

8) provision of public catering services carried out through public catering facilities with an area of ​​​​a hall for serving visitors of no more than 150 square meters for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​​​a visitor service hall of more than 150 square meters for each public catering facility is recognized as a type of entrepreneurial activity in respect of which a single tax is not applied;

Article 346.27 of the Tax Code of the Russian Federation establishes that:

« public catering services - services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities.

A building (part of it) or a building intended for the provision of public catering services, having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure activities. This category of catering facilities includes:

Restaurants;

Canteens;

Eateries.

Since the Federal Law of July 21, 2005 No. 101-FZ "On Amendments to Chapters 26.2 and 26.3 of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Recognizing Certain Provisions of Legislative Acts of the Russian Federation as Invalid" (hereinafter - Law No. 101-FZ), expanded the list of types of entrepreneurial activities subject to single taxation, the same law also amended the Tax Code of the Russian Federation, which establishes the following physical indicators and basic monthly income characterizing a certain type of entrepreneurial activity:

The basic yield is adjusted (multiplied) in accordance with the Tax Code of the Russian Federation by the coefficients K1 and K2.

Adjusting coefficients of basic profitability show the degree of influence of one or another condition on the result of entrepreneurial activity subject to UTII.

The tax base, which is an indicator of imputed income for , is calculated by the formula:

IA \u003d DB x (N1 + N2 + N3) x K1 x K2, where:

VD - the amount of imputed income;

DB - the value of the base profitability per month for a certain type of entrepreneurial activity of the Tax Code of the Russian Federation);

N1, N2, N3 - physical indicators characterizing this species activities in each month of the tax period (indicator for the first month of the quarter, the second month and the third month of the quarter);

K1, K2 - adjusting coefficients of basic profitability.

Please note that the amount of imputed income does not depend on the results of the taxpayer's activities.

« At the same time, in order to take into account the actual time period of entrepreneurial activity, the value of the correction coefficient K2, which takes into account the influence of these factors on the result of entrepreneurial activity, is determined as the ratio of the number of calendar days of doing business during the calendar month of the tax period to the number of calendar days in this calendar month of the tax period ".

That is, since 2006, the basic profitability has not been adjusted by a correction factor that takes into account the totality of the peculiarities of doing business in various municipalities, the characteristics of the settlement or location, as well as the location within the settlement.

The changes introduced by paragraph 16 of Article 1 of Law No. 101-FZ also canceled the formula by which the coefficient K1 was calculated. In addition, since the adjusting coefficient of the basic profitability K1 was determined depending on the cadastral value of land at the place of business by the taxpayer, and the land cadastre was not adopted, we recall that in 2005 the coefficient K1 was not applied (Federal Law of July 24, 2002 No. 104 -FZ "On the Introduction of Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation, as well as on the Recognition of Certain Acts of the Legislation of the Russian Federation on Taxes and Duties as invalid") (hereinafter Law No. 104-FZ)).

The object of taxation of insurance premiums and the basis for calculating insurance premiums are the object of taxation and the tax base for the UST, established by Chapter 24 of the Tax Code of the Russian Federation (clause 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation") .

The amount of the advance payment for insurance premiums payable for the current month is determined taking into account the previously paid amounts of advance payments (paragraph 2 of Article 24 of the Law on Compulsory Pension Insurance).

The accrued amount of insurance premiums will be:

To finance the insurance part of the labor pension for a month will be 3,000 rubles (30,000 x 10%), for a quarter - 9,000 rubles (3,000 x 3 months);

To finance the funded part of the labor pension per month will be 1,200 rubles (30,000 rubles x 4%), per quarter - 3,600 rubles (1,200 x 3 months).

The total amount of insurance premiums accrued for the quarter will be 12,600 rubles (9,000 rubles + 3,600 rubles).

The amount of the benefit paid at the expense of the FSS of the Russian Federation is reflected in the accounting records in the debit of the account in correspondence with the credit of the account.

The remaining amount of the benefit paid at the expense of the organization (Article 2 of the Federal Law of December 31, 2002 No. 190-FZ “On providing benefits for compulsory social insurance to citizens working in organizations and individual entrepreneurs applying special tax regimes, and some other categories citizens"), on the basis of paragraphs 4, 5 PBU 10/99 is recognized as an expense for ordinary activities and is reflected in accounting on the credit of the account in this case in correspondence with the debit of the account.

In the table below, the following names of sub-accounts of the second order on the balance sheet are used:

69-1-1 "Calculations for social insurance in terms of temporary disability benefits";

69-2-1 "Insurance contributions for compulsory pension insurance to finance the insurance part of the labor pension";

69-2-2 "Insurance contributions for compulsory pension insurance to finance the funded part of the labor pension."

Also in the table, the following names of sub-accounts for the balance sheet are used:

68-1 "Personal income tax settlements";

68-2 "Calculations for UTII".

Account correspondence

Amount, rubles

Debit

Credit

January accounting entries

Employees' salaries for January

Accrued insurance premiums to finance the insurance part of the labor pension (30,000 x 10%)

Accrued insurance premiums to finance the funded part of the labor pension (30,000 x 4%)

February accounting entries

Withheld personal income tax paid from wages for January

The amount of insurance premiums was paid to finance the insurance part of the labor pension for January

The amount of insurance premiums was paid to finance the funded part of the labor pension for January

Wages paid to employees for February

Temporary disability benefits accrued at the expense of the FSS of the Russian Federation

The allowance for temporary disability was accrued at the expense of the organization

March accounting records

Personal income tax withheld from wages and temporary disability benefits ((30,000 + 130.43 + 1986.50) x 13%)

Paid wages and temporary disability benefits (net of withheld personal income tax)

Withheld personal income tax paid from wages for February

The amount of insurance premiums was paid to finance the insurance part of the labor pension for February

The amount of insurance premiums was paid to finance the funded part of the labor pension for February

Wages accrued to employees for March

Accrued insurance premiums to finance the insurance part of the labor pension (40,000 x 10%)

Accrued insurance premiums to finance the funded part of the labor pension (40,000 x 4%)

Temporary disability benefits accrued at the expense of the FSS of the Russian Federation

The allowance for temporary disability was accrued at the expense of the organization

Accounting records for the first quarter

Reflects the total amount of UTII payable for the tax period

April accounting entries

Personal income tax withheld from wages and temporary disability benefits ((30,000 + 130.43 + 1986.50) x 13%)

Paid wages and temporary disability benefits (net of personal income tax)

Withheld personal income tax paid from wages for March

The amount of insurance premiums was paid to finance the insurance part of the labor pension for March

The amount of insurance premiums was paid to finance the funded part of the labor pension for March

Paid UTII for the tax period

End of example.

It should be noted that an organization that decides to terminate activities subject to UTII in the middle of the month is obliged to calculate the tax for the entire month. This is stated in the Commentary to the letter of the Ministry of Finance of the Russian Federation dated August 19, 2004 No. 03-06-05-04 / 07 “On the payment of UTII upon termination of activity”: a quarter is recognized as a period for UTII. But the organization will calculate the amounts of UTII only for those months of the quarter in which the activity was directly carried out.

The tax period for the unified tax on imputed income in accordance with the Tax Code of the Russian Federation is a quarter.

The single tax rate according to the Tax Code of the Russian Federation is set at 15 percent of the amount of imputed income. That is, the size of the rate and the tax period remained the same.

UTII \u003d VD x 15: 100, where:

IA - imputed income for the quarter.

"one. The payment of the single tax is made by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period. article 346.32 of the Tax Code of the Russian Federation).

According to this paragraph, he first receives income, and then pays tax from this income. The amount of UTII payable is paid by the taxpayer based on the results of the I, II, III, IV quarter, respectively, until April 25, until July 25, until October 25, until January 25. The single tax is paid in cash or non-cash form.

During the year, the amount of insurance premiums in the form of a fixed payment is taken into account by individual entrepreneurs in those tax periods for a single tax in which they actually paid it. Such clarifications are set out in Letter No. 22-2-14 of the Ministry of Taxation of the Russian Federation dated March 2, 2004 / [email protected] Entrepreneurs who paid the amount of insurance premiums in the form of a fixed payment for the past year after December 31 of the past year are entitled to include the specified amount of insurance premiums in the UTII tax return for the fourth quarter of the past year. In addition, according to the clarifications, entrepreneurs have the right to clarify their tax obligations under the single tax for the specified tax period by submitting to the tax authority in due course amended single tax return.

Please note that Law No. 101-FZ made changes to the Tax Code of the Russian Federation, which somewhat worsen the position of the taxpayer, since 2006, paragraph 2 of this article has the following content:

"2. The amount of a single tax calculated for a tax period is reduced by taxpayers by the amount of insurance premiums for compulsory pension insurance paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation when taxpayers pay remuneration to their employees employed in those areas of activity the taxpayer, for which a single tax is paid, as well as the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance, and the amount of temporary disability benefits paid to employees. At the same time, the amount of the single tax cannot be reduced by more than 50 percent.”

That is, the changes introduced by paragraph 17 of Article 1 of Law No. 101-FZ from January 1, 2006, simultaneously worsen the position of the taxpayer in two directions.

Firstly, in order to reduce the amount of tax, it is necessary that the amounts of insurance premiums for compulsory pension insurance were not just paid for a given period of time, but actually paid (transferred). In this case, the payment must coincide with the time period for which the tax is charged. In fact, this means that it is necessary to pay the entire amount of contributions ahead of schedule, and in the same tax period, if, for example, we pay insurance premiums for December wages in January, then we may not be confirmed with a reduction in the tax base. We repeat - when reducing the amount of tax (advance tax payments) by the amount of insurance premiums for compulsory pension insurance, the amount of contributions paid in the same period is taken, but within the limits of the amounts calculated in the same period.

Secondly, it is not known what the phrase “At the same time, the amount of tax (advanced tax payments) cannot be reduced by more than 50 percent” means. It is not known - fifty percent of what - the amount of tax, or the amount of tax reduction. That is, for example, if the taxpayer calculated the tax in the amount of 3,000 rubles, calculated insurance premiums and temporary disability benefits in the amount of 2,000 rubles, paid 1,600 rubles, then he has the right to reduce the tax amount either by 1,500 rubles (fifty percent of the tax amount) , or by 800 rubles (fifty percent of the paid tax reduction limit). The tax authorities, probably at first, because of the inertia of thinking and the fact that in the sentence where there are words about 50% there is only the amount of tax, they will agree that this is fifty percent of the amount of tax. But then they can play on the irreducible contradiction and offer a fifty percent reduction in the tax reduction ceiling or fifty percent of the tax amount, whichever is more advantageous.

Thus, the declaration for the first quarter must be submitted to the tax authorities no later than April 20 (according to the results of the following tax periods during the year - no later than July 20, October 20 and January 20, respectively).

The declaration has continuous page numbering and consists of:

· title page;

Section 1 "The amount of a single tax on imputed income for certain types of activities payable to the budget";

Section 2 "Calculation of the single tax on imputed income for certain types of activities";

Section 2.1 "Calculation of the correction factor K1";

Section 3 "Calculation of the amount of a single tax on imputed income payable to the budget for the tax period".

Please note that section 2.1 of the declaration in 2005 to hand over to tax office is not necessary, since this section calculates the adjustment coefficient for the basic return K1, and in 2005, as was said, it is not applied.

Previously, taxpayers filled out a declaration approved by the Order of the Ministry of Taxes of Russia dated November 21, 2003 No. BG-3-22/648. The changes made to the single tax declaration by Order No. 96n mainly affected title page. New Declaration differs slightly from the previous declaration:

1) on the title page, a quarter is indicated as the tax period and, therefore, the value 3 is indicated in the “Tax period” cell (in the previous form, options were offered: 1 - for a monthly report, 3 - for a quarterly declaration, 6 - for a semi-annual, 9 - for the form for 9 months, 0 - for annual reporting, 2 - for other);

2) the page for indicating information about the head, chief accountant and authorized representative who do not have a TIN was excluded from the title page (the title page now consists of 1 page);

3) a line appeared on the title page in which individual entrepreneurs indicate the main state registration number(OGRNIP);

4) the field for specifying the budget classification code in section 1 has been expanded to 20 characters;

5) in the section of the title page where signatures are affixed responsible persons, confirming the accuracy of the information, there is no longer a line that was intended for the signature of an authorized representative. That is, the reliability of the information specified in the declaration can now be confirmed only by individual entrepreneurs;

6) the table of codes of types of entrepreneurial activity and values ​​of basic profitability per unit of physical indicator is supplemented with relevant data in relation to activities related to the provision of services for the storage of vehicles in paid parking lots.

In addition, starting from the calculations for the 1st quarter of 2005, in accordance with the Order of the Ministry of Finance of the Russian Federation dated February 17, 2005 No. 23n “On Amending Appendix No. 2 to the Instruction on the Procedure for Filling in a Tax Return for a Single Imputed Income Tax for Certain Types of Activities, approved By order of the Ministry of Finance of the Russian Federation dated November 1, 2004 No. 96n, the table of codes for types of business activities and values ​​of basic profitability per unit of physical indicator was supplemented with relevant data in relation to activities related to the distribution and (or) placement of printed and (or) printing outdoor advertising, distribution and (or) placement by means of light and electronic scoreboards outdoor advertising.

The single tax amounts are credited to the accounts of the federal treasury bodies for their subsequent distribution to the budgets of all levels and the budgets of state off-budget funds in accordance with the budget legislation of the Russian Federation. Although Article 346.33 of the Tax Code of the Russian Federation refers to the treasury bodies, the mention of off-budget funds seems to be very important, since it is this that allows the taxpayer to demand from the Social Insurance Fund reimbursement of amounts paid to employees under sick leave, and other insurance payments.

On January 1, 2005, Article 48 of the RF BC became invalid in accordance with federal law dated August 20, 2004 No. 120-FZ "On amendments to the Budget Code of the Russian Federation in terms of regulating interbudgetary relations." In 2005, UTII must be credited to local budgets according to the standards established by the laws of the constituent entities of the Russian Federation (paragraph 2 of Article 2 of Law No. 120-FZ)).

For more information on the issues, features of accounting at public catering establishments, you can find in the book of CJSC "BKR-Intercom-Audit" " Catering».

For catering services, two types of application of PSN are possible:

Provided through catering facilities with a visitor service area of ​​no more than 50 sq. meters for each public catering facility (the amount of potentially receivable annual income per one separate public catering facility)*

*Suitable for stationary cafes with tables for visitors

catering services, provided through catering facilities, without customer service halls**.

**Suitable for trade in food courts in shopping malls and fast food"Takeaway"

Conditions for the application of PSN for catering services

  • Visitor service hall no more than 50 sq.m. or a catering facility without a visitor service hall
  • No more than 15 employees

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According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income for certain types of activities can be applied by decisions of the representative bodies of municipal districts, urban districts, legislative (representative) bodies state power the federal cities of Moscow and St. Petersburg, in particular, in relation to the provision of catering services through catering facilities that do not have a customer service hall.

Article 346.27 of the Code defines catering services as services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraphs 3 and 4 of paragraph 1 of Article 181 of the Code.

At the same time, a public catering facility that does not have a customer service hall is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets.

In accordance with the Classification of public catering establishments (GOST R 50762-2007), approved by order of Rostekhregulirovanie No. 475-st dated December 27, 2007 (hereinafter referred to as the Classification), a buffet is a public catering establishment located in residential and public buildings, selling with consumption on the spot a limited range of catering products from semi-finished products high degree readiness, including cold dishes, snacks, hot, sweet dishes of simple preparation, flour culinary, bakery and confectionery and purchased items.

According to paragraph 4.1. of this Classification, buffets belong to enterprises that organize the sale of catering products (with possible consumption on the spot) along with culinary shops, cafeterias, and small retail trade network enterprises.

In this regard, for the purposes of Chapter 26.3 of the Code entrepreneurial activity for the manufacture and sale of culinary products of own production through a buffet, bar counter, etc. is recognized as a public catering service carried out through public catering facilities that do not have a customer service hall, and can be transferred to the payment of a single tax on imputed income for certain types of activities.

In this case, to calculate the amount of a single tax on imputed income for certain types of activities, the physical indicator “Number of employees, including an individual entrepreneur” is used with a base income of 4,500 rubles per month.


Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation S.V. Razgulin

Expert comment

UTII: sale of culinary products through a catering facility

The payment of UTII transfers activities for the manufacture and sale of culinary products of own production through a buffet, a bar counter, that is through a catering facility.

Interestingly, the sale of culinary products of our own production includes the sale of soups and drinks. But when it comes to the trade in soups made from dry ingredients and water, through vending machines, then such activity is recognized as the provision of public catering services, which is carried out through public catering facilities that do not have a customer service hall (letter of the Federal Tax Service of Russia dated April 22, 2008 No. ShS-6-3 / 305).

So, when qualifying culinary products to own production judges point out that the goods being sold must have their original properties changed, that is, signs of culinary processing(Resolution of the Federal Antimonopoly Service of the Moscow District of August 16, 2011 No. А41-24446/10).

Also, the sale of culinary products includes the sale of purchased food products in the culinary premises. This is also stated in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 23, 2009 No. 17123/08. The judges issued a verdict that the retail sale of culinary products and other food products through a catering facility is a catering service activity.

The sale of products in a specially designated dining room is not regarded as an independent type of activity - retail trade.

In addition, “taxable” activities in the provision of catering services include:

  • activities related to the production (manufacturing) and retail sales confectionery products, hot and cold drinks through a production and sales outlet located in mall and does not have a visitor service hall (letter of the Ministry of Finance of Russia dated February 24, 2012 No. 03-11-06 / 3/15);
  • activities in the field of production and sale soft drinks and cocktails (milk, sour-milk, fruit) obtained by mixing the relevant ingredients by a catering employee immediately before use in catering facilities that have and do not have visitor service halls.

However, activities for the manufacture and sale of oxygen cocktails, carried out through facilities retail, for the payment of UTII is not transferred (letter of the Ministry of Finance of Russia dated February 22, 2012 No. 03-11-06 / 3/13 *), if:

  • services are provided through leased pavilion with dedicated visitor service hall(but not more than 150 sq. m.), then such activity should be considered as entrepreneurial in the field of catering services, carried out through a catering facility that has a visitor service hall;
  • the provision of services is carried out through a pavilion in which a visitor service room is not allocated, then such activity can be attributed to entrepreneurial in the field of catering services, carried out through a catering facility that does not have a customer service hall (letter of the Ministry of Finance of Russia dated 10.01.2012 No. 03-11-11 / 337).

In their letter No. 03-11-11/10 dated 23.01.2012, the specialists of the Ministry of Finance noted that the activities of a catering facility, both with a customer service hall and without a service hall, regardless of its location and type, always provide for the organization of consumption of purchased products on site.

Entrepreneurs cannot pay UTII in relation to services for the preparation and delivery of catering products to their homes, since they are not related to the use of public catering facilities (letter of the Ministry of Finance of Russia of December 10, 2010 No. 03-11-06 / 3/166).

Need to create the necessary conditions for consumption

In order to have the right to apply the taxation system in the form of UTII in relation to the sale of culinary products through catering facilities, it is necessary to comply with the established requirements. One of these requirements is the creation of conditions for the consumption and sale of finished culinary products.

Often, payers are mistaken that they have created such conditions for the possibility of consuming culinary products. So it was in the decision of the Federal Antimonopoly Service of the Urals District dated January 30, 2012 No. F09-9298 / 11.

The Company provided municipal educational institutions with services for catering for schoolchildren. Culinary products were prepared by staff in accordance with the requests of institutions, and their consumption by students took place in canteens.

Schools did not transfer to the society the premises necessary for catering for students. He was provided only with the equipment necessary for heating semi-finished products.

In this case, the arbitrators insist that, for the purposes of taxation, a person manufacturing culinary products must create conditions for their consumption or sale of finished culinary products.

As a result, the judges ruled that the provision of services municipal enterprise for providing students with culinary products is not the provision of catering services, in which the service is provided directly to the consumer.

In addition, the payer did not create conditions for the consumption of culinary products.

The consumption of hot meals was organized by the municipalities themselves. educational institutions who were the owners of the premises. Therefore, the company had no reason to apply the taxation system in the form of UTII in relation to these catering facilities.

Tax consultant I.M. Khomenko

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