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From 2014 of the year “imputation” will be canceled
27.05.2011 2555

From 2014 of the year “imputation” will be canceled

From 2014 the imputation will disappear. Instead of it, the so-called patent "simplification" will be introduced, which will become a full-fledged special regime with a separate chapter in the tax code. The State Duma has already approved the bill on the phased abolition of UTII in the first reading. However, according to the newspaper “Uchet. Taxes. Right, ”businessmen themselves are not happy about this. For example, Opor Rossii believes that UTII is a convenient tax for small companies. It's easy to pay and easy to administer. If we translate into patents, then we need to ensure their availability not only for entrepreneurs, but also for companies. Therefore, by the second reading, the bill is likely to change. In particular, there is a proposal to increase the number of employees, allowing to apply a patent, to 15 people (now - 10), as well as to increase the area of ​​the sales area - from 10 to 60 square meters.

Starting from the 2012 of the year, catering and trade will have to reduce the number of employees to 50 people, and from the 2013 of the year to switch to a “simplified tax system”.

In addition, the abolition of UTII will entail the return to retail of cash registers, which will have to be re-registered in the tax. 

Legal entities, if the bill is passed without amendments, will have to switch to a simplified or general taxation system, writes “Modern Entrepreneur”.

From 2014 the imputation will disappear. Instead of it, the so-called patent "simplification" will be introduced, which will become a full-fledged special regime with a separate chapter in the tax code. Bill…
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