Unified tax on imputed income in 2016 may increase by almost 16%


MOSCOW, November 5. Unified tax on imputed income (UTII) may increase in 2016 by nearly 16% compared with the current year, follows from materials of the Ministry of economic development (med). Such measures are related to changes in the rate of inflation, said the Agency.

Draft order of the Ministry of economic development provides for the establishment in 2016 of the coefficient of the price deflator in the framework of UTII for certain types of activities in the amount of 2,083, which is 15.9% higher than in the current year (1,798).

“Article 11 of the Tax code of the Russian Federation requires the establishment of indexes-deflators annually for each next calendar year. They are calculated as the product of the coefficient of the price deflator used in previous calendar year, and the coefficient, taking into account the change in consumer prices for goods (works, services) in the previous period. Thus, the growth rate of the deflator is due to the increase of consumer prices”, – said the representative office.

Unified tax on imputed income (“vmenenku”) is a tax system that is used for certain types of business activity, including retail. It involves the imposition of a tax not actually received the income and imputed, that is potentially possible.

To calculate the imputed income, multiply the tax rate (15%) benchmark returns physical index, and the coefficients K1 and K2, and subtract from this the amount of insurance premiums. The first factor is set at the Federal level, and it is the same for all taxpayers UTII. The second factor is set at the municipal level, it can be in the range of from 0.005 to 1, inclusive, and, hence, is decreasing.

Thus, if the coefficient K2 is not adjusted in 2016 compared to 2015, the amount of imputed income due to be paid on the territory of the action of this factor, will grow by almost 16% at constant the amount of insurance premiums.