Good day! I keep writing articles about . Today's topic how to correctly calculate the UTII tax when providing household services . I’ll make it clear right away that services for the repair of vehicles, service stations, maintenance, car washes and tire fitting are highlighted in a separate section and do not belong to simple household services ().

Quite often, novice entrepreneurs cannot figure out how to correctly calculate tax for their activities.

Household services are no exception, and just for this reason, I decided to reveal this topic in as much detail as possible, as well as give several calculation options.

UTII tax for household services

For calculation UTII taxation when providing personal services, you must use the common.

In fact, there are not so many differences in calculating the tax for household services from other types of activities. The main difference is the value of the BD (basic return) and FI (physical indicator).

Consider the calculation of household services in more detail:

UTII formula: (UTII = BD * FP * K1 * K2 * 15%)- this formula is the same for all types of activities and is always used when calculating the UTII tax (perhaps with the exception of exceptions in the form of).

Let's now find all the unknowns for calculating the UTII tax when providing personal services:

You can see the database (basic profitability), its value in my article “”, in the same article you will also find the value of the FP (physical indicator, since these two variables are inextricably linked with each other.

I will not drive you through the articles and write out these values ​​​​here:

Basic profitability for household services = 7,500 rubles.

Physical indicator= the number of employees employed in the provision of personal services, if your form of ownership is an individual entrepreneur, then (the number of employees employed in the provision of personal services, including the entrepreneur himself).

An example of calculating UTII for household services

I will give 2 examples of tax calculation to make it more clear:

1) Suppose an entrepreneur has his own workshop in which he provides a repair service household appliances. The workshop is located in the city of Megion, Khanty-Mansi Autonomous Okrug, Tyumen Region (I cite the city of Megion as an example since I live in this city myself).

Need to find unknown formulas UTII=BD*FP*K1*K2*15%

but) Base Yield= 7,500 rubles. – this database size is the same for all household services.

b) Physical indicator\u003d 1 - since the entrepreneur is engaged in the provision of services himself without employees, it turns out that only he is engaged in the provision of personal services, and therefore FP = 1

in) K1- which is adopted at the government level annually and its size is the same for all types of activities, in 2015 the size of K1 = 1.798

G) K2- coefficient K2 is taken at the administration level for each type of activity and for each city (town, village, etc.) separately, so to find out its value, I just need to visit the website of the Megion administration and see its size. For this type of activity, the size K2 = 0.7

Let's do the calculations:

UTII for household services \u003d 7500 * 1 * 1.798 * 0.7 * 15% \u003d 1,415 rubles. 93 kop. - this is how the tax amount turned out, it is immediately worth noting that this is a tax for 1 month. Since the reporting period for UTII is a quarter, then the calculations for tax return are carried out for 3 months (quarter), total UTII tax for the quarter = 1415.93 * 3 = 4247 rubles. 79 kop.

Now consider the same situation, only the entrepreneur has 3 employees.

In this case we will get:

DB = 7,500 rubles.

FP = 3 (employee) + 1 (entrepreneur) = 4

The total calculation of the UTII tax for household services will be equal to = 7500 * 4 * 1.798 * 0.7 * 15% = 5,663 rubles. 70 kop. - the amount of UTII tax for 1 month, for the quarter 5,663 rubles. 70 kop. * 3 = 16,991 rubles. 10 kop.

This is how the UTII tax for household services is calculated. In your case, the only changes will be FP (number of employees) and K2 - which is accepted for your type of activity in your city.

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If you have any questions, then as always you can ask them in the comments or in my group social network Contact “

You have decided to open your own business and arrange the enterprise as prescribed by law.

Advantages of UTII- simple and understandable accounting, not obligatory use of a cash register.

Cons of UTII- even if you have worked a quarter with a loss, the tax will need to be paid in full.

Patent "simplification".

Simplified patent-based taxation system - this is another option for choosing a tax regime.

The types of activities that fall under the patent are listed in paragraph 2 of Article 346.25.1 of the Tax Code. There are 59 of them in total. In particular, they include:

• tailoring and repair of clothes and other garments
• production and repair of footwear
• production, assembly, repair of furniture and other joinery
• photo, film and video services
• repair of household appliances, radio and television equipment, computers
• car repair and maintenance
• hairdressing and beauty services
• transportation of passengers and goods by road and water transport, including ferry transportation
• car wash Vehicle
• apartment renovation, etc.

Pay attention to the item "photo, film and video services". Perhaps it can fit under the activity associated with sublimation printing.

The problem is that patent activity is not possible in all regions of Russia. Therefore, before choosing it as a tax regime, ask "your" tax authorities if you have such an opportunity.

Entrepreneurs who apply the "simplification" on the basis of a patent do not submit a single tax declaration, do not keep a book of income and expenses. But the patent not frees the entrepreneur from cash transactions.

You can buy a patent for a period of a quarter, half a year, 9 months or a year.

The cost of a patent is easy to calculate. To do this, you need to know the size of the potential annual income for the relevant type of activity. This size may vary in different regions of Russia. By finding out the amount of annual income and multiplying it by 6%, you will get the cost of a patent for a year for this type of activity.

Advantages of USNO based on a patent- ease of acquisition, the possibility of paying for the patent in installments, no need to submit a declaration.

Cons of USNO based on a patent - can't hire workers , cash register required , carry out activities only in the territory of the region that issued the patent.

We have considered three types of taxation. Each has its pros and cons. The choice is yours.

Can be applied by decisions of representative bodies state power municipal districts and city districts. This regime is mandatory for certain types of business activities.

In particular, this applies the following types services:

Household services in accordance with All-Russian classifier services to the population (Order of Rostekhregulirovanie dated December 18, 2006 N 311-st) (Figure 1);

Services directly named in the Tax Code of the Russian Federation (Article 346.26);

Services provided under retail(art. 346.26).

Household services subject to a single tax on imputed income:

Repair, coloring and tailoring of shoes

Production and repair of furniture

Repair and tailoring of clothing, fur and leather products, hats and textile haberdashery, repair, tailoring and knitting of knitwear

Repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products

Dry cleaning and dyeing, laundry services

Repair and construction of housing and other buildings

Maintenance and repair of vehicles, machinery and equipment

Services of a photo studio, photo and film laboratories, forwarding services

Services of baths and showers, hairdressing, services of rental companies, ritual, ceremonial services

The types of business that fall under the single tax on imputed income are determined by the representative bodies of municipal districts and city districts, but not arbitrarily, but choosing from the list given in Art. 346.26 ch. 26.3 of the Tax Code of the Russian Federation.

Not all household services can be transferred to the payment of UTII, but by decision of the representative authorities of municipal districts and urban districts, groups, subgroups, types and (or) individual household services classified in accordance with the All-Russian classifier of services to the population (OKUN).

Household services for the purpose of calculating UTII are understood as paid services provided individuals(excluding pawnshop services and repair services, maintenance and washing vehicles) provided for by the All-Russian classifier of services to the population, with the exception of services for the manufacture of furniture, the construction of individual houses.

Representative authorities independently choose the list of household services subject to a single tax on imputed income. Services should be provided only to consumers - individuals, and it does not matter how the services are paid - for cash or non-cash. The category of consumers includes individual entrepreneurs.

According to the Ministry of Finance of Russia (Letter dated 06/01/2005 N 03-06-05-04 / 150), organizations providing services that are not reflected in the All-Russian classifier among services are required to calculate taxes in accordance with general regime taxation.

In accordance with paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation for calculating the amount of a single tax on imputed income for the type of entrepreneurial activity "Provision of personal services" as a physical indicator, the number of employees is determined. If we are talking about an individual entrepreneur, then the number of employees includes the entrepreneur himself.

The number of employees should be understood as the average (average) number of employees for each calendar month of the tax period, taking into account all employees, including those working part-time, work contracts and other civil law agreements. The average headcount for each month of the tax period is determined in accordance with the Procedure for filling out and submitting unified forms federal state statistical observation, approved by the Decree Federal Service state statistics dated November 3, 2004 N 50 (form N P-4 "Information on the number, wages and movement of workers").

Such an interpretation of the number of employees is contrary to the norms of labor legislation, since, in accordance with Art. 15 of the Labor Code of the Russian Federation, an employee is a party exclusively employment contract, and the party to the civil law contract is the contractor or performer.

IN average headcount does not include the number of employees on maternity leave, as well as additional leave for child care. Consequently, this category of workers is not taken into account when determining the number of workers for the purpose of calculating the single tax on imputed income.

According to clause 85 of the Procedure, employees who are on vacation without saving wages, are included in the average headcount and are taken into account when determining the number of employees when calculating the single tax on imputed income.

Organizations engaged in only "imputed" activities should take into account all employees, including administrative and managerial personnel. Organizations that simultaneously conduct activities that are taxable and not taxable with UTII, when calculating UTII, should take into account the number of those employees who are directly employed in the business transferred to UTII. In this case, the number administrative staff it is necessary to distribute in proportion to the share of employees working within the framework of activities under the single tax on imputed income in the total number.

Situations that arise in practice when calculating the number of employees are presented in Table 1.

Table 1

Situations arising in practice when calculating the number of employees

In accordance with paragraph 9 of Art. 346.26 of the Tax Code of the Russian Federation when calculating UTII physical indicator - the number of employees - should be taken into account at the end of each month.

Example 1. LLC "Factor" carries out the type of activity - the provision of hairdressing services. In accordance with the Law of the Moscow Region dated November 27, 2002 N 136/2002-OZ "On the taxation system in the form of a single tax on imputed income for certain types activities in the Moscow region "this type of activity is subject to UTII taxation. In the first quarter of 2010, 11 people worked in the hairdressing salon (January and February). In March 2010, four more masters were hired for 6 hours a day instead of 8.

The average number of employees for the fourth quarter was:

(11 + 11 + 11 + (4 x 6 h)/8 h) / 3 months = 12 people.

Basic profitability for household services - 7500 rubles. The coefficient K1 in 2010 is 1.295 (Decree of the Ministry of Economic Development of Russia of November 13, 2009 N 465). The K2 coefficient is 1.0 (Law of the Moscow Region dated November 27, 2002 N 136/2002-OZ "On the taxation system in the form of a single tax on imputed income for certain types of activities").

Therefore, the unified tax on imputed income for the 1st quarter of 2010 amounted to:

7500 rub. x 12 people x 1.0 x 1.295 x 3 months x 15% = RUB 52,448

Currently, taxpayers involved in modern views entrepreneurial activities, they do not always understand whether they are recognized as UTII payers or not. For example, when providing services for tailoring velvet bags under jewelry population, or sauna services, tattooing, piercing, hair removal, air conditioning installation and repair computer technology etc.

The main problem in imposing a single tax on imputed income on the provision of services is to determine whether a particular type of activity belongs to household services.

Consider which system of taxation in certain cases the Ministry of Finance of Russia recommends using.

1. Services for tailoring velvet bags for jewelry.

Such services can be classified as services for the manufacture of textile haberdashery or services for the manufacture of souvenirs from various kinds raw materials.

Activities related to the provision of services for the tailoring of velvet bags for jewelry to the population (individuals) can be transferred to the taxation system in the form of a single tax on imputed income.

If these services are provided not to individuals, but to legal entities, then such activities are subject to taxation in accordance with the general taxation regime or the simplified taxation system.

At the same time, individual entrepreneurs are individuals who are registered in the prescribed manner and carry out entrepreneurial activities without education. legal entity. According to the rules consumer services population, approved by the Government Decree Russian Federation dated 08/15/1997 N 1025, a citizen who uses works (services) exclusively for personal, family, household and other needs not related to entrepreneurial activities is recognized as a consumer of household services.

Therefore, if an individual entrepreneur purchases household services for consumer purposes not related to the entrepreneurial activity carried out by him (i.e. for personal, family, household and other similar needs), then the activity of providing household services to an individual entrepreneur in this case is subject to transfer to the system taxation in the form of a single tax on imputed income.

Example 2. Sole proprietor Makarova N.S. carries out a type of activity - services in tailoring of velvet bags under jewelry. In accordance with the Letter of the Ministry of Finance of Russia dated November 22, 2007 N 03-11-05 / 273, this type of activity is subject to UTII taxation.

Basic profitability for household services - 7500 rubles. K1 coefficient in 2010 - 1.295. The coefficient K2 is 0.9 (Law of the Oryol region dated April 21, 2005 N 511-OZ "On the taxation system in the form of a single tax on imputed income for certain types of activities").

7500 rub. x 1 x 0.9 x 1.295 x 3 mo x 15% = 1311 rubles.

2. Services of saunas, solariums, tattooing, piercing, epilation, as well as installation of air conditioners and repair of computer equipment. These services are subject to UTII on the basis of the Letter of the Ministry of Finance of Russia dated 10/19/2009 N 03-11-11 / 198.

Sauna services are not directly named in OKUN, however, in accordance with the Letter of the Federal Agency for Technical Regulation and Metrology dated 12.08.2009 N 140-14 / 981, sauna services provided to individuals can be classified as grouping 019100 "Services of baths and showers" OKUN .

Taking into account the fact that the sauna is essentially one of the types of specialized baths, the activities related to the provision of saunas and baths are equivalent and are household services to which it is possible to apply the taxation system in the form of UTII.

The Letter of the Federal Agency for Technical Regulation and Metrology dated December 18, 2007 N 140-16 / 1419 clarifies that services for individuals for the repair of computer equipment can be classified under grouping 013325 "Repair of calculators and personal computers" OKUN, if these services are provided to the public for separate orders, or to the grouping 804904 "Repair services computer science OKUN, if the maintenance of computer equipment is carried out on a permanent contractual basis.

According to the Letter of the Federal Agency for Technical Regulation and Metrology dated September 25, 2009 N 140-16 / 1180, solarium services can be classified as grouping 081500 "Services provided by cosmetology divisions" OKUN. Services for tattooing, piercing, hair removal can be classified under grouping 019300 "Hairdressing services" OKUN. Services for the installation of air conditioners - to grouping 013000 "Repair and maintenance of household radio-electronic equipment, household machines and household appliances. Repair and manufacture of metal products".

In this way, entrepreneurial activity for the provision of sauna services to the population, tattooing, piercing, hair removal, installation of air conditioners and repair of computer equipment, provided on the basis of individual orders, is subject to taxation by a single tax on imputed income in accordance with Ch. 26.3 of the Tax Code of the Russian Federation.

Example 3. Begemot LLC provides sauna and hydromassage services in Balashikha, Moscow Region. Sauna and hydromassage have a separate shower room, relaxation room, waiting room and dressing room. The number of employees for the II quarter was 8 people.

In accordance with the Letter of the Ministry of Finance of Russia dated October 19, 2009 N 03-11-11 / 198, this type of activity is subject to UTII taxation.

Basic profitability for household services - 7500 rubles. K1 coefficient in 2010 - 1.295. The K2 coefficient is 1.0 (Law of the Moscow Region of November 17, 2004 N 1/117-P "On the taxation system in the form of a single tax on imputed income for certain types of activities", as amended by the Law of November 18, 2005 N 243/2005-OZ ).

Therefore, the unified tax on imputed income for the II quarter of 2010 amounted to:

7500 rub. x 8 x 1.0 x 1.295 x 3 mo x 15% = RUB 34,965

For the II quarter of 2010 were paid insurance premiums in the amount of 13,500 rubles.

Consequently, the tax payable to the budget will be 21,465 rubles. (34,965 rubles - 13,500 rubles).

3. Pay toilet services

With regard to the services of paid toilets, it should be borne in mind that such services are currently not included in the OKUN due to the fact that the OKUN services are not divided into paid and free services, and there are no regulatory legal acts establishing sanitary and building standards required to public toilets.

Based on this, entrepreneurial activity in the provision of paid toilet services is not subject to taxation by a single tax on imputed income (Letter of the Ministry of Finance of Russia dated 10/19/2009 N 03-11-11 / 198).

At the same time, in Letter N 03-11-06/3/29 dated 02.03.2010, the Ministry of Finance of Russia noted that entrepreneurs who, for tax purposes, are required to independently determine the type of their activity under OKUN, were asked to contact requests to Rostekhregulirovanie.

4. Production and installation of products and structures made of wood.

The Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04 / 3/152 discusses the procedure for taxing activities for the manufacture and installation of products and structures made of solid wood (in particular, stairs, doors, wall and ceiling panels, arches, doorways (cladding), mantelpieces, bar counters, counters, beams, tables and chairs). According to the Ministry of Finance of Russia, the manufacture and installation of solid wood products and structures for the population can be attributed to code 016000 "Repair and construction of housing and other buildings" of the OKUN group "Public services" and, accordingly, fall under the taxation system in the form of UTII.

Example 4. Individual entrepreneur Petrov V.S. on the territory of the city of Orel is engaged in the manufacture of wooden stairs.

In accordance with the Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04 / 3/152, this type of activity is subject to UTII taxation.

Basic profitability for household services - 7500 rubles. K1 coefficient in 2010 - 1.295. The coefficient K2 is 1.0 (Law of the Oryol region dated April 21, 2005 N 511-OZ "On the taxation system in the form of a single tax on imputed income for certain types of activities").

Therefore, the unified tax on imputed income for the II quarter of 2010 amounted to:

7500 rub. x 1 x 1.0 x 1.295 x 3 mo x 15% = 4370 rubles.

5. Tailoring of garments.

Tailoring services for garments are classified as household services under the code 012200 of the OKUN Household Services group. Accordingly, activities to provide these services to the population fall under the taxation system in the form of UTII. However, according to the Letter of the Ministry of Finance of Russia dated 01.12.2005 N 03-11-05 / 110 in the case of the provision of such services not to the public, but, for example, to an individual entrepreneur - a customer under a contract for subsequent business activities for the activities of the contractor, the norms of Art. 346.26 of the Tax Code of the Russian Federation do not apply and taxation is carried out in accordance with the generally established procedure.

6. Provision of services for the installation of melodies, pictures, logos for cell phones.

Based on the Letter of the Ministry of Finance of Russia dated November 29, 2005 N 03-11-05 / 107, this type of activity does not correspond to any of the types of entrepreneurial activity established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, and, accordingly, is not subject to a single tax on imputed income. This type of activity does not apply to household services, nor falls under the definition of retail trade, since the melodies, pictures and logos sold in accordance with civil law are not goods.

7. Repair of water supply and sewerage equipment, CCP, maintenance of printers.

Repair of water heating and cooling dispensers (cooler) and manual pneumatic pumps (pump), as well as sanitization of this equipment, belong to the group of housing and communal services (code 042200 "Water supply and sanitation services"), and not to household services that fall under ENVD. Accordingly, income received from the provision of this type of service is subject to taxation in accordance with the generally established procedure (Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04 / 3/151).

As for the repair of CCPs and maintenance of printers, in particular, refilling cartridges, replacing photoconductors and thermal films, these types of activities, according to OKUN, do not belong to household services. In accordance with the All-Russian classifier of species economic activity OK 029-2001 (OKVED), approved by the Decree of the State Standard of Russia dated November 6, 2001 N 454-st, the provision of such services may refer to the code "Maintenance and repair of office machines and computer equipment", which includes activities related to after-sales service office machines and computers.

Therefore, the listed types of services of the organization are not subject to Ch. 26.3 of the Tax Code of the Russian Federation and are subject to taxation in the generally established manner (Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04 / 3/151).

Letter of the Ministry of Finance of the Russian Federation dated February 12, 2008 No. 03-11-04/3/65.

Commentary on Letter No. 03-11-04/3/65 of February 12, 2008 of the Ministry of Finance of the Russian Federation

Letter of the Ministry of Finance of the Russian Federation dated February 12, 2008 No. 03-11-04 /3 /65 is devoted to the issues of choosing a taxation regime when providing services to the population for the repair of household appliances. Consumers who use the services of a repair shop are divided into two categories: those who pay for these services in full, and those who receive them free of charge.

Repair service

According to paragraphs. 1 and 3 paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII is applied in the provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with the All-Russian classifier of services to the population, as well as in the provision of services for the repair, maintenance and washing of vehicles funds. The financial authorities believe that the main criterion for classifying the activity of providing repair services as subject to transfer for payment of UTII is the fact of payment for these services by the consumer (Letter dated February 19, 2007 No. 03-11-04 /3 /49). Thus, if the client pays for the repair services provided to him, then this business activity is subject to transfer to the payment of UTII.

Warranty repair

Based on Art. 18 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 "On Protection of Consumer Rights" (hereinafter - Law No. 2300-1) in relation to the goods for which the warranty period is established, the seller (manufacturer), an authorized organization or an authorized individual entrepreneur, the importer is responsible for defects in the goods, unless he proves that they arose after the transfer of the goods to the consumer as a result of the violation by the consumer of the rules for the use, storage or transportation of the goods, the actions of third parties or force majeure. The warranty period is established by the manufacturer (executor) and represents the period during which, if a defect is found in the product (work), the manufacturer (executor), seller, authorized organization or authorized individual entrepreneur, importer must satisfy the consumer's requirements established by Art. 18 and 29 of Law No. 2300-1. Duty to remove free of charge these deficiencies assigned to the seller (manufacturer) and Art. 470 of the Civil Code of the Russian Federation. Services for the warranty repair of goods of inadequate quality are provided to consumers free of charge at the expense of sellers (manufacturers, authorized organizations, etc.).

To provide warranty repair services, an agreement is concluded between the repair shop and the manufacturer, under the terms of which the work performed is paid for by the plant, and not by the buyer - the owner of household appliances.

UTII and warranty repair

In accordance with Art. 346.27 of the Tax Code of the Russian Federation - household services - paid services provided to individuals (with the exception of pawnshop services and services for the repair, maintenance and washing of motor vehicles), provided for by the All-Russian classifier of services to the population. Entrepreneurial activity in the provision of personal services is transferred to the payment of UTII. When providing warranty repair services, payment is made by the manufacturer (authorized organization), and not by an individual.

From paragraphs 1, 6 of the Rules for consumer services in the Russian Federation, paragraph 1 of Art. 730 of the Civil Code of the Russian Federation it follows that household services must be paid directly by the consumer (citizen). Based on this, the financial department concludes that warranty repairs do not fall under the special regime in the form of UTII.

But the financiers did not immediately come to such a conclusion. In a number of letters, they expressed the opposite opinion: at the same time, payment for household services rendered to the population for warranty repairs of household appliances by manufacturers of these household appliances is not a basis for making a decision not to classify warranty repairs as household services for the population. Therefore, these household services can be transferred to the payment of a single tax on imputed income (dated 07/11/2006 No. 03-11-04 / 3 / 343, dated 10.07. -11-04 /3 /107, dated November 29, 2006 No. 03-11-04 /3 /513).

The courts also supported this position of the financial authorities. In the Decree of the Federal Antimonopoly Service of the Central Organ of May 12, 2006 No. A09-12397 / 05-29, the court disagreed with the opinion of the tax authorities, indicating the following. Entrepreneurial activities to eliminate, free of charge, the shortcomings of the goods purchased by them, discovered by natural persons - buyers, in accordance with OKUN, belong to group 01 "Public services". Therefore, such activities can be classified as activities in the provision of personal services using a special regime in the form of UTII. At the same time, the fact that the warranty repair is not paid by the individual himself, but the manufacturer compensates for the costs of this repair, cannot be a reason for the impossibility of the taxpayer to apply the taxation system in the form of UTII, since the taxpayer, engaged in warranty repairs, provides a service directly to the individual .

However, the financiers have changed their mind. So, in Letter No. 03-11-02 /274 dated 11.12.2006 (hereinafter - Letter No. 03-11-02 /274) it is said: only those organizations and individual entrepreneurs that provide paid income to individuals are recognized as taxpayers of the single tax on imputed income. household services on the basis of household contracts. In this regard, organizations and individual entrepreneurs providing services for the warranty repair of goods are not recognized as taxpayers of a single tax on imputed income in relation to this activity.

In connection with the clarifications given in this Letter, Letters of the Ministry of Finance of Russia No. 03-11-02 /156 dated 10.07.2006 and No. 03-11-02 /212 dated 05.10.2006 are not subject to application from the moment of their publication.

Thus, starting from 2007, the position of the financial department on the issue of providing services for warranty repairs is as follows: the business activities carried out by the organization related to the provision of services to the population for warranty repairs of household appliances cannot be transferred to the taxation system in the form of a single tax on imputed income is subject to taxation in accordance with the general taxation regime or under the simplified taxation system.

The Ministry of Finance issued a number of letters on this issue, in which this position is presented: dated 07/19/2007 No. 03-11-04 / 3 / 278, dated 06/13/2007 No. 03-11-04 / 3 / 216, dated 06/01/2007 No. 03 -11-04 /3 /201, dated 14.05.2007 No. 03-11-04 /3 /155 , dated 08.05.2007 No. 03-11-04 /3 /146 , dated 13.04.2007 No. 03-11-04 / 3/114, dated March 23, 2007 No. 03-11-04/3/75.

A similar opinion was expressed by the FAS UO in Decree No. F09-10489 / 06-C 1 dated November 29, 2006: the performance of warranty repairs is the fulfillment of the manufacturer's obligation to eliminate defects in goods during the warranty period. Therefore, this type of activity is not an activity in the sphere of rendering personal services. In this regard, the courts made the correct conclusion that the taxation system in the form of UTII cannot be applied to this type of activity.