Late filing of tax return: penalties
Every taxpayer is required to submit reports to tax office However, not everyone and not always do it in a timely manner. Let's consider what liability is provided for by law for late submission of declarations.
Responsibility for late submission of reports for legal entities and officials of the organization is provided for by the norms of the Tax Code of the Russian Federation and the Code of the Russian Federation on Administrative Offenses.
Tax Liability
Penalties for late submission of declarations are established in Art. 119 of the Tax Code of the Russian Federation. Failure to submit a declaration to the tax authority within the prescribed period entails a fine in the amount of 5% of the amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 100 rubles If a taxpayer fails to submit a declaration to the tax authority within more than 180 days after the deadline, he may be charged a penalty in the amount of 30% of the amount of tax payable on the basis of this declaration and 10% of the amount of tax payable on the basis of this declaration , for each full or partial month, starting from the 181st day.
The delay in the submission of reports is counted in business days.
It is important to pay attention to the fact that liability in the form of a fine also occurs in case of violation of the deadline by one day. In this connection, it is not recommended to postpone the submission of reports to the last day, since due to possible queues there is a risk of violating the deadlines.
Currently, many taxpayers submit tax returns electronically. If the taxpayer does not have the technical ability to do this within the prescribed period, he can submit reports in paper form within the established period, and then "fill in" in electronic format. In this case, there will be no sanctions for late submission of reports, since liability is established only for submitting a declaration with violation of the deadlines, and not for submitting a declaration in an unspecified form, including not in electronic form (Resolutions of the Federal Antimonopoly Service of the Moscow District of 09.02.2009 N KA- A40 / 163-09, dated 01.20.2009 N KA-A40 / 11260-08, FAS of the North-Western District dated 02.16.2009 in case N A42-4491 / 2008).
Let's consider situations in which there is a late submission of reports, and sanctions imposed on taxpayers who violated the deadlines for submitting declarations.
Situation 1: the “null” declaration was not submitted on time, but 180 days from the deadline for filing the declaration have not yet passed
At first glance, such a violation is fraught with a minimum fine of 100 rubles. for late submission of the declaration within a period of 180 days. However, the Tax Code of the Russian Federation does not specify whether it is possible to recover a fine on the basis of this norm for the late filing of a "zero" declaration.
There are two opposing points of view on this issue.
First: in case of untimely submission of a "zero" declaration, a fine in the amount of 100 rubles is levied.
Is the penalty for late filing of UTII declaration for Q1 2016 legal?
(Letters of the Ministry of Finance of Russia of October 27, 2009 N 03-07-11 / 270, of January 16, 2008 N 03-02-07 / 1-14, the Federal Tax Service of Russia for Moscow of March 16, 2009 N 20-14 / 4 / [email protected] and etc.). This point of view is also supported by some arbitral tribunals. As an example, we can cite the Resolutions of the FAS of the North-Western District of February 25, 2009 in case N A56-28215 / 2007, the FAS of the West Siberian District of December 17, 2008 N F04-7250 / 2008 (16478-A45-42), the FAS of the Ural District dated 12.05.2008 N F09-3291 / 08-C2.
The main argument confirming the need to collect a fine is the fact that the taxpayer was obliged to file a declaration, despite the absence of an object of taxation. And for failure to fulfill this obligation, a sanction in the form of a fine is imposed.
Second: in case of untimely submission of a "zero" declaration, no penalty is charged, since the amount of tax payable is zero. In particular, many arbitration courts have come to this conclusion (Resolutions of the Federal Antimonopoly Service of the North-Western District of June 30, 2009 in case N A26-7635 / 2008, FAS of the East Siberian District of September 24, 2008 N A19-697 / 08-32-Ф02- 4671/08, dated 09/16/2008 N A19-1984 / 08-15-Ф02-4503/08, etc.).
When substantiating their position, the courts indicated that, according to Art. 119 of the Tax Code of the Russian Federation, the amount of the fine is determined based on the amount of tax that is actually payable to the budget. Thus, if this amount is equal to zero, then the penalty for late submission of the declaration should also be equal to zero. The Supreme Arbitration Court of the Russian Federation in its Ruling No. VAC-13444/09 dated October 29, 2009, supported this point of view, indicating that the penalty for late filing of a "zero" declaration is not charged due to the lack of a basis for its calculation.
Situation 2: "null" declaration filed after 180 days
The taxpayer is held liable for failure to submit a declaration for more than 180 days after the deadline for its submission. At the same time, the minimum amount of the fine is not provided (clause 2 of article 119 of the Tax Code of the Russian Federation).
There are also two opposing points of view on this issue.
First: in case of violation of the deadline for submitting a "zero" declaration for more than 180 days, a fine of 100 rubles should be paid. (Resolutions of the Federal Antimonopoly Service of the East Siberian District dated March 21, 2007 N A78-4063 / 06-S2-8 / 216-F02-1433 / 07, dated March 1, 2007 N A19-15990 / 06-32-F02-743 / 07). Second: in case of violation of the deadline for submitting a "zero" declaration for more than 180 days, a fine of 100 rubles. no need to pay. This point of view is supported by the Ministry of Finance of Russia in the Letter of 02.13.2007 N 03-02-07 / 1-63, the Federal Tax Service of Russia for Moscow in the Letter of 03.16.2009 N 20-14 / 4 / [email protected] It is this point of view that underlies the decisions of arbitration courts (Resolutions of the FAS of the East Siberian District of January 11, 2008 N A19-18641 / 06-33-52-F02-9586 / 07, FAS of the Urals District of June 18, 2007 N F09-4526 / 07-C2, etc.), as well as the Presidium of the Supreme Arbitration Court of the Russian Federation (Decree of October 10, 2006 N 6161/06 in case N A45-1098 / 05-45/40).
There are two arguments in support of this position. First, in paragraph 2 of Art. 119 of the Tax Code of the Russian Federation, there is no specific indication of the collection of a minimum fine for late submission of a "zero" declaration. Secondly, according to this article, the amount of the fine is determined based on the amount of tax that is actually payable to the budget. Therefore, if this amount is zero, then the penalty for failure to submit a declaration is also zero.
In our opinion, when filing a "zero" declaration in violation of the deadline, the fine may not be paid regardless of the delay (more or less than 180 days).
Situation 3: the declaration containing the obligation to pay taxes was submitted late, while the taxpayer has overpaid this tax
In this case, there is no question of the inevitability of penalties (clause 13 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 N 71). The presence of an overpayment does not relieve the taxpayer from liability for failure to submit a tax return (Resolution of the Federal Antimonopoly Service of the Volga District of 09.10.2008 in case N A57-1337 / 2008).
However, the question arises as to how the penalty is calculated. The Tax Code of the Russian Federation does not contain the necessary clarifications, so there are two opposing positions.
First: if the tax was paid on time, bringing to responsibility for the late submission of a tax return under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation is possible only in the form of a fine of 100 rubles. (Letter of the Ministry of Finance of Russia of March 27, 2008 N 03-02-07 / 1-133, Resolution of the Federal Antimonopoly Service of the Urals District of September 24, 2007 N F09-7145 / 07-C3). The basis is the tax paid on time.
Second: if the tax was paid on time, when held liable for late submission of a tax return under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, the amount of the fine is determined based on the amount of tax indicated in the untimely filed declaration (Resolution of the FAS of the East Siberian District of 07.11. F02-8373/07, Federal Antimonopoly Service of the Urals District dated June 19, 2007 N F09-4569/07-C3, etc.). Firstly, the payment of tax on late submission of the declaration does not affect the liability for late submission of the declaration. Secondly, the amount of the fine is determined based on the data reflected in the declaration, regardless of the fact and (or) the deadline for paying the tax.
In our opinion, in the situation under consideration, it is advisable for the taxpayer to pay a fine in the amount of 100 rubles, substantiating his position with the provisions of the Letter of the Ministry of Finance of Russia dated March 27, 2008 N 03-02-07 / 1-133.
Situation 4: the declaration was submitted late, while for this period the amount of tax that differs from that indicated in the declaration must be paid
The amount of the fine is calculated on the basis of the amount of tax payable (surcharge) on the basis of a declaration submitted with a violation of the deadline (not submitted). The Tax Code of the Russian Federation does not explain how the fine is calculated if the amount of tax actually payable for a given period differs from that indicated in the declaration.
The position expressed in the Letter of the Federal Tax Service of Russia dated 01.04.2009 N ShS-22-7 / [email protected]: the amount of the fine is calculated not on the basis of the amount indicated in the declaration, but on the basis of the amount of tax actually payable by the taxpayer. The amount of the fine is determined on the basis of the data specified in the revised declaration, or on the basis of data obtained as a result of a cameral tax audit amended tax return.
Situation 5: late submission of an "interim" declaration containing obligations to pay taxes
As follows from the Letter of the Ministry of Finance of Russia dated 05.05.2009 N 03-02-07 / 1-228, sanctions are not applied to the organization for violating the deadlines for submitting "interim" income tax returns. The only sanction that threatens in this case is a fine for failure to provide information necessary for tax control, equal to 50 rubles. for an undelivered document, i.e. for the untimely submitted calculation of the advance payment.
The Federal Antimonopoly Service of the North Caucasus District, in its Decree dated December 22, 2009 in case N A32-19097 / 2009-51 / 248, indicated that the collection of a fine for late submission of "interim" reporting is unlawful, since responsibility for failure to submit calculations on time is not provided.
A declaration is a written statement by a taxpayer on income, expenses and the calculated amount of tax. Since the organization calculates income tax on the basis of tax period- calendar year, then the "declaration" for this tax for reporting period(I quarter, six months and nine months of the calendar year) is nothing more than the calculation of an advance payment, and not a tax return. Therefore, there is no liability for late submission of the calculation of the advance payment of income tax.
Administrative responsibility
Bringing an organization to responsibility for committing a tax offense does not release its officials, if there are appropriate grounds, from administrative, criminal or other liability provided for by laws Russian Federation.
Administrative responsibility is established by the Code of Administrative Offenses of the Russian Federation.
According to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, violation of the established deadlines for submitting a declaration to the tax authority at the place of registration entails the imposition administrative fine for officials in the amount of 300 to 500 rubles.
An official may be punished for an administrative violation due to non-performance or improper performance of his official duties. The heads and other employees of organizations who have committed administrative offenses in connection with the performance of organizational and administrative or administrative and economic functions shall bear administrative responsibility as officials, unless otherwise provided by law. Based on the above norms, the Federal Tax Service of Russia for the city of Moscow, in Letter No. 09-14/081895 of August 29, 2008, concluded that it was legal to bring the head of the organization to administrative responsibility for failure to submit a declaration.
Reflection in the accounting of sanctions for late submission of declarations
tax accounting
Expenses in the form of fines and other sanctions transferred to the budget (state off-budget funds) are not taken into account when determining the income tax base.
Accounting
The amounts of tax sanctions due for payment are reflected in the accounts on the debit of account 99 "Profits and losses" in correspondence with the credit of account 68 "Calculations on taxes and fees". The amount of penalties does not participate in the formation of the accounting profit indicator, on the basis of which the conditional expense (income) for income tax is calculated. When they are accrued, there is no permanent difference in accounting.
Example. By decision of the tax authority, the organization was charged a fine for late submission financial statements in the amount of 30,000 rubles. The following entries are made in accounting:
Dr. c. 99 "Profit and Loss"
Set of c. 68 "Settlements with the budget for taxes and fees"
30 000 rub.
fined;
Dr. c. 68 "Settlements with the budget for taxes and fees"
Set of c. 51 "Settlement accounts"
30 000 rub.
paid a fine from the current account.
Tax return, Tax liability
How to reduce the penalty for late submission of the declaration
Penalties are paid only for declarations not submitted on time and other violations. Penalties apply for late payments!
Deadlines for paying taxes and contributions |
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Fixed IP payment (once a year): |
Personal income tax payment (13%) (once a year): |
Income tax (once a quarter):
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STS tax payment (once a quarter):
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UTII tax payment (once a quarter):
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VAT tax (once a quarter):
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Responsibility for violation of the deadlines for submitting the declaration
- I sq. – until May 15
- II quarter. – until August 15
- III quarter. – until November 15
- IV quarter. – until February 15
penalties
For late payment of taxes or payments to the FIU, penalties are charged in the amount of 1/300 of the debt amount multiplied by the refinancing rate, accruals are daily. Art. 122 of the Tax Code of the Russian Federation - Non-payment or incomplete payment of tax (fee) amounts percent of the unpaid amount of tax (fee). 3. The acts provided for by paragraph 1 of this article, committed intentionally, entail the collection of a fine in the amount of 40 percent of the unpaid amount of the tax (fee). Larger amounts result in criminal liability. A large amount is recognized as the amount of taxes and (or) fees, amounting to more than 2,000,000 rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 10% of the amounts of taxes and (or) fees payable , or exceeding 6.000.000 rubles
fines
Penalty for failure to submit reports to the FIU
Penalty for failure to report Pension Fund, is 5% of the amount of insurance premiums payable, accrued payable for the last 3 months of the reporting (settlement) period. Each full and incomplete month is counted from the date set for the submission of the report. The amount of the fine may not exceed 30% of the specified amount, but not less than 1,000 rubles.
Penalty for late tax returns:
- overdue less than 180 days - 5% percent of the unpaid amount of tax payable (additional payment) on the basis of this declaration, for each month (full or incomplete) from the date set for the submission of the declaration, but not more than 30% of the specified amount and not less than 1,000 rubles.
- more than 180 days overdue - 30% of the amount + 10% for each full and incomplete month (07/27/2010 No. 229-FZ). Those. if you paid the simplified tax system, but did not file a declaration, then you face a fine of 1000 rubles. Fines and penalties are not reflected in the declaration.
Fines for officials
Penalty for an overdue tax return:
Art. 15.5 of the Code of Administrative Offenses of the Russian Federation: "Violation of the deadlines established by the legislation on taxes and fees for submitting a tax return to the tax authority at the place of registration - entails a warning or the imposition of an administrative fine on officials in the amount of 300 to 500 rubles.".
Penalty for an overdue declaration of the average headcount to the tax
200 rubles (Important! These are statistical data, not a declaration, so the fine is 200, not 1000 rubles.).
Penalty for overdue declaration 2-NDFL
200 rubles for each certificate of 2-personal income tax (NC article 126, paragraph 1). The penalty for not submitting the declaration on time is calculated from the amount payable. The Ministry of Finance believes that if the tax has been paid, then the penalty for late reporting should not be levied. BUT the Federal Tax Service and the FAS believe that then it is necessary to collect a minimum fine of 1000 rubles.
Therefore, it will be very interesting for them to learn about what penalties await entrepreneurs on UTII and how to avoid them. As you know, penalties are imposed only if an offense has been committed regarding the tax office. Moreover, some of them may have even more serious consequences than the imposition of a fine, for example, administrative liability for the entrepreneur himself or the owner of the organization.
Penalties on UTII - the basic principles.
If the company violates or fails to fulfill its debentures, then this can be attributed to offenses on her part, which, in turn, is subject to penalty deductions. Within three years after the offense was committed, state authorities have the right to bring the offender to justice. What is the penalty for UTII:1. An entrepreneur who plans to organize the work of his business on the basis of an imputed income tax does not register with the relevant tax authorities for longer than is allowed by the rules. The rules establish that the payer must register within five days in the UTII system, if this does not happen, a fine of ten thousand rubles is imposed on him;
2. An entrepreneur who operates without registering his enterprise with the tax service will have to pay ten percent of the profits received as compensation for a fine. Regardless of the size of the businessman's income, the payment cannot be less than forty thousand rubles.
3. It is necessary to report to the tax authorities all information about opening current accounts in banking organization, as well as about their closure. If such information is not provided within the framework established by law, the entrepreneur will have to pay a fine for UTII in the amount of five thousand rubles;
4. The penalty for late delivery is charged to the non-payer on a monthly basis and according to certain rules. So, for each month of delay - regardless of whether the month is fully or partially unpaid - five percent of the amount of tax that is not paid on time is charged as a fine. However total amount the fine cannot exceed the established limit of thirty percent, and be less than one thousand rubles. If the taxpayer has a zero tax return, and, at the same time, did not submit it on time, then he will be charged a thousand rubles as a fine;
5. Violation of a gross nature, which concerns the established rules and the system of monitoring and accounting for all income and expenditure processes throughout the entire tax term, is subject to a fine of ten thousand rubles. To gross violations, according to established rules tax authorities include:
The entrepreneur does not have the necessary primary;
absence primary documentation;
entering erroneous data regarding operations carried out in accounting or tax accounting;
errors in reporting.
In other words, all those violations that relate to accounting, as well as PBU;
6. If for several periods tax accounting, there were systematic gross violations of the rules established by laws for monitoring expenditure and income items, this violation is subject to fines on UTII in the amount of thirty thousand rubles;
7. If an entrepreneur violated any accounting laws of income or expense statements, and this led to a general decrease in the tax base, then he must pay twenty percent of the amount that he did not take into account in the documents as a penalty obligation. The amount of the penalty payment cannot be less than forty thousand rubles;
8. Also, twenty percent of the unpaid amount of tax assessments is imposed on the entrepreneur, in the event that the tax base, on the basis of which he formed the amount of tax payments, was calculated incorrectly. The reason for this could be incorrect tax calculations, inaction or illegal actions of the entrepreneur;
9. Entrepreneur is taxed a fine on UTII in the amount of forty percent from the unpaid amount of tax, if he knowingly and intentionally does not pay tax obligations or pays less than is necessary according to established norms;
10. The entrepreneur did not provide the necessary one or more documents about his activities, which are required in order to carry out tax control. For each document not submitted - a fine of two hundred rubles.
If we talk about what penalties await entrepreneurs on UTII, in addition to those listed above, then we can take into account the following:
A fine for the fact that a person does not come to the tax office, passing as a witness in any case;
For providing false information or refusing to testify;
A fine is imposed if the interpreter refuses to translate the speech of the participant in the altercation;
If the experts refuse to take part in the process .
If there is documentary evidence of extenuating circumstances, the amount of the fine may be reduced by at least two times. But if the entrepreneur has already been held liable for this violation, and repeated it again, then he will have to pay a fine twice as large as the last time.
The taxation system also provides tools that allow you to reduce the amount of penalty charges, or, in principle, avoid them, on completely legal grounds. A common offense is the late filing of declarations, which occurs due to the fact that the accountant simply does not have time to enter all the data before the deadline. In order to avoid delay, you can submit a zero declaration, and after the necessary data is entered, submit a document containing clarifications. Such actions are not subject to any penalties, but you may have to pay a penalty for the fact that the tax was not paid on time.
What is foam?
Penalty is the amount of money established officially, which a person must pay if he has delayed any payments or has not made them in principle. This also applies to tax payments and various fees and other payments to the state. According to the established format, the refinancing rate of the Central Bank is taken into account for calculating the penalty. 1/300 its established value from the defaulter's debt is daily charged to him as a penalty.In order to receive payment of an overdue penalty obligation or penalty interest from a tax agent, the inspectorate must issue a requirement in which the payment period and the amount of the debt must be indicated. The tax authority may require a specified amount of money from the current account of the taxpayer on a compulsory basis, if the necessary amount of funds is available in the account. If there is no money in the account, then the order of the tax office will be in the bank, and as soon as any amount is received in the specified account, it will be withdrawn and transferred as payment of penalties or fines to the client. Therefore, it is better to transfer all the necessary payments on your own and in a timely manner, so that you don’t have to think about it later. what penalties await entrepreneurs on UTII and how to avoid transferring money to checking bank accounts.
- fine the organization
- block the organization's bank account.
It does not matter whether the organization is a taxpayer or not. The Inspectorate can fine for such an offense any organization that is required to submit tax returns, but for some reason has not fulfilled this obligation. For example, an organization that is exempt from taxpayer obligations, but is a tax agent for VAT (paragraph 2, clause 5, article 174 of the Tax Code).
What is the penalty (account blocking) for late submission of the Declaration and payment of tax
The amount of penalties for late submission of the declaration remained unchanged.- 5 percent of the unpaid tax amount for each month of delay, but not more than 30 percent and not less than 1,000 rubles.
Along with the collection of a fine for late filing of a tax return, the inspectorate has the right to block the bank accounts of the organization
The account may be blocked if the organization has not submitted a declaration within 10 working days after the deadline for its submission has expired (clause 3, clause 6). At the same time, there are no restrictions on the amount of blocking (letter of the Ministry of Finance of Russia dated April 15, 2010 No. 03-02-07 / 1-167). For untimely submission of calculations of advance payments for taxes, blocking of bank accounts is not applied (letter of the Ministry of Finance of Russia dated July 12, 2007 No. 03-02-07 / 1-324).
Note: The deadline for submitting a tax return, which falls on a non-working day, is transferred to the next working day ().
In addition, from the head or chief accountant they can recover from 300 to 500 rubles. If, in addition to the delay, the organization violates the procedure for submitting the declaration in electronic form, then it will be fined an additional 200 rubles.
Note: Please note that for offenses older than three years to recover tax inspectors are not entitled to fine.
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Reasons for blocking a bank account
- non-payment (incomplete payment) of personal income tax from salaries, bonuses, fees to freelancers and other payments to individuals (70% of companies whose accounts were blocked);
- very fast (within a few hours or minutes) withdrawal of money from accounts after they are received (55% of companies);
- work with unreliable contractors (50% of companies);
- being in the "red zone" for taxes. Those. taxes were paid in amounts not comparable with the scale and type of business (45% of firms);
- finding an organization in the black lists, that is, in the list of companies that already had problems according to Federal Service on financial monitoring (38%);
- insufficient VAT payment (35%);
- negative rating on cash withdrawals. Those. companies filmed significantly more than similar companies (9% of firms).
Note: Accounts were blocked only in the case when the company met not one, but several criteria of doubtfulness at once.
Tax authorities will block the account for being late with the declaration
The Federal Tax Service of Russia did not support the proposal to warn taxpayers about the upcoming “freeze” of a bank account in case of failure to submit a declaration. Arguments "against" are set out in the letter of the tax department dated July 28, 2016 No. AC-3-15 / [email protected].
Submission of a report on insurance premiums by the RSV in violation of the deadline is not a basis for blocking an account
Federal tax service took into account the position of the Ministry of Finance regarding the blocking of the settlement accounts of the insured for violation of the deadline when submitting the calculation of insurance premiums. The tax authorities admitted that in the described situation, the IFTS cannot suspend operations on the accounts of the insured (letter of the Federal Tax Service of Russia dated 10.05.17 No. AC-4-15 / 8659). Because tax declarations and calculations on insurance premiums are not identified in the Tax Code. Therefore, a delay in the calculation of contributions is not a basis for suspending operations on a bank account.
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The amount of the penalty for late submission of the VAT return
LLC "Gazprom" applies the general system of taxation. The VAT return for the third quarter of 2015 was submitted on February 28, 2016. On the same day, the tax amount was transferred to the budget. The amount of tax payable under this declaration amounted to 120,000 rubles.
Since October 25, 2015 is Sunday, the deadline for filing the declaration is October 26, 2015. The duration of the delay is five months: October, November and December 2015 and January and February 2016.
The Office explains that, according to paragraph 7
information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71
the absence of the taxpayer at the end of a particular tax period of the amount of tax payable in itself does not relieve him of the obligation to file a tax return for this tax period, unless otherwise provided by the legislation on taxes and fees.to the menu
Failure to submit within the terms of 2-NDFL, 6-NDFL
Failure by a tax agent to submit to the tax authorities within the established time limits information about the impossibility to withhold personal income tax in the form N 2-personal income tax entails a fine in the amount of 200 rubles for each document not submitted on the basis of clause 1 and the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles based on part 1.
Tax agent who did not withhold and transfer to the budget the amount of personal income tax, may be subject to tax liability in the form of a fine on the basis of which the unlawful non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by the Tax Code of the Russian Federation of tax amounts subject to withholding and transfer by a tax agent, entails a fine in in the amount of 20% of the amount to be withheld and (or) transferred.
Wherein does not matter the reason for non-retention tax by a tax agent when bringing him to responsibility under Art. 123 of the Tax Code of the Russian Federation (clause 44 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of February 28, 2001 N 5).
Failure to submit within the terms of 6-personal income tax
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What is the penalty for late filing of income tax returns?
Not later March 28 all organizations on the general taxation system must submit an income tax return. If the report has to be sent later, in this case you will have to pay a fine. The monetary amount of the fine depends on when and in what amount you transferred the tax. The one that appears in the reporting, submitted late.
1 . If the tax payment went to the budget on time, then the penalty for not submitting the declaration on time will be minimal and amount to 1,000 rubles.
2 . When both the payment and the tax return are sent late, the penalty will be equal to 5 percent of the amount of tax not paid to the budget by the time you finally submitted the declaration. This penalty will have to be transferred for each full or partial month of delay from the date set for filing the declaration.
But in any case, the amount of punishment cannot be more than 30 percent of the amount of unpaid tax. That is, the maximum fine of 30 percent will have to be paid if the reporting is late for half a year or more.
In addition, for the late submission of the declaration, the head of the company may be fined from 300 to 500 rubles. ().
What threatens the company if the BALANCE SHEET is not submitted on time - financial statements to ROSSTAT
If you didn't pass balance sheet, report on financial results, report on financial results with ROSSTAT - statistics, then for violation of the procedure and deadlines, as well as for providing false information, the head of the company faces a fine of 3,000 to 5,000 rubles. on administrative offenses. But you can recover it only within two months from the date of violation. Because the statute of limitations for such a violation is 2 months.
Penalty for violation of accounting
For the absence of the company accounting registers applicable liability in the amount of 10,000 to 30,000 rubles.
And for failure to submit financial statements for 2013, inspectors will fine the company for 200 rubles. for each unsubmitted document ().
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Failure to submit a calculation of insurance premiums: what threatens the insured
The tax service explained what sanctions would be applied to an employer who did not submit a new unified calculation of insurance premiums on time. Letter of the Federal Tax Service No. PA-4-11/25567 dated December 30, 2016
In case of failure to submit or delay in submitting the calculation of insurance premiums to the IFTS, the slow insurer will be fined. The amount of monetary punishment is set. The violator will be fined 5% unpaid premiums on time payable on the basis of calculation data for each month of delay. However, the amount of the fine cannot be more than 30% of the amount of contributions payable, but cannot be less than 1,000 rubles. That is, if the contributions according to the calculation are paid on time, then the fine will be 1,000 rubles.
But the tax authorities are not entitled to block a bank account due to the fact that reporting on contributions was not submitted on time.
The Tax Code provides for liability both for violation of the established methods for submitting a tax return (Article 119.1 of the Tax Code of the Russian Federation), and for violation of the deadlines for its submission (Article 119 of the Tax Code of the Russian Federation). Yes, according to irregularity submission of a tax return to electronic form entails the collection of a fine in the amount of 200 rubles.
Liability for failure to submit on time tax return is provided. The penalty is 5 percent of the tax amount not paid within the established period for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.
For the purposes of Article 119.1 of the Tax Code of the Russian Federation, the procedure for submitting a tax return means the method of submitting a tax return (on paper or via the Internet). Therefore, the submission of a VAT return (and any other declarations) on paper should be qualified as a violation of the procedure for submitting a tax return, for which a fine of 200 rubles is provided.
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TABLE of fines, penalties for violations of tax laws
Penalty for not notifying the sales tax
The implementation of trade subject to the taxation of the trade tax, without sending this notification, is equated to conducting activities without registration (). For this violation, liability is provided in the form of a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40,000 rubles (clause 2). And in relation to officials, an administrative fine of 2,000 to 3,000 rubles () is also possible.
Note : . Who is required to pay the sales tax and can I refuse to pay it? How will the sales fee be calculated? Is the trading fee an additional fiscal burden on the business?
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The statute of limitations for tax violations: from what moment does the countdown begin?
Three years, during which the IFTS can hold the taxpayer liable for non-payment of tax, are counted from the beginning of the tax period following the period in which the tax must be paid.
The Federal Tax Service notes that taxpayers often assume that the statute of limitations should begin at the end of the tax period for which the unpaid tax was assessed. This approach to calculating the statute of limitations, according to the tax authorities, is incorrect. Because according to the law, the tax is calculated and paid after the end of the tax period. This means that an offense in the form of non-payment or incomplete payment of tax occurs after the end of the period for which the tax is charged.
For example, a company did not pay income tax for 2012. The statutory deadline for tax payment for 2012 expires on March 28, 2013. Those. the tax offense took place already in 2013, and, therefore, the limitation period for bringing to responsibility is counted from 01/01/2014 to 01/01/2017.
What is the statute of limitations for debt collection?
General term limitation period is three years (). However, according to the law, for certain types of requirements, the period may be reduced or extended (Article 197 of the Civil Code of the Russian Federation). For example, a transaction can be invalidated within a year (clause 2). Dispute the sale of a share in common property one of the equity holders can within three months if his pre-emptive right to purchase was violated (clause 3 of article 250 of the Civil Code of the Russian Federation). The course of the limitation period in accordance with paragraph 2 of Article 200 of the Civil Code of the Russian Federation is determined in the following order:
- for obligations, the term of performance of which is determined - at the end of the term for the fulfillment of the obligation;
- for obligations, the term of performance of which is not determined or is determined by the moment of demand - from the date of presentation by the creditor of the demand for the performance of the obligation. If the creditor gave the debtor some time to fulfill the claim - after the end of the last day of the period for fulfilling the obligation.
The statute of limitations may be interrupted. The grounds for interrupting the limitation period are the actions of a person that testify to the recognition of a debt. After a break, the limitation period begins anew, the time elapsed before the break is not included in the new period. At the same time, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the period was interrupted. The exception is the cases established by the Law of March 6, 2006 No. 35-FZ on countering terrorism.
Note: Articles 203 and paragraph 2 of article 196 of the Civil Code of the Russian Federation.
Limitation period, Limitation period for bringing to administrative responsibility
There are several statutes of limitations. If 2 months have passed since the date of the administrative offense, then the limitation period for attraction has passed(). But statute of limitations for the execution of a decision to impose an administrative- 1 year from the date of entry into force (). If 2 months from the day when you had to pay the fine have passed, you will not be attracted, but within a year they can (for small amounts they often do not file) apply to the bailiff service (they will initiate enforcement proceedings and they will offer to voluntarily pay the fine within 5 days, if you do not pay, the forced collection of the fine and the performance fee of 7% of the amount of the fine). After a year has passed, you can forget about the uncollected fine.
The statute of limitations is the period during which a decision on the imposition of punishment can be made on the case. Then you can appeal against it for at least a year - if the decision made within the statute of limitations is left unchanged, you are held accountable.
Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts
1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in:
- making cash settlements with other organizations in excess of the established amounts,
- non-receipt (incomplete capitalization) to the cash desk,
- non-compliance with the procedure for keeping free cash,
- as well as in the accumulation of cash in cash in excess of the established limits,
shall entail the imposition of an administrative fine in accordance with: on officials in the amount of four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles.
Limitation period for violation of cash discipline and CCP
An organization or an individual entrepreneur may be held administratively liable for violation of the procedure for applying CCP within one year from the day it happened (Article 4.5 of the Code of Administrative Offenses). Cases of offenses related to the use of CCPs are considered by tax inspectors (Article 23.5 of the Code of Administrative Offenses, Article 7 of the Law of May 22, 2003 No. 54-FZ).
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How to reduce the minimum fine established by Article 119 of the Tax Code of the Russian Federation for late submission of a tax return
Can the tax inspectorate or the court, in the presence of extenuating circumstances, reduce the fine under Article 119 of the Tax Code of the Russian Federation? Yes maybe.
From the letters of the Ministry of Finance of Russia dated September 25, 2012 No. 03-02-08 / 86, dated May 16, 2012 No. 03-02-08 / 47 and dated January 30, 2012 No. 03-02-08 / 7 follows, that in the presence of mitigating circumstances (clause 1, article 112 of the Tax Code of the Russian Federation), the tax inspectorate or the court may reduce fines below the minimum limit. In particular, for late submission of a tax return, a fine of less than 1,000 rubles may be imposed. (Clause 1, Article 119 of the Tax Code of the Russian Federation).
The legitimacy of reducing penalties below the minimum amount is confirmed by paragraph 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57. It should be noted that prior to the issuance of this ruling, arbitration practice on this issue was heterogeneous. Some courts shared the position of the Ministry of Finance of Russia and reduced the amount of fines for late submission of declarations below the minimum amount (see, for example, the decisions of the Federal Antimonopoly Service of the North-Western District of March 5, 2012 No. A66-5375 / 2011, of the East Siberian District of June 27, 2012 No. A33-17923 / 2011, Moscow District of August 4, 2011 No. KA-A40 / 8428-11). But there were also opposites. judgments(See, for example, the resolutions of the Federal Antimonopoly Service of the Far Eastern District dated May 4, 2011 No. Ф03-1312/2011, the North Caucasian District dated January 28, 2011 No. А32-53844/2009, the West Siberian District dated August 19, 2010. No. A27-25004/2009).
Clarifications from the tax authorities on the issue of determining the amount of the fine under paragraph 1 of Article 126 of the Tax Code of the Russian Federation for late submission of financial statements to the tax authority.
Not a single taxpayer can be insured against tax sanctions in our difficult time. This happens most often from ignorance by an entrepreneur or citizen of their reporting obligations, as well as in connection with regular updates of the provisions of the tax code and other regulatory legal acts. The most common penalty for non-compliance with tax laws is the penalty under Article 119 of the Tax Code of the Russian Federation for late submission of tax returns.
Reference: Article 119 financial result investment partnership).
1. Failure by a taxpayer to submit a tax return to the tax authority at the place of registration within the period established by the legislation on taxes and fees- entails the collection of a fine in the amount of 5 percent of the unpaid amount of tax payable (surcharge) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000.00 rubles .
2. Failure by the managing partner responsible for maintaining tax records to submit the calculation of the financial result of the investment partnership to the tax authority at the place of registration within the period established by the legislation on taxes and fees - entails a fine in the amount of 1,000.00 rubles for each full or incomplete month from the date, established for its presentation.
If you carefully read paragraph 1 of Article 119 of the Tax Code of the Russian Federation, you should have paid attention to 3 important points:
firstly, the larger the tax amount, the higher the fine (5% of the tax amount);
secondly, the greater the “delay”, the greater the amount of the fine (for each full or incomplete month);
and thirdly, the minimum fine is RUB 1,000.00 and the maximum is 30%, i.e. the penalty for "zero" declarations is 1,000.00 rubles!
Here are a couple of examples to make it clear to everyone what I'm talking about:
1. A citizen sold personal property in 2011, for example: a car, for 300,000.00 rubles. He bought this car in 2009 for 350,000.00 rubles. The citizen did not have any income from this transaction, there is a loss, but since the citizen owned the property for less than 3 years, then in accordance with tax code was obliged to submit a tax return in the form of 3-NDFL no later than April 30, 2012. The citizen did not know that he had to file a declaration. In May 2012, he received a letter from the tax office demanding that he report on the transaction and file a declaration. A citizen submits a declaration on May 25, 2012, i.e. not within the statutory period. The amount of tax on the specified declaration is zero, but in accordance with Art. 119 paragraph 1 of the Tax Code of the Russian Federation, he faces a fine of 1,000.00 rubles.
2. Individual entrepreneur filed a tax return for VAT for the 1st quarter of 2012 not on April 20, but on May 25, 2012. The amount of tax that must be paid is 20,000.00 rubles. We consider the amount of the fine: the “delay” was 2 months (one full and one incomplete), and the fine will be 10% of 20,000 rubles, i.e. 2.000 rubles.
What to do in this situation? Options:
- voluntarily pay a fine;
- try to reduce it at least twice;
- do nothing and wait for the bailiffs to come;
For obvious reasons, we do not consider the first and third options, but we will consider the second option with a reduction in the fine in more detail:
So, you were summoned to the tax office, where you were acquainted with the Tax Audit Act against signature. From the moment of signing the act, you have 14 working days to write a petition to reduce the fine. The hope that the fine will be reduced is given by Article 114 of the Tax Code of the Russian Federation, paragraph 3:
Article 114. Tax sanctions
3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times in comparison with the amount established by the relevant article of this Code.
The concept of "extenuating circumstances" is partially given by paragraph 1 of Article 112 of the Tax Code of the Russian Federation:
Article 112
1. Circumstances mitigating responsibility for committing a tax offense are:
1) the commission of an offense as a result of a combination of difficult personal or family circumstances;
2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence;
2.1) difficult financial situation individual who is held liable for committing a tax offense;
3) other circumstances that the court or tax authority considering the case may be recognized as mitigating liability.
With subparagraphs 1, 2 and 2.1, it is more or less clear, but I will tell you more about paragraph 3 of paragraph 1 of Article 112 of the Tax Code of the Russian Federation. The most common "other extenuating circumstances" are:
1. Bringing to tax liability for the first time;
2. The presence of dependents of the entrepreneur (dependants, including minor children under 18 years of age inclusive or up to 23 years of age, provided that the children are studying full-time education);
The more such circumstances you indicate in the application, the more likely it will be that the fine will be reduced not by 2 times, but by a larger amount. Below is an example of a petition that I recently prepared for one of my clients, who forgot to submit a UTII declaration for the 4th quarter of 2011. By the way, her fine was reduced by 4 times! (Full name and other passport details have been changed).
Head of MRI No. 13
in the Kirov region
Vershinin O.A.
from IP Ivanova Anatasia
Alexandrovna,
TIN 432912345678,
residing at:
Kirov region, Slobodskoy,
st. Sovetskaya, 301, apt. 102
PETITION
on the reduction of penalties
according to Act No. 51-43 / 17504 dated 11.03.2012
When making a decision to hold me liable for tax liability for failure to submit a single tax return on imputed income for the 4th quarter of 2011 within the established time limits, I ask you to take into account the following extenuating circumstances:
1. This is the first time I have been brought to tax liability for committing a tax offense.
2. I did not carry out entrepreneurial activity in 2011, and did not know that I had to submit a “nil” tax return.
3. I have 2 young children who are dependent on me: born in 2006. and born in 2007
4. I undertake to submit tax returns in a timely manner, to pay taxes in full and on time.
Based on the foregoing, I ask you to reduce the amount of penalties under Article 119 of the Tax Code of the Russian Federation.
Application:
1. Birth certificate of children - 2 pcs.
2. Order of the Administration of the city of Slobodskoy on the establishment of guardianship.
3. A certificate from the bailiff service that he does not receive alimony.
IP Ivanova A.A. ___________________
This is where I end the article. Hope it doesn't come in handy for you tax reporting will be submitted in a timely manner. If you have any questions, feel free to ask them here in the comments, I will try to help everyone!
The Tax Code, as a measure of influence on unscrupulous taxpayers, introduced a fine for late submission of the declaration. It is supplemented by a system of material penalties in fixed amounts and percentages for different types other offences. Some misdemeanors can be reclassified as criminal cases.
Principles for the application of reporting sanctions
Legal entities and individual entrepreneurs, depending on the taxation system they apply, are required to regularly generate and submit reports. Reporting forms can be represented by tax declarations, calculations or certificates. The frequency of data submission depends on the tax and reporting intervals established for a particular tax or collection. A penalty for late submission of a tax return may be imposed if the deadlines for notifying the fiscal authorities of the results of activities following the results of the tax period are missed.
If the delay occurred during the year when displaying data for the reporting period, then the punishment in the form of material penalties cannot be applied to the taxpayer. This position was fixed by the Plenum of the Supreme Arbitration Court in Resolution No. 57 of July 30, 2013. The fact that a fine for failure to submit a declaration is possible only at the end of the year (tax interval) is also stated in the explanations of the tax authorities in the Letter of August 22, 2014 No. SA -4-7/16692. Rationale for Opinion - Until the end of the tax year, all payments can be considered as advances, and not repayment of obligations, since there are no obligations, there are no reasons for punishment.
For example, business entities must report on income tax on an annual basis. Additionally, they submit declaration forms after each reporting period - month or quarter. If a delay in the annual report is recorded, the taxpayer will be fined for not submitting a tax return. If the monthly report is delayed, penalty does not apply.
But this does not mean that the tax authorities do not have leverage on taxpayers who miss deadlines in the preparation of documents during the year. For cases with a delay in interim reports, the norm of paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. The fine for failure to submit a declaration is reclassified as a fine for failure to submit documents requested by the tax authority. The amount of the material penalty is 200 rubles.
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When considering the issue of holding a taxpayer liable, the following factors are taken into account:
- the amount of liabilities reflected in the delayed reporting form;
- the number of days of non-submission of a tax return after the deadline for the submission of the report;
- the rate of material recovery;
- the presence or absence of similar offenses in previous tax periods.
Sizes and amounts of fines
Sanctions are charged for all months of delay. If the declaration was submitted before the end of the next month, this interval will be counted as a whole month when calculating the penalty for not submitting the declaration. The amount of the penalty is 5% of the amount of liabilities shown in the report. The percentage of the fine is calculated for each overdue month, the law provides for a range of restrictions on the total amount of material punishment:
- the minimum bar is 1000 rubles;
- the maximum limit is fixed at 30% of the arrears.
If the reporting was delayed by the taxpayer, but according to its data there are no outstanding tax liabilities, the liability for failure to provide a tax return will be expressed in the minimum material penalty - 1000 rubles. Similar rules for influencing payers who miss reporting deadlines are provided for insurance premium payments. With regard to contributions administered by tax authorities, the amount of calculated liabilities for the last quarter is taken as the basis for calculating the penalty.
In Art. 126 of the Tax Code of the Russian Federation stipulates that a fine for late filing of a declaration is issued only on forms that have the status of a declaration or calculation of insurance premiums. The norm does not apply to documents reflecting the income of hired personnel and withheld from them income tax. For example, for a delay in the 2-NDFL certificate, you will have to pay 200 rubles. for each document. In this case, neither the cumulative period of delay in the submission of the form, nor the amounts reflected on the pages of the report, matter.
An additional measure of influence on unscrupulous taxpayers is the forced freezing of bank accounts. The restriction on non-cash transactions is temporary.
