Envd fines. Penalty for the declaration of envd

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 various types of other offenses. 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, no penalty is applied.

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 income tax withheld from them. 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.

The legal fact that serves as the basis for starting to exercise control over compliance with the deadlines for the submission of tax settlements and tax returns by taxpayers stipulated by tax legislation is the onset of the statutory deadline for submission of relevant reports to the tax authority.

It should be noted that on the part of the tax authorities, inspectors daily reconcile the list of taxpayers who have not submitted one or another tax reporting with the actually submitted reports for the day.

A tax declaration (calculation), as well as documents that, in accordance with tax legislation, must be submitted together with a tax declaration, may be submitted by taxpayers to the tax authorities:

one). On paper:

Personally, or an authorized person (representative);

By mail, with a mandatory description of the attachment.

2). If the number of employees is more than 100 people, then taxpayers are obliged to submit reports to the tax authority through the TCS communication channels.

Failure to comply with the procedure for submitting tax reports in electronic form entails a fine (in the amount of 200 rubles) in accordance with Article 119.1 of the Tax Code of the Russian Federation. At the same time, the proceedings in the case of a tax violation, provided for by Article 119.1 of the Tax Code of the Russian Federation, are carried out in accordance with Art. 101.4 of the Tax Code of the Russian Federation.

The procedure for determining the date of submission of tax returns is:

When sending a tax calculation (declaration) by mail, the day of their submission is the date of sending on the stamp of the post office;
When transferring an electronic document (tax declaration) via communication channels, the date of submission is the date of their sending.

Late submission of tax returns - fines

Failure to comply with the deadlines for submitting tax reports to the tax authorities, or failure to submit them at all, is often allowed by taxpayers. One of the reasons for the violation of the deadline is a change in the tax reporting template, or a change in the procedure for its submission.

Violation of the deadlines for the submission of declarations (calculations) entails the imposition of penalties in the amount of 5% of the unpaid amount of tax payable (surcharge) on the basis of this tax document (declaration), for each full or incomplete month from the date set for its submission, but no more 30% of the specified amount and not less than 1000 rubles, in accordance with Article 119 of the Tax Code of the Russian Federation.

In addition to penalties for violation of the deadlines for submission, which are established by the tax code, fines are also provided for by the administrative code of the Russian Federation, which must be paid by officials responsible for the timely submission of tax reporting (declarations) of article 15.5 of the Code of Administrative Offenses of the Russian Federation. Penalties range from 300 to 500 rubles, or an administrative penalty in the form of a warning can be issued.

Also, the tax authorities can send a notice to the bank about blocking the current current account for late submission of tax returns (clause 3, article 76 of the Tax Code of the Russian Federation). The account is blocked if the tax reporting is not submitted within 10 days after the expiration of the submission deadline set for it. The tax authorities block all accounts opened at the time of the analysis of the accounts.

Violation of the deadline for submitting a declaration on UTII

A declaration on the calculation of a single tax on imputed income is submitted to the tax authority at the place of the type of activity or at the place of registration of a legal entity or individual entrepreneur (for example, for passenger transportation, cargo transportation, taxi services).

The deadlines for submitting a UTII declaration to the tax authorities are established by law no later than the 20th day of the month following the reporting quarter (clause 3 Art. 346.32 Tax Code of the Russian Federation).

The UTII declaration form is filled out

When applying the taxation system, in the form of paying a single tax on imputed income (UTII), income in this case is determined in accordance with Article 346.26 of the Tax Code of the Russian Federation. Declaration form, approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / [email protected]

In the tax return for UTII on line_100 "Tax base" section 2 "Calculation of the amount of a single tax on imputed income for certain types of activities", this is considered imputed income in accordance with Art. 346.29 of the Tax Code of the Russian Federation. If the taxpayer uses several types of activities, then a separate sheet of section 2 is filled out for each type and, accordingly, income is calculated in aggregate and for all 4 quarters of the reporting tax period.

The single tax amount is calculated according to the following formula:

Single Tax = (N / base * 15% (or a reduced rate in accordance with the regulatory documents of the constituent entity of the Russian Federation) - Insurance premiums.

Violation of the deadlines for submitting a tax return for a single tax entails the imposition of penalties in the amount of 5% of the unpaid amount of tax payable (additional payment) on the basis of this tax document (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 1000 rubles, in accordance with Article 119 of the Tax Code of the Russian Federation.

It is worth noting !!! that there are no “indulgences” in case of untimely reporting; the approach to all is the same, to those who overstayed one day and those who did not represent it, let's say a month.

For example, if the taxpayer not only overdue the deadline for submitting the declaration, but also did not pay the tax, then the amount of penalties will be correspondingly larger.

Late filing of tax return: penalties

Each taxpayer must submit reports to the tax office, but not all and not always do this 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 the declaration to the tax authority within the established time limit entails a fine in the amount of 5% of the 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% of the specified amount and not less than 100 rubles If the 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 working 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 in 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 amended declaration, or on the basis of data obtained as a result of an in-house tax audit of the amended tax declaration.

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 liability 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 based on the results of the tax period - the calendar year, then the "declaration" for this tax for the reporting period (I quarter, six months and nine months of the calendar year) is nothing more than an advance payment calculation, and not a tax declaration. 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 the laws of the 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 of an administrative fine on 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 of the organization, a fine was charged for late submission of 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 fees

Fixed IP payment (once a year):

Personal income tax payment (13%) (once a year):

Income tax (once a quarter):

I sq. – until April 28
II quarter. – until July 28
III quarter. – until October 28
IV quarter. – until January 28

STS tax payment (once a quarter):

I sq. – until April 25
II quarter. – until July 25
III quarter. – until October 25
IV quarter. – until April 30 (IP), until March 31 (organizations)

UTII tax payment (once a quarter):

I sq. – until April 25
II quarter. – until July 25
III quarter. – until October 25
IV quarter. – until January 25

VAT tax (once a quarter):

I sq. – until April 20
II quarter. – until July 20
III quarter. – until October 20
IV quarter. – until January 20

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

This type of reporting was canceled from 01.01.2010.

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

The penalty for failure to submit reports to the pension fund is 5% of the amount of insurance premiums payable, accrued payable for the last 3 months of the reporting (calculation) 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.

Each taxpayer, regardless of which regime applies, is required to submit a report on their financial results to the tax authority by filing a declaration. Exceptions are cases provided for by law, for example, entrepreneurs working on the terms of a patent. But individual entrepreneurs and organizations on UTII are not considered such an exception, therefore, if the tax reporting rules are not followed, a fine for the 2017 UTII declaration may be applied to the taxpayer.

All taxpayers who have voluntarily chosen this taxation regime are required to submit a UTII declaration. The essence of the document is to reliably display the amount of tax calculated and paid to the state budget, and income and expenses do not need to be indicated, since the tax calculation depends on the base profitability specified in article 346.29 of the Tax Code of the Russian Federation.

It is rented to the fiscal authority at the place of registration of the individual entrepreneur or legal entity, or at the place of residence of the entrepreneur.

Important features of declaration

If the payer of the single tax has ceased his activities, but has not been deregistered, then he is not exempted from submitting a declaration. For individual entrepreneurs and organizations on UTII, registered as taxpayers of a special regime, it is not allowed:

non-submission to the fiscal authority on a quarterly basis of the declaration form;
submission of a document with zero indicators.

An entrepreneur or organization is considered deregistered only after submitting a relevant application:

for individual entrepreneurs - the UTII-4 form;
for organizations - the UTII-3 form.

If the company ceased operations in the middle of the tax period, then the tax is calculated taking into account the basic profitability for the full month.

An important feature is that the imputed tax is calculated taking into account the possible income from a certain type of activity. In this case, the actual income does not play any role, even if the enterprise worked at a loss. Taxpayers are required to pay a fixed amount of UTII and report this to the tax authorities.

Late fee

A delay in filing a UTII declaration even for 1 working day threatens the taxpayer with a fine, but its size is due to the delay. But the tax legislation establishes a fine of 5% of the amount of tax payable to the budget based on the results of the declaration, but not less than 1000 rubles. The maximum penalty threshold also exists, it is equal to 30% of the amount of tax payable to the budget based on the results of the declaration.

The amount of the fine is imposed on the individual entrepreneur or the enterprise as a whole, but the official may also be held liable (fine from 300 to 500 rubles or a warning).

In addition to fines, a delay of more than 10 days can lead to another punishment, this is the blocking of settlement accounts of an organization or individual entrepreneur (Article 76 of the Tax Code of the Russian Federation). Only government fees and taxes are allowed. Note that the requirement to block accounts applies to all banking organizations. After filing the declaration, the tax inspectors withdraw their demand, but the accounts remain frozen for some time (usually 10 to 14 days).

Late transfer of UTII

Late deduction of tax payments also entails a fine, which is 20% of the amount of tax not transferred to the budget. But in some situations, it can be increased to 40%, for example, when the intentionality of the act is proven.

In addition to fines for the amount of arrears from the first day of delay, a penalty is charged, regardless of the circumstances. For each day of delay, it is 1/300 of the current key rate (10.5%).

It can also be said that, in accordance with Article 46 of the Tax Code of the Russian Federation, the fiscal service has the right to withhold tax payments payable, as well as the amount of fines and penalties from the taxpayer's current account without his voluntary consent. To do this, inspectors apply to a banking organization with a corresponding application or repay the arrears at the expense of electronic means of an unscrupulous UTII payer.

Each payer for each tax must submit a declaration to the tax office, except as otherwise provided by law. This follows from paragraph 1 of Article 80 of the Tax Code of the Russian Federation. If, for example, the special tax regime (SNR) in the form of a patent system does not provide for the obligation to submit a declaration, then payers of the single tax on imputed income (UTII) are required to submit declarations quarterly. Failure to comply with this obligation will result in appropriate liability. The penalty for violating the procedure for filing a UTII declaration in 2017 is provided for by both the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

UTII Declaration

Payers using the CHP in the form of UTII payment pay tax to the budget and report to the relevant inspection of the Federal Tax Service of Russia on a quarterly basis. The UTII payer, based on the results of each quarter during the year, must submit a declaration with the tax calculation to the tax office (Article 80, Article 346.32 of the Tax Code of the Russian Federation).

The declaration is submitted to the inspection in accordance with the form and recommendations for filling out, approved by the Order of the Federal Tax Service of Russia dated 04.07.2014 N ММВ-7-3 /.

The deadlines for filing a UTII declaration in 2017 are as follows:

For the 4th quarter of 2016 - no later than January 20, 2017;
For the 1st quarter of 2017 - no later than April 20, 2017;
For the 2nd quarter of 2017 - no later than July 20, 2017;
For the 3rd quarter of 2017 - no later than October 20, 2017.

It is important to understand that a single tax is calculated on the basis of possible, and not actually received income (Article 346.27, paragraph 1 of Article 346.29 of the Tax Code of the Russian Federation). For this reason, the payer needs to declare not actual, but imputed income. UTII payers pay a fixed tax and report to the tax office even with minimal or no income.

An individual entrepreneur or organization that has terminated the relevant activity for which they pay UTII is removed from tax records.

To do this, they submit to the relevant inspectorate of the Federal Tax Service of Russia, in which they were registered as a UTII payer (appendices 3, 4 to the Order of the Federal Tax Service of Russia of December 11, 2012 N ММВ-7-6 /):

form N UTII-3 - for the organization;
form N UTII-4 - for an individual entrepreneur.

For UTII payers who have not been deregistered, the following is prohibited:

There are no specific deadlines for declaring UTII if the UTII payer has ceased the relevant activity. The implementation of deregistration only on the basis of an application submitted to the inspection is lawful (Letter of the Federal Tax Service of Russia dated 03/20/2015 N GD-4-3 /);
In case of termination of activity of one of the outlets in the middle of the tax period, UTII must be calculated for the full month in which the specified object ceased operation.

Tax Liability

Late submission of the declaration (for example, if the deadline for submitting the UTII declaration for the 1st quarter of 2017 is violated by two months) may entail liability: in the form of a fine of 5% of the tax amount that must be calculated and paid according to the declaration for the given tax period, for each month of delay, but not more than 30% of this amount and not less than one thousand rubles (paragraph 1 of Article 119 of the Tax Code of the Russian Federation).

Administrative responsibility

Violation of the deadlines for declaring UTII entails administrative liability of the entrepreneur or the responsible official of the organization in the form of a warning or a fine (300 - 500 rubles) (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

Brief up-to-date information on the obligation to pay UTII, the procedure, terms for its payment and declaration is also contained on the official website of the Federal Tax Service of Russia on the Internet.

Penalty for late submission of VAT returns

Organizations and individual entrepreneurs who are UTII payers must submit a declaration for this tax. Currently, the form approved by the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / 353 is valid (clause 2 of the order of the Federal Tax Service of Russia dated December 22, 2015 No. ММВ-7-3 / 590).

The tax period for UTII is a quarter (Article 346.30 of the Tax Code of the Russian Federation). The declaration must be submitted to the tax authority no later than the 20th day of the month following the previous quarter (clause 3, article 346.32 of the Tax Code of the Russian Federation).

If the company (IP) has delayed the submission of the declaration, then this may entail liability. In particular, the UTII payer may be fined. The amount of the fine will be 5% of the tax that is not paid on time. A fine will be taken for each month of delay, regardless of whether it is full or not.

At the same time, the fine cannot be more than 30% of the amount of tax not paid on time, but not less than 1000 rubles (Article 119 of the Tax Code of the Russian Federation). However, if the taxpayer has mitigating circumstances, then the fine can be reduced (clause 1, article 112, clause 3, article 114 of the Tax Code of the Russian Federation).

In addition to a fine for late submission of the declaration, an official of the company may be held liable. He may be warned or fined. The amount of the fine will be from 300 to 500 rubles (Article 15.5, Part 3, Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

In addition, the tax inspectorate may block the current account of a company that has not submitted its UTII return on time. This can happen if the delay period has exceeded 10 business days (clause 2, article 76 of the Tax Code of the Russian Federation).

Submit UTII reports without penalties and the first time through Kontur.Extern. Three months - free!

Penalties for individual entrepreneurs for non-payment of fees, for illegal advertising, for overloading a truck and others

Entrepreneurial activity is associated with compliance with legislative norms and acts of various fields. The registration procedure as an individual entrepreneur confirms the fact that the entrepreneur agrees with responsibility for violating generally established business rules. So, an individual entrepreneur must strictly follow the rules of tax and accounting, comply with the rules of cash accounting, obtain the necessary permits for a number of areas of activity, and successfully pass inspections by regulatory authorities. What penalties for individual entrepreneurs in 2018 are provided for violation of the requirements of the law, and for which an extreme measure is provided - imprisonment.

Lack of permits

Lack of documents permitting entrepreneurial activity is punishable by measures of administrative and criminal liability. In 2018, individuals for carrying out activities without registering as an individual entrepreneur will be fined in the amount of 500 to 2000 rubles for each revealed fact.

Separate administrative responsibility is provided for entrepreneurs whose business belongs to the category of licensed:

doing business without a license (if such permission is required) - 2000-2500 rubles;
in case of violation of the conditions stipulated by the license - 1500-8000 rubles, in some cases - suspension of activities for a quarter.

In addition, Russian legislation establishes a requirement to obtain a permit from the SES for individual entrepreneurs who are engaged in business in the service sector. At the same time, entrepreneurs often fail to meet the requirements of the sanitary and hygienic service. Minor infractions may result in a warning.

Penalties of the Sanitary and Epidemiological Service of the SES for individual entrepreneurs are limited to the range of 20-30 minimum wages in case of failure to comply with established standards, 30-40 minimum wages in case of failure to comply with preventive instructions. If violations have led to mass poisoning or disease, the entrepreneur will be held criminally liable. If the violations resulted in the death of the consumer, the prosecutor's office may demand imprisonment for up to 5 years.

Persons engaged in entrepreneurial activities without going through the registration procedure as an individual entrepreneur or entrepreneurs engaged in business requiring licensing without permission, whose turnover exceeded 2.25 million rubles, may be held criminally liable.

Late filing of reports and payment of taxes

Entrepreneurs, depending on the chosen tax regimes, are required to regularly report to regulatory authorities within strictly regulated deadlines, as well as pay taxes and insurance premiums. In case of violation of the deadlines for paying taxes, an individual entrepreneur is brought to administrative responsibility, which entails penalties in the form of fines and penalties.

In the event of a short delay for a good reason, the entrepreneur may get off with a warning. And vice versa, if the individual entrepreneur delayed the payment for a long time or did not pay at all, as well as in case of serious violations in accounting documents, tax returns, serious measures will be taken, up to the seizure of property.

Violation of the obligation to pay taxes for individual entrepreneurs can be punished by a minimum fine of 200 to 1000 rubles. The grounds for imposing such a punishment are incorrectly completed documents and a slight delay. In the course of carrying out financial and economic activities, an entrepreneur is obliged to keep records of income and expenses, as well as assets. Based on these data, the amount of tax is calculated, which is indicated when filling out the declaration and is payable to the budget.

The laws for individual entrepreneurs provide for a fine for violations of accounting rules, namely:

lack of primary documentation confirming the transactions performed, as well as accounting registers;
the absence or incorrect reflection of transactions on the relevant accounts, the movement of funds, material values and other assets.

For each form of taxation, separate procedures for accounting and document management are established. The minimum accounting is provided for UTII: it is required to keep records only according to the physical indicator.

Tax inspection bodies can apply to entrepreneurs who violate the taxation procedure a number of measures:

if the individual entrepreneur has underestimated the amount subject to taxation, the amount of the fine will be 40,000 rubles;
in case of violation of the payment deadline for 2 or more reporting periods, the amount of the fine can reach 30,000 rubles;
if a violation is detected during 1 reporting period - 10,000 rubles;
in case of delay, 1/300 of the refinancing rate is charged daily;
Every day, the tax inspection authorities charge 20-40% of the amount of non-payment or the amount paid late, at least 40,000 rubles.

Before applying this or that punishment, the tax service will carefully study the circumstances of the violation, after which it will issue a verdict.

Based on the results of financial and economic activities or when choosing a form with a fixed tax payment, an individual entrepreneur must regularly file a tax return. Submission is carried out within the time limits regulated for each taxation regime on the forms of the established sample. If the form of the form does not correspond to the reporting period, the declaration is recognized as not provided.

The penalty for failure to submit an IP declaration or violation of the deadlines for filing is established by Art. 119 of the Tax Code of the Russian Federation, the size is:

5% of the tax amount to be paid for each full month or incomplete from the moment when the declaration was to be filed, at least 100 rubles, maximum 30% of the declaration amount;
30% of the amount of tax payable on the declaration if payment is delayed for more than 180 days, and 10% of the tax on the declaration for each month (full and incomplete) from 181 days.

In addition to the bodies of the tax service, extrabudgetary funds carry out a controlling function.

Sanctions are applied in case of non-payment of insurance premiums by an individual entrepreneur for himself and his staff, untimely submission of information and reporting to the FSS:

if the deadlines for payment of contributions are violated, penalties are charged;
refusal to provide the requested forms and information is subject to a fine of 200 rubles. for each document
non-payment of contributions with an underestimation of the base is punishable by a fine of 20% of the unpaid amount;
late submission of reports - a penalty of 5% of the amount of non-payment for each month of delay, maximum 30%.

Most of the violations are detected in the process of inspections. Regulatory authorities actively use software that monitors violations of payers, after which they appoint an audit (desk or on-site). It is important to know that the application of sanctions is only allowed for 3 years from the period of the violation.

The calculation of the delay in the deadline for filing tax returns is calculated in business days. Responsibility arises in case of a delay of 1 day.

Violation of cash discipline

Penalties for individual entrepreneurs for non-compliance with the law within the framework of cash discipline depend on the type of violation. The maximum period for liability is limited to 2 months from the date of the violation. This means that in case of a single violation, there is a chance to avoid administrative punishment.

During the audit, the following violations can be identified with the subsequent application of penalties:

non-use of cash registers - a fine of 25-50% of the amount of calculations that were made without the use of cash registers (minimum 10,000 rubles);
if an entrepreneur uses a cash register that does not meet the requirements established by law, the amount of the fine is 1.5-3.5 thousand rubles;
a fine from 1,500 to 3,500 rubles is imposed on an individual entrepreneur who uses KKM with violations, namely, does not comply with the procedure for registration and re-registration (including terms and conditions), as well as application. Similar sanctions are imposed on the refusal to provide the regulatory authorities with cash documents or any information upon request, or the provision is not within the regulated time frame;
failure to issue a strict reporting form (check) to the buyer or failure to send the specified documents by e-mail if requested, threatens with a fine of 2 thousand rubles.

It is worth noting that the violations detected for the second time due to the non-use of CCPs in cases where the amount of settlements made without CCPs exceeded one million rubles are punishable by the suspension of business activities for up to 90 days.

In addition, entrepreneurs carrying out trading activities using the object of trade are payers of the trade tax. In this regard, individual entrepreneurs are required to register as payers of the trading fee within 5 working days from the date of the start of trading activities. To do this, you need to notify the tax authorities, indicating in the application the type of trade and the characteristics of the trade facility. In addition, regulatory authorities are required to be notified of any change in business conditions that may affect the amount of the fee. The term is identical - 5 days after the changes.

Entrepreneurs for non-payment of the sales tax, as well as for untimely registration, are subject to tax and administrative liability:

untimely filing of a notification - 10 thousand rubles;
ignoring obligations on notification of deregistration - 200 rubles. for each document
non-payment of the fee (partial or complete) - 20% of the amount of non-payment;
intentional non-payment of the fee - 40% of the amount.

Detailed explanations are required by the situation with the cash limit for individual entrepreneurs. An individual entrepreneur has the right not to set limits on cash in hand if the annual turnover does not exceed 800 thousand rubles, and the number of employees is 100 people. The limit is approved by an internal order, the absence of which means that at the end of the shift there should be no cash in the cash register. Compliance with the requirements for the cash limit is subject to mandatory control by the responsible authorities. For violation of the requirements for accounting for cash, an entrepreneur is subject to a fine of 4-5 thousand rubles. The statute of limitations for holding liable is 2 months from the date of the violation.

If, after 2 months from the date of violation of cash discipline, liability was avoided, but at the time of the inspection by the Federal Tax Service Inspectorate, the fact was established, you should not rejoice. Identification of violations will lead to close attention from the regulatory authorities.

Other fines

The activities of entrepreneurs are also subject to control by other state bodies. Violation of various norms for the implementation of financial and economic activities leads to penalties. One of the most important aspects of entrepreneurial activity is interaction with customers (consumers). Relations are regulated by Rospotrebnadzor. The state body protects the rights and interests of consumers, relying on legislative norms and standards.

Rospotrebnadzor performs many functions, controls:

Compliance with consumer protection laws.
Sanitary and epidemiological situation.
Certification of personnel working with food products.
Social and hygienic audit.
Following the norms of the laws of the sphere of energy saving and increasing energy efficiency.

The most common fines of Rospotrebnadzor for individual entrepreneurs in 2018:

It is allowed to appeal against the decision to bring to administrative responsibility within 10 days.

One of the most popular areas of business activity is the direction of cargo transportation. However, the conduct of such a business is fraught with multiple penalties in case of non-compliance with established legislative norms. In addition to the requirements regarding the serviceability of transport, compliance with traffic rules, the rules of work and rest for drivers, the entrepreneur must comply with the norms for the maximum load on the axle, as well as restrictions on the total weight.

The penalty for overloading a truck in 2018 depends on the degree of excess of the permitted standards:

2-10% - 150,000 rubles;
10-20% - 250,000 rubles;
20-50% - 400,000 rubles;
over 50% - up to 500,000 rubles.

As a rule, the responsibility lies with the carrier, but the news of 2018 says that in some cases the responsibility may be shared by the sender of the goods. The latter must provide the driver and the individual entrepreneur with a document reflecting the correct weight of the cargo, permission to travel on public highways if the cargo is oversized or exceeds the norm. If the entrepreneur succeeds in proving the fault of the sender of the goods, then he has the right to claim compensation for the expenses incurred.

Another common violation among entrepreneurs is illegal advertising. Businessmen strive to actively promote their own business, using various methods of attraction.

advertising on a car can be punished by a fine of up to 30 thousand rubles. However, for the application of penalties, the car must completely or partially lose its functional purpose, or its appearance must be subjected to significant changes. It also entails the imposition of a fine to change the car, which creates a threat to traffic. It is forbidden to use transport for sound notification of citizens about the services provided or goods sold;
outdoor advertising without permission is punishable depending on the region (on average, 10-30 thousand rubles);
advertising on poles, asphalt, signs is also punishable by a fine, at least 10 thousand rubles.

Often entrepreneurs in pursuit of profit forget about the established norms of legislation. It is worth remembering that only following the norms of the law will save you from unplanned expenses and the costs of covering penalties.

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Penalties for failure to submit reports to the tax office are a nightmare for any chief accountant and a headache for a manager. How to avoid problems with the inspection and always be a punctual taxpayer?

Late submission of tax returns

Violation of the deadlines for submitting reports to the inspection (or failure to submit reports at all) is a rather frequent phenomenon, due to constant changes in the timing and procedure for their submission.

IMPORTANT! Do not forget that if the last day for reporting falls on a Sunday or a non-working national holiday, then it is shifted to the next business day following this weekend or holiday (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Read more about the rules for determining the timing of payment of various taxes in the material. What you need to know about tax due dates .

Penalties for failure to file tax returns

P. 1, Art. 119 of the Tax Code of the Russian Federation states that a delay in filing a tax return or calculating insurance premiums threatens the taxpayer with a fine of 5% of the amount of tax or contribution that was not paid on time, for each full or incomplete month of delay. At the same time, the minimum amount of the fine is 1 thousand rubles, while the maximum is limited to 30% of the unpaid tax or contribution taken from the report data.

IMPORTANT! In the absence of tax activity that does not imply non-reporting in the absence of an object of taxation, a zero tax return must be submitted. Failure to do so will result in a fine of Rs. (Letter of the Ministry of Finance dated 07.10.2011 No. 03-02-08/108).

And whether you need to take a zero calculation for insurance premiums, read here.

In addition, according to paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, inspectors may charge 200 rubles for failure to provide information necessary for the implementation of tax control functions (for example, certificates 2-NDFL). (for each unsubmitted certificate). And for the late submission of form 6-NDFL, the same article of the Tax Code of the Russian Federation provides for a fine in the amount of 1,000 rubles. for each month of delay.

IMPORTANT! Unlike other reports that can be submitted on paper or via telecommunication channels (TCS), the VAT return since 2015 has been submitted only in electronic form. Now, even a timely prepared and submitted declaration for this tax in paper form is considered not submitted (clause 5, article 174 of the Tax Code of the Russian Federation). For other reporting forms, violation of the method of delivery (on paper instead of TKS) will lead to a fine of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

The above sanctions are imposed on the taxpayer. But an official also runs the risk of receiving a warning or a fine - it ranges from 300 to 500 rubles. (Articles 15.5, 15.6 of the Code of Administrative Offenses of the Russian Federation).

The most unpleasant thing that untimely reporting can turn into is the blocking of current accounts. This can happen if a tax return is not submitted within 10 days of its due date. All settlement accounts are blocked, including currency ones, even if they are in different banks. This right of inspection is provided for in paragraph 3 of Art. 76 of the Tax Code of the Russian Federation.

NOTE! The tax authorities are not entitled to block the taxpayer's settlement account for undelivered calculations of advance payments on income tax (determination of the Supreme Court of the Russian Federation of March 27, 2017 No. 305-KG16-16245).

The amount of penalties for non-submission of tax returns does not differ in variety. It is easy to remember them: if you are late with the declaration, get ready to shell out at least 1,000 rubles from your “pocket”. At least 300 rubles. the manager will be fined (if you're lucky, you can get off with a warning). It is highly undesirable to be late with the submission of the declaration for more than 10 days, since such a delay will give the tax authorities a reason to suspend operations on bank accounts.

Read more about the blocking procedure here.

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Will there be a penalty for not filing the UTII declaration on time?

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Penalty for failure to file the UTII declaration on time definitely will be in 2017. How much it is and what other measures can be taken in relation to the negligent UTII payer, read in this material.

What does the tax law provide for non-delivery of the declaration

The sanctions that the tax authority can apply if it does not receive the necessary report on time are spelled out in Art. 119 of the Tax Code of the Russian Federation. The exact amount of the fine will be set depends not only on the submission of the declaration (calculation), but also on the actual payment of the amount of tax due on this declaration to the budget:

If the tax due for the period was fully transferred to the budget by the due date, and only the declaration was “late”, the fine will be at least 1000 rubles. The same responsibility arises if the zero declaration is not submitted on time.
If neither the declaration was submitted nor the tax was paid, the penalty will be charged on the entire amount of the tax not received by the budget in the following order:
- 5% of the amount of unpaid tax for each month of delay (full or incomplete). This means that even if the delay is several days, there is already one incomplete month.
- The total amount of fines can be a maximum of 30% of the amount of unpaid tax, but not less than 1000 rubles. That is, a penalty of 5% can be charged during each of the 6 months from the date of delay. If the taxpayer managed not to report and not pay for a longer period, the fine in the end will still be 30%.
If the taxpayer was late in filing the declaration, and paid the tax in part, the tax authorities will take the difference between the entire amount of tax due and the part actually paid to calculate the fine. The penalty for this delta is calculated in the same manner as described in the previous subparagraph.

In addition, penalties will be charged on the tax underpaid to the budget, in their own way, under Art. 75 of the Tax Code of the Russian Federation, regardless of whether any other sanctions were applied to the taxpayer or not.

What are the sanctions for not submitting a report on time according to the Code of Administrative Offenses of the Russian Federation

Violation of tax legislation entails not only tax sanctions, but also administrative liability. In case of failure to file a tax return, the norms of Art. 15.5 of the Code of Administrative Offenses of the Russian Federation.

According to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, officials (responsible for submitting reports and paying taxes) may be issued a warning or fined, which ranges from 300 to 500 rubles for each violation.

NOTE! According to the Code of Administrative Offenses of the Russian Federation, fines must be paid within 60 days from the date of the decision on the offense. Such fines in case of non-payment can be collected through the courts. If the case of non-payment of a fine under the considered Art. 15.5 of the Code of Administrative Offenses of the Russian Federation reached the court, then, by decision of the judge, another fine may be collected, in the amount of 2 times the original amount, but not less than 1000 rubles. And also can be assigned:

administrative arrest for up to 15 days;
forced community service for up to 50 hours.

It should be remembered that in certain cases (resulting in a shortfall in tax receipt by the budget in the amount defined as especially large), in addition to administrative liability, criminal liability may also be applied.

You can find out in detail what and when criminal liability is imposed on negligent taxpayers in our section.

What additional measures can be applied to those who do not submit reports on UTII

For those who did not submit UTII reports on time, general measures of additional impact may be applied. Including, first of all, one should remember about blocking the bank accounts of an unscrupulous taxpayer.

The possibility for tax authorities to block bank accounts is provided for in Art. 76 of the Tax Code of the Russian Federation. If the submission of the declaration is overdue by more than 10 business days after the filing date established by law, the tax authority has the right to send to the banks where the taxpayer is served, a decision to suspend operations on his accounts.

Operations are blocked in the expenditure side (that is, money will be credited to the account, but the taxpayer will not be able to use it). When blocking, the following nuances are taken into account:

The account is blocked without prior notice to the taxpayer. The Federal Tax Service did not support the idea of warning about blocking (see letter of the Federal Tax Service No. AS-3-15 of July 28, 2016).
In case of blocking due to failure to submit a declaration, the account may be blocked without any limitation of the blocked amount, that is, for the entire amount in the account or incoming to the account. This position was once supported by the Ministry of Finance (see, for example, the letter of the Ministry of Finance dated April 15, 2010 No. 03-02-07/1-167).
Exceptions available for debiting from a blocked account are payments that, in order, must pass before tax:
- 1 - payments on court decisions in compensation for harm to life and health, as well as payments on alimony obligations;
- 2 - settlements on severance pay and wages paid under executive documents;
- 3 - payroll settlements with employees with whom employment contracts have been concluded, as well as mandatory insurance contributions from these salaries;
- 4 - other payments under executive documents (not included in groups 1 and 2);
- 5 - already the tax payments themselves and everything else that did not fall into the previous items of the list; this rest can no longer be paid from a blocked account.

Secondly, it should be mentioned that in case of non-receipt of a declaration from the taxpayer, the Federal Tax Service may initiate the calculation of the tax according to its own data. Namely - to conduct a desk audit without a declaration. Just the activity on UTII in this case is a very suitable case for such a check, since the tax is calculated from the amounts imputed to the calculation, and not from the actual income. That is, the payer of UTII, who did not provide the calculation, will be presented for payment to the budget the amount that the tax itself will calculate. Moreover, if the payer does not submit his calculation option in the declaration, the result of the desk audit will become mandatory for him to complete.

For more information about what a cameral without a declaration is, read: “Art. 88 of the Tax Code of the Russian Federation (2016): questions and answers.

For failure to file any declaration on time, including the UTII declaration, a number of measures to influence the taxpayer are provided:

tax sanctions;
administrative sanctions;
criminal sanctions in individual cases;
other measures of influence, for example, blocking bank accounts or presenting for payment of tax on a desk audit without a declaration.

Therefore, in order to avoid falling under this set of measures, it is recommended to provide UTII declarations in a timely manner.

Learn more about how to prepare and when to submit a UTII declaration and what may be the nuances of calculating the budget in this special regime, learn more from our section .