Penalty for late payment of tax. Tax Terms

A tax should be understood as a gratuitous payment that is levied on individuals and enterprises in favor of the state. The corresponding obligation is established by Art. 57 of the Constitution. In Russia, various taxation systems of enterprises are used (OSNO, UTII, USN). Different taxes and fees are also provided for individuals. Employers have an obligation to make contributions to extrabudgetary funds.

Personal income tax

This tax is considered federal. It is deducted from all income received by citizens of the Russian Federation last year. In this case, payment can be made both in kind and in cash. The income from which personal income tax is levied includes:

• Salary.
• Presents.
• Premium.
• Income from renting or selling property.
• Win.
• Payment of training / meals for an employee by an enterprise and so on.

According to the current Tax Code, the personal income tax rate is 13% for residents. The tax base may be reduced by the amount of deductions provided for in the law.

Own

If a citizen acts as the legal owner of real estate, annually by post of the Federal Tax Service will send a notification with receipts of land tax and collection of property. The objects of taxation are:

• Apartment.
• House.
• Country house.
• Share in the law (with common ownership).
• Garage.
• Construction.
• The room.
• Building, building.

Property tax is classified as local tax. He, accordingly, goes to the budget of the Moscow Region. Land tax is also considered local. The rate on it is set by the administration of Moscow Region. However, it cannot be higher than 1.5%. Calculation is carried out in accordance with the cadastral value of land. As in the previous case, the Federal Tax Service sends receipts. Deadline for payment land tax postponed to December 1. That is, from 2016, deductions must be made until 1.12 of the year that follows the past reporting period. Another tax is a fee for the use of water and wildlife. It is deducted to the federal budget. Such a tax is paid by citizens who hunt animals or catch the inhabitants of the water areas.

Vehicles

TA with a vehicle is considered regional. It goes to the budget of the subject of the Russian Federation in which transport is registered. The objects of taxation should include:

• Cars.
• Motorcycles.
• Buses
• Scooters.
• Boats.
• Ships.
• Yachts
• Snowmobiles.
• Aircraft, etc.

The tax is not levied on low-powered cars, boats (rowing, as well as motor, whose engine is no more than 5 hp), cars for the disabled, bought through social protection authorities. The calculation of the tax amount is carried out by the Federal Tax Service in accordance with the information received from the authorities registering the vehicle. The deduction obligation must be fulfilled annually. As with land tax, the deadline for payment is postponed to December 1.

A responsibility

The Tax Code of the Russian Federation imposes penalties and fines for late payment of taxes. These measures are used to ensure the fulfillment of obligations imposed by law, and also as a punishment for violation of regulations. Let us further consider in detail what the penalties for taxes and fees are.

General information

Payment of taxes of individuals is of particular practical importance for the economy. These revenues make up a certain share of budget revenues. Legislation sets clear deadlines for paying taxes. In case of deduction of the due amount in a later period, an additional amount of money is charged from the subject. With full or partial tax evasion if it is incorrectly calculated, the law provides for a fine.It is 20% of the unpaid amount. A fine acts as a punishment for violation of a tax order. The basis for the application of this sanction is art. 122 Tax Code. Penalties are established in case of untimely payment of the imputed amount (delay). Thus, under the Tax Code, both of these sanctions can be applied to an entity that violated the established period for deduction.

Exceptions

The deadlines for paying taxes can be skipped for various reasons. The legislation stipulates cases when sanctions are not applied to the subject. These include, in particular:

1. Seizure or suspension of operations on bank accounts. In this case, payment of taxes of individuals cannot be carried out practically. Such measures can be applied to funds in accounts by a court or the Federal Tax Service. Moreover, penalties for late payment of tax are not charged during the entire period of freezing r / s.
2. Cases when the subject acted according to the explanations of the norms of the Tax Code given by the Federal Tax Service or the Ministry of Finance. As a result, he formed an arrears.

No other cases may suspend the accrual of late interest tax.

Important point

It should be noted that in the second case, penalties for late payment of tax will not be charged only if the specified explanations were given by the authorized bodies to the personal request of the subject or they apply to an indefinite number of people (mass letters). In various sources you can find a large number of different documents. For example, letters of the Ministry of Finance often come across that explain the position of the financial department regarding a particular issue. However, most of these explanations are private in nature, that is, they are addressed to specific individuals. If another entity uses such explanations, and as a result of control measures an arrears are revealed, he will have to pay tax, penalties and a fine. This means that if a dispute arises, it is advisable to send your own request to the Federal Tax Service or the Ministry of Finance.

General order

Calculation of interest on taxes is carried out in accordance with Art. 75 Tax Code. The accrual starts for each day (calendar) of the omission of the established period for the repayment of the obligation. The amount to be collected is determined as a percentage. The tax penalty is calculated using one three hundredth of the Central Bank's refinancing rate, which is in force in the corresponding period. The amount is charged simultaneously with the main debt or after its full repayment.

Penalties for taxes

They are accrued except for the amounts to be paid to the budget. In this case, it will not matter if other measures are applied to the subject to ensure the fulfillment of the obligation or sanction, if he has violated the requirement to pay tax. Calculation starts from the day following the established date of repayment of debts to the budget. The size of the penalty for late payment of taxes is determined by the formula:

P = Z x D x CP x 1/300, where:

• the amount of tax that has expired - W;
• the number of missed days - D;
• Central Bank refinancing rate - СР.

Example

Suppose an LLC did not deduct before the 1st of February 2012 the amount of land tax of 6 thousand rubles. This debt was repaid only on March 30 of 2012. The Central Bank refinancing rate for 58 days (from February 2 to March 30) was 8%. LLC calculated interest for late payment of tax: 6000 p. x 58 x 8% x 1/300 = 92.8 rubles.

Bid change

It can take place several times during the billing period. In this regard, questions may arise as to what exactly its value should be taken in calculus. In this case, the following point must be kept in mind. If the refinancing rate has changed over the period to a greater or lesser extent, when calculating all its values ​​are applied relative to each period of validity of a particular indicator. For example, an enterprise did not repay on time a budget obligation of 10 thousand rubles.for 2011. The date of payment was set on February 1, 2012. The debt was repaid by the company according to the following scheme:

• On February 15, 4 thousand rubles were transferred.
• March 2 - 6 thousand rubles.

The amount of arrears, thus, amounted to:

• In 13 days from February 2 to February 14 - 10 thousand rubles.
• Over 17 days from February 15 to March 1 - 6 thousand rubles.

We conventionally accept the following refinancing rate:

• from 2.02 to 10.02 - 8% (9 days);
• from 11.02 to 20.02 - 8.25% (10 days);
• from February 21 to February 29 - 8.5% (9 days);
• from 1.03 to 2.03 - 8.25% (2 days).

The company determined penalties for late payment of tax:

(10 thousand rubles x 9 days x 8% x 1/300) + (10 thousand rubles x 4 days x 8.25% x 1/300) + (6 thousand rubles x 6 days x 8.25% x 1/300) + (6 thousand rubles x 9 days x 8.5% x 1/300) + (6 thousand rubles x 2 days x 8.25% x 1/300) = 63.5 rub.

Past due advances

Some enterprises are charged with paying tax advances during the reporting period. The obligation will be deemed fulfilled in the same manner that is established for the budgetary deduction as a whole. This means that if the amounts are sent after the date specified in the legislation, then additional interest will be charged on top. For example, an enterprise may be charged with:

1. Penalties for income tax. At the end of each period, enterprises usually accrue an advance amount based on rates and income. It is calculated on an accrual basis from the first day of the year to the last.
2. Property tax penalties. The advance amount is determined at the end of each period. Its value is 1/4 of the product of the rate and the average price of property established for the corresponding time period.
3. Penalties for late payment of transport tax. The company calculates the amount of the advance payment at the end of each period in the amount of one fourth of the product of the bet and the corresponding base. A regional regulation may repeal such an obligation.
4. Penalties for land tax. Advance amounts are calculated by those entities for which a quarter is defined as the reporting period. Payments by them are calculated at the end of the 1st, 2nd and 3rd quarters. of the current year as 1/4 rate% of the cadastral value of the plot. By order of local authorities, the obligation to deduct advances may be canceled.

If, at the end of the period, the amount of tax assessed is less than the amount of payments, then the interest should be reduced proportionally.

Insurance premiums

As with taxes, penalties for late payment of these payments are charged in addition to fines and principal. It should be noted that in accordance with the Federal Law No. 212, advance contributions for insurance premiums are not provided. During the settlement year (calendar), the entity pays imputed amounts to the funds as mandatory payments. Deductions must be made no later than the 15th day of the month that follows the one in which the amount was determined. If the date falls on a non-working / day off, the next nearest working day will be considered the final number. Penalties are accrued for each overdue day. The countdown starts from the date following the number of fulfillment of obligations established by law. Penalties for each overdue day are determined as a percentage and are calculated from the total unpaid amount of contributions to the insurance fund. The calculations are carried out according to a scheme similar to the above. 1/300 of the amount set by the Central Bank and effective at the time of debt is also taken as the interest rate.

Reporting Amounts

When determining the mandatory deductions from income, the costs in the form of penalties and fines, as well as other sanctions imputed to the entity and transferred to the budget and extra-budgetary funds, are taken into account when establishing the tax base. The following entries should be made in the financial statements:

• DB 99 Cd 68 - penalties for late payment of taxes (advance amounts) are accrued.

If you miss the established date of repayment of arrears of insurance premiums, the following is recorded:

• DB 99 Cd 69 - interest for late payment of monthly mandatory payments.

The amounts collected do not affect either the size of the base or the financial result. In this regard, there are no differences in them under PBU 18/02.