Not a single entrepreneur is immune from tax sanctions in the Russian Federation. This is due to citizens' ignorance of their duties, regular updates of the Tax Code and other acts. The most popular sanction among entrepreneurs is a fine for late submission of reports to the IFTS. Read more about when it is charged and how it is paid, read on.
Definition
Filing reports to the tax authorities is the provision of a set of documents that reflect information about the payment of taxes. This process consists of two stages: preparing a declaration and calculating an advance.
No less important is the 6-NDFL report, which contains information about all persons who received income from a particular resident, about the amounts of accruals, payments, withholdings, which are the basis for taxation. For violation of the deadlines there is a penalty for late submission of reports to the IFTS.
Types of taxes
Consider all the current types of reporting.
| Tax | Term | Payer |
| VAT | Quarterly, until the 25th day of the next reporting month. | The report is provided by all organizations working on general taxation system, at the place of registration. |
| Income tax | Quarterly, until the 28th day of the next reporting month. | |
| Z-PIT | Annually until April 30th. | Individuals - tax agents. |
| 2-personal income tax | Annually until April 1st. | Individual entrepreneurs who have hired employees submit a report at the place of registration. |
| 6-personal income tax | Quarterly, until the 1st day of the next reporting month. | |
| STS | Annually: IP - until April 30;
LLC - until March 31. |
At the place of registration. |
| UTII | Quarterly, until the 20th day of the next reporting month. | At the IFTS at the place of business. |
Sanctions
Let us consider in more detail what a penalty is provided for late submission of reports to the IFTS. 2-PIT, VAT and income tax are taxed at different rates. Therefore, the penalties for each of them are different.
| A responsibility | Tax | Administrative | Criminal |
| VAT | 5% of the amount of tax monthly;
200 rub for providing a paper report. Penalty - 0.003% of the Bank of Russia rate per day. Accounts may be seized. |
300 rub or warning. | Fine up to 300 thousand
Forced labor up to 2 years. 6 months arrest Imprisonment for up to 2 years. |
| Income tax | The penalty for late submission of reports to the IFTS is 200 rubles. | — | — |
| Transport tax | The penalty for late submission of reports to the IFTS is 5% of the amount. | — | — |
| Land tax | |||
| 2-personal income tax | 200 p. per document | For physical persons - 100 rubles.
For officials - 500 rubles. Authorities - 1 thousand rubles. |
— |
| 6-personal income tax | For each month - 1 thousand rubles.
After 10 days, accounts are seized. |
— | — |
| STS | For paid but not declared amounts - 1 thousand rubles. | — | — |
| UTII | 5% of the tax amount. | — | — |
Example
Declaration on income tax It was commissioned on 12/16/15, although the deadline was set for 10/28/15. On the same day, an advance payment of 2 million rubles was paid. In April 2016, the organization passed the following declaration, indicating in it a reduced tax amount.
The penalty for late submission of reports to the IFTS, postings on which will be presented in the balance sheet below, is:
- provision of documents for the 3rd quarter of 2015 - 200 rubles;
- Submission of an annual declaration with a delay - 1 thousand rubles. + 300 rub. from the head.
Legislation
Art. 119 of the Tax Code it is stipulated that failure by the payer to submit a tax return may result in a fine being imposed for late submission of reports - 5% of the tax amount for the tax return. The minimum collection amount may not exceed 1 thousand rubles.
The penalty for late submission of reports that is imposed on the partnership manager is 1 thousand rubles. for each month delay.
The larger the collection amount and the longer the delay, the higher the penalty rate. The minimum amount of the fine is 1 thousand rubles, and the maximum is 30% of the declared tax amount.
Features of the calculations
Consider, for example, some of the nuances of the calculations.
In 2014, a citizen sold a car for 300 thousand rubles, which he purchased in 2012 for 350 thousand rubles. In this operation, the citizen did not have income. Since we are talking about the sale of property that he owned for less than 3 years, according to the Tax Code, the citizen was obliged to submit a declaration in the form of 3-NDFL before 04/30/2015. The citizen did not know about this obligation. In May, he received a letter from the IFTS with a demand to report on the transaction. A citizen submitted a report on May 25 of that year. Penalty for late submission of reports to the Federal Tax Service for personal income tax, even if declaration "zero", is 1 thousand rubles.
IP submitted a VAT return for the 2nd quarter of 2015 on August 25th. The amount of the calculated tax is 30 thousand rubles. The delay is two months. The penalty for late submission of reports to the IFTS IP is 10%, that is, 3 thousand rubles. What should an entrepreneur do in this case:
- voluntarily pay the amount of the fine;
- try to reduce the amount of the sanction by 2 times;
- take no action and wait for the bailiffs.
With the first and last option, everything is more or less clear. Let's consider in more detail the second.
How to reduce the amount of the fine?
The first step is to contact the IFTS and sign the Verification Act. From this moment on, the citizen has 14 days to write the application with reference to Art. 114 of the Tax Code to reduce the amount of the fine. This paragraph states that if there is at least one extenuating circumstance (Article 112), the amount of the fine can be reduced by half. Such circumstances include the offense as a result of a confluence of difficult personal, family circumstances, financial situation or under the influence of other circumstances, in particular:
- first time accountability;
- the presence of dependents.
The more such circumstances are indicated in the application, the more opportunities there are to reduce the fine.
Requisites
Let us consider in more detail the payment details, KBC for the penalty for late submission of reports.
The budget classification code is indicated in each document on the transfer of funds to the budget. The entire list of identifiers can be found in the directory of the same name. As indicated in the payment penalty for late submission of reports to the IFTS? KBK 1821160301001600014. The penalty is listed under the same code:
- for notifying tax authorities about opening / closing an account later than the deadline;
- gross violation of the rules of reference
- violation of the procedure for using property;
- Submission of documents for counter verification later than the deadlines, etc.
Fee for late submission of reports: postings
Let us consider in more detail how to balance fines in the form of an increase in the amount of tax.
| Wiring | Operation |
| DT99 CT68 | Additional accrued NPP. |
| DT90 CT68 | Accrued VAT overdue. |
| DT91 CT68 | Additional accrued land, transport, property tax. |
| DT73 CT68 | Additional accrued personal income tax. |
| DT20 CT69 | Accrued insurance premiums. |
Corporate income tax
The rules for calculating and reporting on this tax cause a lot of controversy. Consider the situation in more detail.
Russian and foreign organizations that receive income in the territory of the Russian Federation pay income tax to the budget. They are also required to submit a declaration to the IFTS to calculate the amount of the fee. In this case, the declaration must be submitted regardless of the obligation to pay tax at the location or registration. There are exceptions to this rule:
- large organizations that have separate divisions must submit reports to the IFTS at the place of registration of the largest of the divisions;
- non-profit organizations, for example, state employees, can submit a declaration at the end of the tax period.
The tax period is the calendar year, and the reporting quarter is the first quarter. The report must be submitted by March 28 of next year. For violation of this period, a penalty of 5% of the unpaid tax for each month will be charged, but not more than 30% of the amount and a minimum of 1 thousand rubles. This is provided for by Art. 119 of the Tax Code of the Russian Federation.
The declaration is used to calculate tax liabilities for each tax period. Moreover, Ch. 25 of the Tax Code of the Russian Federation does not provide for the provision of advance payment calculations at the IFTS. Any income tax reporting provided has always been called a declaration. Therefore, there have been disputes between taxpayers and auditors for a long time - can the Federal Tax Service check for a “delay” in the submission of a "profitable" declaration? In different years, this issue was considered in different ways.
Until 2010
In a letter to the Ministry of Finance No. 03-02-07, the legislator divided the concepts of “declaration” and “calculation of the advance”. The taxpayer had to submit two different documents to the IFTS. This was contrary to Art. 119 of the Tax Code.
In the BAC Presidium No. 71, the arbitration court ruled that it is impossible to charge a fine for late submission of an advance payment calculation. But the reviewers had a different opinion on this. The basis for tax assessment is the amount calculated in the declaration. For its untimely provision, a fine will be charged. But! In ch. 215 of the Tax Code does not involve the imposition of a fine on tax. That is, the basis for applying sanctions may be the late submission of a declaration for any period, regardless of whether the advance payment was paid or not. The arbitration courts until 2010 also did not have a unified point of view on this issue.
2010 - 2013 years
The court considered the case when a scientific institution submitted a tax return with a delay of one day. For this offense, the IFTS fined the organization 845 thousand rubles. The institution filed a petition to reduce the amount of the fine by 100 times. Inspectors reduced sanctions to 200 thousand rubles. This decision also did not suit the institution. Therefore, the documents were submitted to the court. The decision was made in favor of the taxpayer. But YOU found these findings erroneous.
In ch. 25 of the Tax Code states that the organization is obliged to provide a declaration at the end of each tax period. But, how to provide the calculation of the amount of tax is not spelled out. Therefore, for violation of the deadlines, the consequences prescribed in Art. 119 of the Tax Code. The BAC also refuted the provisions of Information Letter No. 71 and Ch. 24 of the Tax Code in relation to the calculation of income tax, as the listed acts relate to the calculation of the single tax. These clarifications were found to be binding on all cases pending before the arbitral tribunal.
It seemed that all the controversial issues were settled. Even the financial department, although reluctantly, agreed with the interpretation of YOU by issuing Letter No. 03-02-08 / 86. But YOU set the final point in the case when he turned to this issue in 2013. Judges of all categories came to a common opinion. This is extremely rare.
Current situation
The situation changed when Resolution No. 57 was published by the Supreme Arbitration Court in August 2013. It provided clarifications on all disputed issues. The Tax Code does not spell the correspondence between tax and advance payment. At the same time in Art. 80 presents the delimitation of two documents - declaration and calculation of advance payment. In Art. 119, responsibility for not submitting a declaration on calculating an advance is not spelled out, regardless of how this document is called in the Tax Code. These clarifications are binding on the arbitral tribunals. For all other organs, they are advisory in nature.
