Incompretable delivery of a profit declaration. Penalty for late delivery of the declaration of tax authorities

Taxes constitute a significant part state budget. Arreed threatening crisis situations in social sphere. The law provides for punishment for those who refuse to submit to financial indicators in a timely manner. Types of punishment depend on the category of violations.

Why do not give up the declaration on time? Two factors contribute to this: human and technical.

• Examples of the first are ignorance of duty to take tax documentation, irresponsible attitude or forgetfulness.
• Technical factor. The declaration is postponed until the last day and due to banal queues it is not possible to meet the last date.

However, neither the other fact is not mitigating when appointing a fine for the late submission of the tax return.

Responsibility for late delivery of the Declaration

Punishment measures are regulated by Art. 119 of the Tax Code of the Russian Federation. According to its rules, a non-appearance with the declaration during the set period entails the payment of 5% of the amount specified in the submitted report. It is paid for every month of delay. If there is an intermediate time, which by days does not reach the calendar month, then it is also considered as a month.

The aggregate amount of fines cannot exceed 30% of the amount of the tax. If the penalty amount per calculations leaves more than 30%, then the payment is limited to the maximum permissible 30%. But, the penalty for late delivery of the declaration cannot be less than 100 rubles.

Depending on the period of delay, the dimensions of the fines are increasing. If the deadline is more than 180 days, more stringent measures are applied. In particular, it will have to pay 30% of the tax amount specified in the Declaration and for each month of delay of 10% of the amount of tax of the tax. The countdown begins from the 181st day of the delay.

How to avoid a fine?

Reports in tax authorities are accepted in two ways: on paper and in in electronic format. In what form to serve - to choose a taxpayer. However, this moment will help save against penalties by law.

Suppose, the company "TRIA" does not have an accountant and at the time of completion of the deadline for the declarations failed to form reports. In this case, the company's head can be taxed with the basic filling of the declaration, check out the inspector, and then "to give" full version electronically. Even if the correct option is received later than the term, punishment and penalties does not entail. According to the law, the penalty for the untimely provision of the tax declaration only affects the deadlines, and not the form and methods.

How to be with a zero declaration?

The declaration with zero indicators implies and "zero taxes", that is, there is no base for their accrual. Accordingly, there is no base and for a fine for the nonsenium of the declaration. In practice, there are two opposite opinions.

1. The taxpayer is obliged to pay a minimum penalty in the amount of 100 rubles, since the fact of the diversity of the deadlines is available.
2. Art. 119 of the Tax Code of the Russian Federation refers to the tax amount that the Declaration reveals. If it is not, it means it is impossible to form a fine.

The arguments are taken from judicial practice and confirmed by official decrees of the relevant authorities. Following such logic, it can be concluded that the responsibility for not the provision of the tax declaration with zero indicators does not imply penalties.

Other nuances

There are taxpayers who do not have debts, but on the contrary, tax authorities They "must" a certain amount. This situation occurs when overpaying. Will this factor be able to serve as a softening condition?

Special attention deserves a method for calculating a fine. The law does not provide clear prescriptions, so in practice two opposite opinions have developed.

1. If the subject does not have tax debts, then part 1 of Art is applied. 119 of the Tax Code of the Russian Federation. According to it, the company relies pay a fine of 100 rubles.
2. Full execution of Art. 119, according to which the claims are aimed at the term of delivery, and not on the declaration indicators. From this point of view, the company can accrue a fine depending on the delay period.

However, business entities have the opportunity to prove their right and avoid the payment of the fine. As a legitimate basis, you should take a letter of the Ministry of Finance 03-02-07 / 1-33 of 2008

Administrative part

The imposition of a fine for the untimely provision of the declaration is not on the company does not relieve its leaders from administrative responsibility. This aspect is established on the basis of the provisions of the Code of Code of the Russian Federation. In this case, the execution provides Art. 15.5. At its foundation, the head or other official undertakes to pay a fine of 300 to 500 rubles. The case is qualified as the execution of official duties in improper form. Also, the legal basis for the involvement of executives is a letter from the UGNP of Moscow from August 2008. 14/081895.

Penalties in wiring

What article should write off the paid penalty for the delay in the declaration? The amount of the fine must be attributed to the debit part of the account 99 "Profit and losses". The corresponding correspondence will be the account 68 on the loan. Its name corresponds to the content - "Calculation of an enterprise for taxes and fees."

In practice, the declaration is first formed, and the amount of the fine is determined later. The introduction to the declaration of relevant adjustments does not lead to complete treasure of accounting data. If you consider a fine tax accountingthen the penalty amount is not taken into account in the composition tax base at a profit.

The purpose of the compilation and reporting to the authorities tax Service - providing information about goods, works, services rendered by the organization, as well as the amount of tax that must be paid in the budget. Correctness, completeness and timeliness of the information provided is under strict control. government agencies. For the incorrect information specified in the Declaration, and its untimely submitting an organization can be held accountable in accordance with the legislation of the Russian Federation. We will talk in our article about such responsibility and possible fines for the issues of such responsibility and possible fines on VAT tax declaration.

Declaration of VAT

Who and when is obliged to file a declaration

Organizations that are obliged to provide the Declaration on VAT to the tax service authorities are directly directly enterprises of this tax, as well as companies that act as tax agents. The specificity of such organizations is that they are exposed and receive documents on their own behalf, but at the same time lead their activities in the interests of another organization. Such companies tend to include intermediaries in different types activities, developers, freight forwarders, etc.

With the help of the table, consider which data and for what time payers and agents in the VAT declaration are submitted.

How to calculate the term of delivery

When providing reports, we should consider the availability of weekends and holiday days. For example, imagine that the day of delivery is 25.07.2016 falls on Sunday. In this case, the last day of delivery of the document will be 07/26/2016.

Where the declaration is served

All enterprises are required to submit a tax return on the place own registration. Meaning that the reporting is provided to the district tax authorities according to legal address Enterprises. This is due to the fact that the tax payment is carried out in the federal fund, not a local budget.

Violation of the procedure and timing of the provision of a declaration. Calculation of fine

In case of non-compliance with the procedure and deadlines for the reporting indicated above, including complete failure to submit reports, the company will incur tax liability in the form of a fine, as well as administrative and even criminal liability.

Penalty for the Nesturing of the VAT Declaration: Responsibility to Tax Service

I broke the organization of the reporting period for one or more days, or did not file a declaration in general - in each of the listed cases, the control body is entitled to apply the violator of penalties.

The amount of the fine is determined by the number of days of delay and is calculated on the basis of the amount unpaid tax. The amount of the fine is fixed in the indicator of 5%. Data percentage is applied by each month of delay, while this month has been complete or not, the value does not have.

Consider an example:

It should be noted that limitations relative to the maximum and minimum value of the fine for recovery are established: it may be no more than 30% of the amount of unpaid tax, but not less than 1000 rubles.

Responsibility of officials

This type of responsibility implies the warning of the first officials Enterprises (director, chief accountant) on a fixed violation. The prevention warning does not oblige the organization to pay fines if received for the first time. In the event of a subsequent delay (or in case of failure to provide a declaration), it is superimposed on the first persons administrative penalty (Amount from 300 rubles. up to 500 rubles).

Blocking operations in bank accounts

The legislation provides that the control unit is entitled to block banking operation Organizations that crushed the delivery of the declaration for 10 days or more. Is it worth resorting to such impact methods or not solves solely by the head of the tax service authority. The same person decides on unlocking an account on the fact of providing reporting by the Organization.

Criminal liability

In some cases, failure to provide the VAT declaration is subject to criminal liability:

1. Documents made knowingly false information.
2. The act was committed by a group of persons on the preliminary conspiracy.
3. Unposable declaration, as a result, the tax is not paid in particularly large sizes.

The penalty when submitting false information can fluctuate in the amount of from 100.000 rubles. up to 300,000 rubles. If the declaration was not submitted for the purpose of non-payment of large and especially the amount of tax, then the amount of the fine increases to 500.000 rubles.

In each of the above cases, there is a possibility of punishment for guilty officials in the form of arrest and even imprisonment. In some cases and full repayment Amounts loss arrest at the discretion of the court may not affect.

Separately, we note that in case of recognition by the court the necessary condemnation, the perpetrators, in addition to imprisonment, are also punished in the form of a ban on the right to hold certain positions and lead activities into the period established by law.

Penalty for late delivery of the Declaration is established by existing tax legislation. Responsibility comes in relation to persons for any reasons to violate the deadlines for submitting documents of this kind. Let us discuss who are entitled to apply similar fines and what the amount of sanctions imposed on this violation.

Who has the right to apply fines for the non-division of the declaration?

In case of violation of the deadline for submission of the tax declaration, it is responsible, provided for by Art. 119. Tax Code (Next NK). According to the indicated rate of law, the authority authorized to receive and process information reflected in the tax declarations has the right to apply sanctions to the perpetrators in the form penalty for late delivery of the Declaration.

Such punishment can be applied by territorial tax authorities regarding taxpayers located within their territory.

When is responsible for violation of the deadlines?

The above-mentioned article of the Tax Code of the Russian Federation provides for the possibility of applying sanctions against taxpayers in the event of a violation of the deadlines of the declaration. What should be considered a violation of such deadlines? Based on the specified rule of law, only cases occur when a declaration is not submitted to the taxpayer at the prescribed period, as a result of which the requirements of the law are violated.

At the same time, the article does not provide for the onset of responsibility for the reporting on outdated (invalid) form. If the declaration was handed over, but it was returned to alterations, then this is not considered a taxpayer's failure to fulfill its duty to comply with the deadlines - it means that the sanctions will also not be applied. If the taxpayer is filled with improperly or they are not given reliable information in full (necessary for the calculation of the tax), its actions cannot be regarded as timely execution of their duties. Such a taxpayer can be prosecuted under Art. 119 of the Tax Code of the Russian Federation.

IMPORTANT: This legal norm is applied provided that the obligation to submit a tax return will be fulfilled, albeit with a delay, since the misconception is already provided for the responsibility. 126 NK RF.

The Ministry of Finance of Russia on the use of Art. 119 NCs include those when the taxpayer is submitted to the tax declaration in violation of the established period, but the amount of tax payable is fully listed in full and in the proper period.

It should also be noted that the Ministry of Finance indicates the need for a timely submission of reporting and then when the organization does not actually have tax to pay. Otherwise, even persons who are not debtors will be brought to justice in the form of a fine. And the reason in this case is similar - for violation of financial discipline.

It is necessary to indicate another feature: since 2014, an indication of the subject of the offense is excluded from the article (previously, it was directly indicated by Part 1 of Art. 219 of the Tax Code of the Russian Federation - the taxpayer). This, in turn, means that now to attract under this article you can both tax agents on VAT and those who are not his payers, but allocating invalid invoices of value added tax.

What can be considered a proper way to submit a declaration?

Currently, in order to properly fulfill its responsibility for the submission of the tax return, it must be submitted to the tax authority in one of the following ways:

1. Personally (that is, the tax reporting seems to be a person who, by virtue of its position, is authorized to represent the interests of the taxpayer when submitting declarations).
2. Through a representative, in the role of which any person authorized to submit a declaration by issuing him a relevant power of attorney (or an authorized otherwise provided by the law, for example, by entering into an agreement for the provision of services, etc.).
3. By mail (by registered mailing). If you decide to submit a declaration by mail, then it is necessary to send it not just by registered mail, but also with the notice of the presentation and the description of the investment. Otherwise, it will be almost impossible to prove the proper execution of its duty at the timely direction of the declaration. In this case, the date of adoption specified on the mail stamp should be considered on the basis of submitting this document in this case.
4. According to electronic communication channels (if such a method is specifically provided for by regulatory acts).

We picked up for you excellent electronic reporting services!

Dimensions of fines for late submission of documents

The size of the fine for the late submission of the tax declaration is 5% for each month (full and incomplete) delay on the size of the unpaid tax payable. Concerning maximum size fine, then it cannot exceed 30% of the amount of the accrued tax (but there can be less than 1000 rubles).

In the event that the tax authority does not contain the calculation of financial results the investment partnership manager of a comrades (provided that it is responsible for the conduct of tax accounting), a fine in the amount of 1000 rubles for each full and particular month delay.

It should be noted that penalties in the amount of 200 rubles are provided for by Art. 119.1 and 119.2 For persons who do not comply with the established electronic procedure for submitting reporting (calculation) in cases specified by tax legislation. For managers who submitted calculations with false information, the size of the fine is 40 thousand rubles. If the same actions are intentionally committed, the fine increases to 80 thousand rubles.

• 22.11.18

  The company presented to the Inspectorate on VAT declaration for the 2nd quarter of 2016 with a violation of the established period - July 26, instead of the 25th. According to the results cameral check IFNS fined the company by 2.8 million rubles. When determining the size of the fine, tax teaching detachments on the declaration and the amount of overpayment on the personal account. The courts of three instances (case No. A32-37113 / 2017) canceled the decision of the inspection, since no longer proven passage of the feed rate ... 1786

• 13.03.18

  In a letter from 21.02.2018 N SA-4-9 / [Email Protected] FTS told about attracting a taxpayer to justice if he presented a clarified after receiving tax requirement On the representation of the explanation. Such can be exterminated in the event of errors in the declaration, contradictions between the information contained in the submitted documents, inconsistencies in the information submitted by the taxpayer, information available to the tax authority. ... 5548

• 10.01.18

  FTS reported that the 2018 declaration campaign began in Russia. This means that individualitsa, including private and row of IP, before April 30, 2018 it is necessary to submit a declaration of income received in 2017. It is necessary to submit a declaration of 3-NDFL if in 2017 the taxpayer sold an apartment that was in the property less than the minimum tenure of ownership, received expensive gifts not from close relatives, won ... 3501

• 10.10.17

  Letter from 03.10.2017 N GD-4-11 / [Email Protected] FTS sent a joint letter of the Ministry of Finance No. 03-15-07 / 64023, the Ministry of Labor N 17-0 / 10 / B-7610 dated 02.10.2017. This letter has already been reported - it became the result of the agreement of two departments on the recalculation of contributions (for the periods that have expired before January 1, 2017), calculated at the maximum, with IP, which did not submit to tax reports on their income on time. Previously, the PF said it would not be recalculated if IP ... 5685

• 04.09.17

  In accordance with Article 119 of the Tax Code of the Russian Federation, the offender is a taxpayer who has not provided the term of the tax return on the tax authority to the tax authority to the tax authority as established by the law on taxes and fees. In connection with this violation on the taxpayer, a penalty is imposed in the amount of a fine of 5% not paid into tax laws and gathering the amount of tax (insurance premiums) payable (surcharge) on the basis of this declaration (calculation of insurance premiums) for each full Or an incomplete month from the day installed for its presentation, but not more than 30 percent of the specified amount and at least 1,000 rubles. 11264

• 29.05.17

  The material analyzes the features of execution by the taxpayer duties to submit to the tax authority of the Declaration, as well as the consequences of non-submission (untimely submission) of this document. 12976

• 30.03.17

  In March 2012, an entrepreneur sent a declaration on USN for 2011 to the inspection, which is confirmed by the description of the investment in a valuable letter with the mail stamp, postage receipt, a notice of delivery. Finding that the declaration is mistakenly aimed at another inspection, an entrepreneur in August 2013 re-sent a declaration. At the same time, the tax was paid in a timely manner. According to the results of the challenge check, the IFTS attracted the entrepreneur to ... 4505

• 19.01.17

  In a letter from 05.12.16 No. 03-02-08 / 71886, the Ministry of Finance recalled that if the refined tax declaration is submitted to the tax authority after the expiration of the deadline for submitting the declaration and the amount of tax payments, the taxpayer is exempt from liability in the event of a clarified submission before : On the discovery of the tax authority of the non-reflection or incompleteness of the reflection of information in the tax return, as well as errors leading to incarnation ... 4539

• 19.01.17

  On the responsibility measures for the presentation of the updated declaration after the expiration of the deadlines for submitting the declaration and tax payments 4686

• 16.06.16

  As we have already reported, in the State Duma, the third is the final - reading a package of bills aimed at transferring the authorities to administer insurance premiums to the tax authorities to administer insurance premiums for compulsory pension, social and health insurance. It is planned to make amendments to the first and second tax code (bill No. 1040802-6), in the Budget Code (1040775-6), into legislation on insurance contributions to state ... 2669

• 10.05.16

  In a letter from 29.02.16 No. 24-15 / 019268, UFNS of Russia in Moscow indicated that if incorrect filling VAT declarations entailed an understatement of the tax amount to pay to the budget, then Article 119 of the NC for failure to submit set time The tax return is a fine of 5% not paid within the amount of tax amount payable (surcharge) on the basis of this declaration, for each full or incomplete month from the day installed for it ... 3986

• 25.09.15

  In a letter dated September 3, 2015, N SA-4-7 / 15513 FTS spoke about the submission of an application N 2 to the income tax declaration when paying dividends to individuals and measures tax liability For his failure. New form Declarations and the procedure for its completion are approved by the order of the Federal Tax Service of 26.11.2014 N MMB-7-3 / [Email Protected] In Appendix N 2 to the Declaration "Income Information individualpaid to him by the tax agent from operations with ... 2957

• 24.09.15

  On the submission of an application N 2 to the income tax declaration when paying dividends to individuals and responsibility for its failure to submit 2788

• 23.09.15

  In accordance with P.P. 4 p.1 Art. The 23 NK RF taxpayers are obliged to submit tax declarations (calculations) to the tax authority at its own account. According to paragraph 1 of Art. 119 of the Tax Code of the Russian Federation. Failure to tax declaration. . 13486

• 14.09.15

  In a letter dated August 14, 2015, No. 03-02-08 / 47033, the Ministry of Finance reminded that the failure to submit a fine of 5% of the tax declaration that is not paid on the amount of tax payable (surcharge) on the basis of this declaration, Every complete or incomplete month from the day installed for its presentation, but not more than 30% of the specified amount and at least 1000 rubles. Minimal Fine B. fixed amount Not put in ... 8869

• 09.09.15

  On the minimum amount of the fine for failure to submit on the tax declaration 5226

• 24.08.15

  Letter dated August 12, 2015 N GD-4-3 / 14234 FTS sent a letter from the Ministry of Finance from 14.07.2015 No. 03-11-09 / 40378 on the transition from USN to another taxation regime. If there is a non-compliance with the requirements established for USN, the taxpayer moves to the overall mode until the tax period is completed - from the beginning of the quarter in which inconsistencies are made. At the same time, the amounts of taxes payable for other taxation regime are calculated and ... 3182

• 24.08.15

  On the application of USN and the rules for the transition to other taxation regimens 2925

• 13.03.15

  In a letter dated 16.02.2015 No. 03-02-08 / 6944, the Ministry of Finance reminded paragraph 1 of Article 119 of the NK. It has been established that the failure to submit to the tax return to the tax authority entails the penalty of a fine in the amount of 5% not paid within the deadline for the amount of tax payable (surcharge) on the basis of this declaration, for each full or incomplete month from the day established for it Representations, but not more than 30% of the specified amount and at least 1000 ... 6897

• 13.03.15

  On the amount of the fine for failure to submit a tax declaration within the established period, if the tax amount payable is zero 6192

• 27.01.15

  In a letter dated 23.12.2014 No. 03-07-14 / 66654, the Ministry of Finance recalled that with the loss of PP rights to PSN taxes, they are calculated and paid in the manner prescribed by NK for newly registered individual entrepreneurs. At the same time, the indicated IPs do not pay the pencils in case of late payment of advance payments for taxes payable for general mode Taxation during the period to which a patent was issued. Per... 2816

• 27.01.15

  On penalties for the late representation of the IP Declaration on VAT for the period in which he has lost the right to use PSN 2626

• 10.12.14

  In a letter dated October 31, 2014, No. 03-02-07 / 1/55540, the Ministry of Finance recalled that the norm on the mandatory submission of the VAT declaration in electronic form in telecommunication channels of communication is valid from the tax periods of 2014. The specified position of the inverse force did not have and was not applied to tax periods, expired until 01.01.2014. Also, the agency indicated that violation of the established method for submitting the tax return ... 1436

• 17.10.14

  In a letter from 09/30/2014 No. SA-4-7 / 19945, FTS reported on the abolition of his letter of four years ago from 11/26/2010 N Shs-37-7 / [Email Protected] A canceled letter (in terms of not replaced earlier) was notified of the 279 NK's editorial board at the same time, according to which "the tax declaration rate established by the tax authority in the tax authority in the field of accounting entails a penalty in the amount of 5% ... 8315

• 10.09.14

  In an extensive letter from 08.22.2014 No. SA-4-7 / 16692 FTS, as we have previously told in detail, explained the tax authorities for the use of the decision of the Plenum of 30.07.2013 No. 57. To previously said, add that the FTS also touched upon the issue of The magnitude of the fine for the late submission of tax declarations. Responsibility for this is provided for in paragraph 1 of Article 119 of the NK. When appointing a fine for these violations of the tax ... 9203

• 26.06.14

  The decision of the presidium of you in case number A40-146836 / 12 was published, on which we told the consideration of which at a meeting of the Supreme Judges. The company has not received 24 million tax rubles within the prescribed period, held with dividend paid by foreign firm. The listing to the budget of this amount took place only in a month. However, all this happened before the appropriate calculation in the tax authority, and the calculation contained everything ... 2648

• 21.03.14

  The Presidium considered you at its meeting in the order of supervision Case No. A40-146836 / 12, in which one of the largest operators cellular communication opposed the MIFNS. The company listed the dividend by a foreign company over the past year in the amount of 1.6 billion rubles, while the deserved tax amounted to 226.7 million rubles. Not later than the next day, after such events, the company paying dividends, according to the NK, is obliged to transfer to the budget held ... 2663

• 26.02.14

  On the application of paragraph 1 of Art. 119 NK in case of failure to submit the tax return within the prescribed period 11112

• 25.02.14

  From January 1, 2014 by new edition p. 1 Art. 119 of the Tax Code of the Russian Federation (as amended by the Federal Law of 28.06.2013 No. 134-FZ) for the declarations presented with the delay, the inspectors are entitled to finish. Including tax agents. The penalty, as before, is 5 percent (but not more than 30 percent and at least 1,000 rubles) from the unpaid amount of the tax for each complete or incomplete month from the day established for the declaration. In the previous editorial board .... 6755

• 20.02.14

  Federal Law of 28.06.13 No. 134-FZ (hereinafter referred to as Law No. 134-ФЗ) made some changes to Article 119 of the Tax Code of the Russian Federation, in which the measures of responsibility for failure to provide the tax declaration within the prescribed period. These changes entered into force on January 1, 2014. Ministry of Finance of Russia in a letter from 01/29/14 No. 03-02-07 / 1/3242 explained that updated rules Can be applied to declarations for 2013, the submission period of which comes in 2014 ... 7272

• 16.10.13

  Inspectors are not entitled to finant the Companies under Article 119 of the Tax Code for the fact that the profit declarations at the outcome of the reporting periods are not commissioned. After all, intermediate forms, although they are called declarations, are not the total reporting of the tax period. In fact, these are advance payments, and for being late with such reporting, the company can be punished with a maximum of 200 rubles under article 126 of the Tax Code. No matter how much ... 5173

• 11.10.13

  In a letter from 09/30/13 No. SA-4-7 / 17536 FTS acknowledged that when applying liability under Article 119 of the NC should be guided by the provisions of the Presidential Resolution No. 57 of July 30, 2013. In particular, we are talking about paragraph 17 of the Resolution, which indicates significant differences between the tax and advance payment. Therefore, there is a distinction between two independent documents - the tax declaration submitted on the basis of ... 2 4009

• 11.10.13

  On bringing to responsibility under Article 119 of the NC for late delivery of a profit taxment for reporting periods 4315

• 29.08.13

  New explanations on the use of part of the first Tax Code of the Russian Federation 5440

• 02.08.13

  In a letter dated July 16, 2013 No. AC-4-2 / [Email Protected] "On Recommendations for Cameral tax inspections"FNS has outlined the principles of submission of tax returns, as well as 42 sheets - approaches to their cameral checks. The service also stopped on the consequences of being late with the submission of the declaration. After 10 days after each of the established deadlines for filing Declarations, IFTS forms lists of taxpayers who did not pass the declaration .... 4972

• 13.06.13

  The tax authorities attempted to require the organization to be tax reporting twice. The court indicated that they were wrong. 2162

• 06.02.13

  The first duty of the taxpayer is to provide timely to the declarations in the IFTS and settle with the budget. However, it is impossible to envisage everything, and sometimes life circumstances put a businessman in a situation where to fulfill their debt for one reason or another is not possible on time. Legislation regarding such cases of condescension does not show: any lateness with the report faces a fine, and the proceedings of the tax payment leads to the accrual of penalties. How impressive the amount of such sanctions and what to expect if the delay still happened? Let's figure out. 6 36025

• 01.02.13

  Supplement tax and pennel own initiative The taxpayer although it allowed to reduce the penalty twice, but did not become a sufficient reason for complete exemption from sanctions. The reason is that the law has shown already in the process of visiting. 2932

• 15.01.13

  The FTS sent for use in the work of tax authorities a letter dated December 18, 2012 N AC-4-2 / \u200b\u200b21574, which recalled the fines for failure to provide IFTS on the place of accounting for tax declarations and documents provided for by the NC, on time. The responsibility of the taxpayer is provided for by NK. Penalties in case of refinement with the supply of the declaration are: 5% of the unpaid amount of tax payable (surcharge) based on this ... 5709

• 15.01.13

  FTS explained the procedure for attracting taxpayers for failure to submit tax reporting 3730

• 24.12.12

  Explanations on the issue of clarifying a unified (simplified) tax declaration 2285

• 28.11.12

  Any accountant knows that for the late presentation of the declaration of the tax authorities are fined the organization. But for some it becomes an unpleasant surpriseWhen the accountant itself is punished for the same violation. Actually surprised here. After all, the involvement of the organization does not exempt from the administrative responsibility of its officials. 15563

• 16.11.12

  The court can reduce the minimum penalty for tax offense Based on the public danger of violation, damage to the budget and the circumstances of the case. 3902

• 04.10.12

  In the letter of the Ministry of Finance of Russia of September 25, 12.12 No. 03-02-08 / 86 explained that the legislation does not provide for fines for the late presentation of the calculation of the advance payment for income tax. Unlike the tax return: the failure to submit it within the prescribed period, the penalty in the amount of the 5% unpaid amount of tax paying (surcharge) on the basis of this declaration is for each full or incomplete month from the day, ... 2627

• 04.10.12

  On the absence of sanctions established by the legislation for violating the deadlines for submission of calculation on advance payments 3311

• 03.10.12

  Tax author different ways Violated the chronology of consideration of the PIP tax reporting, ultimately suggesting it to pay a fine for the late extra charge tax. The court of cassation indicated the wrong tax authority, turning special attention on the concomitant violations from his part, which, though not the main reason Claim, but called resonance in the courts. 2 1753

• 21.08.12

  The Supreme Arbitration Court decided: Mandatory pre-trial order Appeals of the Tax Inspection Decisions applies only to solutions made by the results of tax audits. The penalty for failure to submit documents in the inspection, the term can be canceled in court, bypassing the UFNS. In addition, the decisions of arbitration courts (including the FAS) on the leaving of cases without consideration should not lead to the deprivation of the taxpayer of judicial protection. 1329

• 28.05.12

  The company has not inadvertently passed the property tax declaration. There is no tax subject to surcharge. Therefore, the minimum fine is taken from the enterprise, prescribed in Article 119 of the Tax Code of the Russian Federation - 1000 rubles. He, according to inspection, cannot be reduced. The court noted hard financial condition Taxpayer. And he took it to softening circumstances, providing for at least a two-time decline in sanctions. Legislatively not prohibited to use ... 2574

• 22.05.12

  The Ministry of Finance in the letter dated 12.04.12 No. 03-02-08 / 39 confirmed the legality of the accrual of a fine in the amount of 1000 rubles for a non-timely submitted declaration in form No. 3-NDFL, according to which the tax amount (450 rubles) is less than the amount of the fine. Foundation: Art. 119 of the Tax Code of the Russian Federation, in accordance with which for being late with the submission of the tax declaration, the amount of the fine will be 5% of the unpaid amount of the tax for each full or incomplete month from the day established for it ... 4484

• 22.05.12

  For being late with the submission of the declaration, the minimum penalty will be 1,000 rubles. This is provided for by paragraph 1 of Art. 119 of the Tax Code. However, with mitigating circumstances, the size of the fine can be reduced. Moreover, it is even possible to reduce the minimum sanction, since there are no restrictions on the tax code (the letter of the Ministry of Finance of Russia dated 16.05.2012 No. 03-02-08 / 47). ... 3145

• 09.04.12

  Companies that submitted the calculation of RSV-1 in the FIU is late, it is better to make an explanatory note to the reporting. How to draw up this document, experts of the magazine "Actual Accounting". 74444

• 27.03.12

  The organization has not inadvertently passed perverseness. She was fined, but the FAS of the North Caucasus District canceled the sanctions (RESOLUTION of 03/15/12 No. A32-14244 / 2011). The court noted that the company was caused on March 29, 2011 to considerse the act. This is indicated in the act. But the decision to bring to responsibility was written on March 23, 2011. It means that the ACT itself was reviewed earlier and the enterprise was not notified of this procedure, was not allowed to participate ... 1649

• 26.03.12

  Tax inspections do not enjoy the right to reduce penalties for tax offenses. The only question is that it is caused by: illiteracy, human factor or fear of being accused of corruption. In this case, the tax inspectorate was fined an IP for 1000 rubles for late provision of reporting on the imputed tax. The tax of 1259 rubles itself was paid in a timely manner, and the report ... 1 4275

• 12.03.12

  Funny business: Battle for 100 rubles reached you and left back. Meanwhile, the price of the question has increased dramatically. Some LLC "Imper" (Volgograd region) filed a tax return on VAT for the 3rd quarter of 2008 in mid-December, and not October 20, as it should be. The tax authority has fallen by a fine of 100 rubles. Ltd. I tried to appeal the decision of the tax authority in the courts (Case number A12-10341 / 2010), indicating violation of procedural requirements, ... 3 1946

• 09.02.12

  In the presence of aggravating circumstances minimum size The fine for the late submission of the tax return can be increased 3024

• 09.02.12

  2609

• 09.02.12

  If there are softening circumstances, the minimum penalty for the late submission of the tax return may be reduced 2403

• 14.12.11

  The Ministry of Finance believes that the ignorance of its tax duties is not a reason to free the taxpayer from the fine. In particular, when it comes to the delivery of the declaration in the form of 3-NDFL. Therefore, not to get into the unpleasant situation, it makes sense to contact tax inspection And learn about your duties. Such advice officials were given in a letter dated 11/21/2011 No. 03-04-05 / 4-915. ... 1889

• 24.10.11

  When delayed with the delivery of the "zero declaration" will have to pay the minimum fine of 1,000 rubles. 1937

• 17.10.11

  Taxpayers who were late with the submission of the "zero" tax declaration may be attracted to tax liability on the basis of Article 119 of the Tax Code. The size of the fine will be 1000 rubles. Such a conclusion follows from the letter of the Ministry of Finance of Russia from 10/07/11 No. 03-02-08 / 108. Official arguments are simple. In the Tax Code, it is not said anywhere that the obligation to submit a declaration depends on the availability or lack of the tax amount ... 2240

• 14.10.11

  If the taxpayer is prosecuted for the failure to submit a declaration, then sanctions often can be challenged or reduced. This is evidenced by an extensive arbitration practice. A fine without object of taxation Analysis of Article 119 of the Tax Code of the Russian Federation allows us to conclude that its objective parties are the actions of the taxpayer associated with the untimely submission of the Declaration in the inspection. Consequently, an effective way ... 11253

• 07.10.11

  Declaration on UTII is presented with a delay. In addition, in the first reporting tax is underestimated. The company independently corrected the error, submitting "clarified". From the amount specified in the updated reporting, and the penalty is charged under Article 119 of the Tax Code of the Russian Federation. The court approved the application of the sanction, but not the size. Who won the company Cause of the dispute organization late passed the Declaration on UNVD. The penalty was accrued. He is not taken from the tax shown in the first ... 1236

• 30.09.11

  The company has untimely passed the Declaration and punished under Article 119 of the Tax Code of the Russian Federation. The penalty is determined from the entire amount of the tax subject to payment on the declaration. The FAS of the North Caucasus District did not agree with this (RESOLUTION of 09/22/11 No. A32-368 / 2011). Article 119, sanctions are charged from the "unpaid amount of tax payable (surcharge) for reporting. At the date of its provision, the organization listed all tax. No database for calculating sanctions. FROM... 1445

• 15.09.11

  From September 2, 2010, Article 119 of the Tax Code, which provides for penalties for violating the deadlines for the filing of tax declarations, is valid in the editorial office of the Federal Law of 27.07.10 No. 229-FZ. In particular, the minimum fine is increased 10 times - from 100 to 1000 rubles. The Ministry of Finance believes that if the Declaration is for tax periods 2009 (and earlier) passed after September 2, 2010, the inspection should calculate a fine to pay for ... 2465

• 09.09.11

  Organization when listed tax payments and the submission of the Declaration to the Federal Tax Inspectorate underestimated the amount of tax. After submitted a refined tax declaration. In this case, the tax inspectorate, revealing this circumstance, accrued penalties and penalties, on the basis of subparagraph 1 of paragraph 4 of Article 81 of the Tax Code of the Russian Federation. The taxpayer did not agree with this and filed a lawsuit in the judicial authority. The court accepted the side of the tax ... 1875

• 10.08.11

  The company may require a decrease in the amount of the fine imposed until September 2, 2010 for the not in time a declaration of the Declaration (Art. 119 of the Tax Code of the Russian Federation). Federal Tax Service of Russia in a letter from 03/11/11 No. Yak-4-8 / 3962 obliged all inspections to recalculate the amounts of charged prior to this date, but not yet recovered fines. And the amounts that have been recovered from this date without taking into account changes in legislation, borrow or return. 2506

• 15.06.11

  Submission of the declaration to payment, which as a result of incorrect unloading from accounting program turned into zero - not a reason for fine. This conclusion came the Federal Arbitration Court of the Moscow District in the decision of 19.05.11 No. Ka-A40 / 2904-11. IFNS № 26 revealed that the Federal State Unitary Enterprise "GosNEGENEnetics" was submitted for 2007 zero declaration According to profits, although the tax listed. As said "UNE" Elena Trifonov, the heads of the enterprise, this ... 1306

• 18.01.11

  If the taxpayer filed a declaration until September 2, 2010, and the decision to attract tax liability for the late submission of the specified declaration should be made after this date, the minimum fine amount for such a tax offense should be 100 rubles. About this in an interview with the Russian Tax Courier magazine, the head of the management of the Federal Tax Service of Russia in the Moscow Region I.A. Sorokina. I.A. .... 961

• 01.12.10

  If a travel agency presented a declaration later than the established period, even in time the tax listed, it faces a fine - 1000 rubles. Such clarifications brought the Ministry of Finance of Russia in a letter dated October 21, 2010 No. 03-02-07 / 1479. 2365

• 17.11.10

  For companies that were late with the tax reporting, but presented it before September 1, 2010 inclusive, the minimum penalty for such an offense is 100 rubles. If the overdue declaration was passed on September 2, 2010 or later, it is possible a fine of 1000 rubles, even if the company paid the company to the budget completely. To such conclusions, the Ministry of Finance of Russia came in the letter from 10/21/10 No. 03-02-07 / 1479 (response to a private request) .... 1087

• 10.11.10

  According to the Ministry of Finance of Russia (letter dated 21.10.2010 No. 03-02-07 / 1479), the taxpayer is obliged to pay a minimum penalty for being late with the supply of the tax return and in the event that the amount of the tax specified in the Declaration is fully paid and in a timely manner. Starting from September 2, the amount of the minimum fine in this case is 1000 rubles (Article 119 of the Tax Code of the Russian Federation in the editors of the Federal Law of July 27, 2010 No. 229-FZ) .... 1398

• 01.11.10

  If the taxpayer was late with the declaration, but the tax paid on time, then the company still faces the fine. True, in minimal size. Such clarifications gave the Ministry of Finance of Russia in a letter dated 10/21/2010 No. 03-02-07 / 1479. ... 1653

• 28.09.10

  Declaration of income tax reporting period - Not a tax return in the literal sense of the word, and the calculation of advance payments. And if so, then the fines for its untimely submission under Article 119 of the Tax Code cannot be. Such a conclusion came the judges of the Federal Arbitration Court of the Moscow District in the decision of 07.09.10 No. Ka-A40 / 9743-10. The court decided that the qualitative difference of the tax declaration on the calculation ... 1315

• 13.09.10

  We remind you that from September 2, 2010 the minimum amount of the fine for failure to submit the taxpayer within the prescribed period of the tax declaration is 1000 rubles. (Art. 119 of the Tax Code of the Russian Federation). The appropriate adjustments were made to Article 119 of the Tax Code of the Russian Federation "Failure to submit the tax declaration" Federal law from 27.07.2010 № 229-FZ. It says that for the failure to submit the Declaration in the period established by law, the penalty will be 5% of the unlawful amount ... 2177

• 26.07.10

  Is the responsibility for the delay in filing the tax return, if the amount of tax payable on the basis of this declaration is zero? Higher arbitrators spoke not in favor of the taxpayer. 10584

• 23.07.10

  The amendments to the Tax Code, which are on the presidential signatures, provide for one size of the fine, regardless of the period of late with the Declaration. We will remind, now for those who have late for more than 180 days Article 119 of the Tax Code of the Russian Federation provides a much higher fine. Companies will have to pay 5 percent of the incomplete on the tax declaration for each month, but not more than 30 percent of the specified amount and at least 1000 rubles. ... 1213

• 23.07.10

  The Supreme Arbitration Court changed its position on the recovery of the fine for the failure to provide zero declarations. Previously, the court believed that the taxpayer who did not surrender to the Inspectorate a declaration, for example, with the amount of VAT to pay 0 rubles, should not pay a fine. Now the Presidium of the Whale of the Russian Federation in its ruling 08.06.2010 No. 418/10 came to the conclusion that the penalty to pay the taxpayer still should, though the minimum is 100 rubles. Recall, for failure to write ... 929

• 09.06.10

  Even if in the reporting period there were no operations taxable by VAT, and the amount of tax to payment is zero, for lateness with the reporting will be fine. This decision was made yesterday with the Russian Federation. The essence of the dispute was that the taxpayer did not give a zero declaration. The inspection found that it didn't matter what a declaration: late - pay a fine according to claim 1 of Article 119 of the Tax Code of the Russian Federation. The taxpayer, in turn, insisted that, according to the same article, it cannot be, ... 1278

• 30.04.10

  The organization was late with the deadline for the declaration. The tax on such a declaration is the size of zero rubles. What is the size of a fine in this case? Turn to K. judicial practiceHow do arbitrators look at it? The Supreme Arbitration Court refused to be transferred to the Presidium Complaints of the Tax Inspectorate, on the basis that a penalty sanction, taking into account the legal positions of the Constitutional Court on the principles of justice, should be appointed proportionally to the tax ... 1542

• 05.03.10

  If it follows from confirmation of a special operation that the declaration is directed on time, a fine under Article 119 of the Tax Code of the Russian Federation should not be. It does not matter that the taxpayer has no receipt for receiving reporting and input control protocol. This tax authorities recalled the FAS of the North Caucasus District in the decision of 09.12.09 No. A22-758 / 2009/1-49. The essence of the conflict is as follows. Company on the last day of the installed ... 1433

• 15.02.10

  If for some reason the program installed in the inspection deleted the file with the declaration, but there is a confirmation of a special operation that the report has been sent in a timely manner, the payer cannot be brought to responsibility for failure to provide tax reporting. Such a conclusion follows from the resolution of the FAS Central District from 01/20/10 No. A48-3286 / 2009. The court considered the following dispute. The entrepreneur at the "Simplified" sent on the scheduled time ... 1412

• 20.01.10

  In the event of a late submission of the income tax declaration for the reporting period, the tax authorities are not entitled to attract a liability company under Article 119 of the Tax Code of the Russian Federation for non-reporting. This opinion was expressed by the FAS of the North Caucasus District (RESOLUTION of 12.12.09 No. A32-19097 / 2009-51 / 248). Due to the fact that the organization reported on income tax for 9 months with a malfunction, inspectors issued a fine under Article 119 of the Tax Code of the Russian Federation for quite ... 1176

• 15.12.09

  The company cannot be fined for failure to provide a declaration for an amount, which is much more than the tax itself. At the same time consider softening circumstances - this is the obligation of taxes, and not the right. Such a conclusion was made by the Presidium of the Russian Federation on December 8 *. According to the results of the visiting inspection in 2006, the inspection detached SUEK-Krasnoyarsk 5 million rubles for the resale tax (it was established by the local council of deputies). Fine... 1239

• 28.08.09

  The enterprise has passed the calculation of the ESN for the prescribed period, but in form that did not meet the legislation. The inspection fined society for not the provision of the report. Did the tax authorities come correctly? FAS Moscow District helped to understand. The court indicates that the objective side of the offense for which society was attracted to the responsibility is to failure to provide documents and information. Representation... 1009

• 09.06.09

  Ministry of Finance: For the untimely submission of the income tax declaration for 9 months. (like other advance calculations) only a fine of 50 rubles is provided. For each unforeseen document 3374

• 12.03.09

  If the company has passed the declaration on paper within the prescribed period, although it was obliged to report in electronic form, the tax authorities cannot finfing it for the late submission of reporting. This conclusion came the presidium of the Russian Federation in the decision of 17.02.2009 No. 11500/08. True, officials of the Ministry of Finance of Russia on this score is the opposite position. Therefore, it is possible that as long as the official position of specialists will change ... 895

• 03.03.09

  The late presentation of the Declaration on this or that tax is known to be punishable. However, quite unexpectedly, the Ministry of Finance experts practically reset the base for a fine for being late with the delivery of the annual declaration of the ESN. 2475

• 09.02.09

  If the company is obliged to submit a declaration on the Internet, handed over it to the inspection by another way, the penalty of the tax authorities are not entitled to accrue. Such conclusion this week came the judges of the Supreme Arbitration Court. In 2007, more than 250 people worked in 2007, and the inspection was expected to receive a profit tax declaration in electronic form. However, the reporting was represented on paper - to report in electronic form at that moment at the chief book ... 1918

• 25.06.08

  Responsibility of payers of insurance premiums for compulsory pension insurance For late delivery of advance payments and declarations on insurance premiums in the Tax Authority 4354

• 18.06.08

  FAS: If the declaration was presented on outdated form, attract the taxpayer to justice under Art. 119 of the Tax Code cannot be 1798

• 23.05.08

  Tax law Requires declarations exactly on time. The delay is punishable by the penalty under Article 119 of the Tax Code. Until recently, the inspectors were calculated on the basis of the tax amount payable to the budget. Thanks to the efforts of the Ministry of Finance, the situation has currently changed, and the innovation of officials will have to taxpayers in the shower. 4260

• 08.04.08

  Subparagraph 4 of paragraph 1 of Article 23 of the Tax Code Russian Federation (hereinafter referred to as the Tax Code) on the taxpayer is entrusted with the obligation to submit to the tax authority to the tax authority at the place of accounting Tax Declarations (Calculations), if such a responsibility is provided for by law on taxes and fees. 5567

• 29.02.08

  "... I recently went to work for a new place and found that the previous chief chief did not surrender the VAT declaration for the entire 2006. She counted, there is no tax to pay, then you can not report. What a fine threatens the company for this violation? .. " 1

The penalty for the late delivery of the tax return is the amount that the taxpayer will have to pay to the budget for a penalty for violating the current fiscal legislation. To whom and how much will have to pay in favor of the state, as well as how to reflect the accrued penalty for the late submission of the declaration and payment, we will tell in our article.

General provisions

Tax reporting is the main responsibility of each taxpayer. In addition to the fact that officials have developed and approved individual forms of forms for each fiscal obligation, for each type of reporting it is provided for its term.

If a company or entrepreneur will delay a report, for example, will forget it to send it to the FTS, then he will write a penalty for the non-love of the declaration. Note that the timing for most of the fiscal commitments was approved in NK RF.. However, exceptional rules are valid for regional and local taxes. So, the authorities of the subject or municipality have the right to regulate individual time Providing fiscal reporting that will only act on the territory of this region or municipality. For example, property tax of organizations, transport or land.

Recall that for each tax, collection or other payment there is their forms and reporting forms, as well as the limit dates in which it is necessary to provide information in the FTS. If this is not done, then the taxpayer will punish - they will write a penalty for a unlenized declaration or calculation. The reason for non-love roles does not play, punishment can be avoided only in exceptional cases.

Fine size for failure to provide declaration

For all organizations and entrepreneurs, there are uniform provisions to determine the amount of punishment. In other words, the size of the fine for the late provision of the tax declaration for any tax is determined by a single algorithm.

So, the responsibility for the late delivery of the tax declaration is defined as 5% of the amount of unpaid fiscal commitment to the budget. And these 5% are charged for each month of delay, full or not complete. However, the total amount of the fine for failure to provide the tax declaration can not be more than 30% of the tax amount unpaid within the prescribed period, but not less than 1000 rubles. Such instructions are enshrined in paragraph 1 art. 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of August 14, 2015 No. 03-02-08 / 47033.

Example: Calculation of a fine for late declaration

Spring LLC provided in the FTS Declaration Report on VAT for the 1st quarter of 2019 with a delay - 29.04.2019. Recall that the deadline for the provision of ND on VAT for 1 square meters. 2019 - until 04/25/2019.

The amount of value added tax on the report for the first quarter amounted to 1,200,000 rubles. Overdue was listed in the budget only the third part of total amount - 400 000 rubles (1,200,000 / 3). The date of payment in the FTS - 04/29/2019.

The commissioning of ND on VAT and the payment was overdue for 4 days, therefore, the punishment for the late provision of the tax declaration will be calculated as follows:

400,000 × 5% × 1 month. (one incomplete month of delay) \u003d 20 000 rubles.

If Spring LLC paid VAT on time, the tax authorities would be discharged for the late provision of a declaration in the amount of 1000 rubles.

If the company has not passed the advance payment on property tax or ND on income tax for the reporting period (quarter, month), then the punishment for the late submission of the tax declaration is fine - will be only 200 rubles. Basins are fixed in paragraph 1 art. 126 NK RF, FTS letter from 08.22.2014 No. SA-4-7 / 16692.

For example, Spring LLC reported on income tax for the 1st quarter of 2019 on 06/15/2019. Date governed at the legislative level - 04/29/2019.

The tax authorities will express penalties in the amount of 200 rubles. Moreover, the amount of punishment does not depend on the delay time and the amount of the advance payment.

The amount of punishment can be significantly reduced. To do this, prepare the appeal to the FTS. On how to do this, we told in a special material "How to make a petition to reduce the fine into the tax inspection."

Punishment for other reporting

If the firm did not report on other types of fiscal reporting on time, then it is threatened by the following penalties:

1. For violation of the deadline for filing certificates in the form of 2-NDFLs, 200 rubles for each unlawful in time.
2. For the unanded settlement of 6-NDFL, sanctions are provided in the amount of 1000 rubles for each full and incomplete month of delay.
3. If late with the provision of annual accounting reporting In FTS, you will have to pay 200 rubles for each unpreded form.

But for the breakdown of the calculation of the insurance premiums, the punishment is similar to general fines for the late provision of the Declaration: 5% for the complete and incomplete month of delay. The total amount of punishment cannot be less than 1000 rubles and more than 30% of the tax amount to pay. Also calculate the penalties for the overwhelming of the report of the 4-FSS report in the Socration.

For nonsense pension reporting In the form of the SZV-M, they will punish 500 rubles for each insured person from an overdue report.

Making wiring

So, we defined above, which a fine for the non-separation of the tax declaration is facing the company. Now we define what postards to reflect this operation in accounting.

Accrual of a fine for late delivery of the declaration, wiring:

Debit 99 Credit 68.

Pay the amount to the state budget reflect the record:

Debit 68 Credit 51.

If the punishment is discharged for the failure of reporting on insurance premiums, then the operations reflect the same way, but using 69 accounts "Calculations for social Insurance and providing "instead of 68. We note that fines for unandonducting reports in the formations of 4-FSS and SZV-M should also be attributed to 69 Buses.

The reflection in accounting amounts of penalties does not reduce the amount of the taxable base for fiscal obligations, fees and contributions.

Accrued penalties reflect on account 91, as these types of expenses cannot be attributed to Buchsuchuchi 99. The penalties are not included in the tax sanctions.