Penalty for a single (simplified) declaration. Penalty for being late with the zero declaration: how to reduce or not pay at all

Until April 30 of the next year, every citizen who received the income to be declared, for example, after the sale of a car or apartment is obliged to submit a declaration of income to the tax authority. Up until July 15, you need to pay tax calculated in the Declaration from its income.

What will happen if you do not pass the 3-NDFL Declaration on time?

If you did not pass the declaration on time or did not pay the tax, the legal consequences of non-payment of tax from your income are coming. The following situations that we consider in this article are possible:

What will happen if not to submit a declaration on which you do not need to pay the tax (zero declaration)?
What will happen if you needed to pay the tax and you did not file a declaration on time?
What will happen if the declaration is to submit on time, but do not pay tax on time?

No tax to pay on the basis of the declaration

Even if you didn't give a "zero declaration" exactly in time, in which the deductions were completely covered and the tax is not needed to pay, then in this case: tax authorities will require provision tax Declaration In order to confirm the fact that you have no tax to pay. You also face 1000 rubles fine according to Article 119 Tax Code Russian Federation.

Example: citizen bought a car in 2016 worth 400,000 rubles. In 2017, he sold it for 300,000 rubles. T. K. The amount of money received from the sale of the car is less than the cost of purchase and it has preserved documents for a purchase, he should not pay tax. Due to the fact that the car belonged to him less than 3 years, he must submit a declaration into a tax authority in the form of 3-NDFL. In case a citizen submits a declaration until April 30, 2018. The tax inspectorate will send him the appropriate notification with the requirement of submitting a declaration. Therefore, a citizen will have to pay a penalty of 1000 rubles.

It is important to note that if you do not give the declaration, you may face problems from tax authorities. Notifications or employees may come tax Inspection And remind of overdue responsibility. You can contact the tax to receive any references, documents or deductions, you will be asked to submit a declaration and pay an existing fine.

Following the declaration there is a tax on payment

If you have not filed a declaration and you have a payment for payment:

You are threatened by a fine: 5% of the tax amount starting from May 1 for each month of delay, but not more than 30% of total amount Tax (according to Article 119 of the Tax Code Russian Federation - "Failure to submit the tax declaration").
In the event of a declaration, but not supplying the tax until July 15, according to article 122 of the Tax Code of the Russian Federation ("non-payment or incomplete payment of tax (collection)"), you are facing a fine: 20% of the tax amount.

Such a fine can be applied if the Tax Inspectorate detects a tax non-payment. The tax authority is not entitled to apply a fine to you if the notification received from the tax authority, you independently discovered non-payment and paid tax and penalties.

Comment: this article of the Tax Code provides for the imposition of a fine of 40% of the tax amount if the non-payment was delivered intentionally instead of 20%. In practice, to prove to the tax authority, the deliberation of tax non-payment will be extremely difficult.

Such a fine tax authorities discharge, in case of finding that you have not filed a declaration. If you filed a declaration, paid tax and penalties before the tax authority sent you a notice, the penalty for concealing income they do not have the right to write.

In the case of not submission of information and not paying tax until July 15, it will be necessary to pay the penalties in the amount of 1/300 refinancing rates Central Bank Russian Federation for every overdue day after July 15.
If you have to pay tax in the amount of more than 600,000 rubles, for example, you sold your apartment received inheritance for 5,000,000 rubles, but did not file a declaration in the tax authority, did not pay tax until July 15, in this case you will fall under the action 198 Articles of the Criminal Code of the Russian Federation: "Evasion of taxes and / or fees from an individual."

Example: in 2016, a citizen is inherited an apartment and sells it for 3,000,000 rubles. He must pay a tax in the amount of 3,000,000 x 13% \u003d 390,000 rubles. A citizen knows that it is necessary to submit a declaration of income into the tax authority. Pay tax on income was needed, but he did not.

At the end of 2017, a citizen had a notice from the tax inspectorate that he had to declare selling his apartment.

In this case, Muromsians should immediately after receiving such a notification to submit a declaration and pay tax with penalties. In this situation, it faces a fine of 5% of the tax for each month of delay after submitting a declaration. Thus, it turns out: 3 months (May, June and July) x 5% x 390 000 rubles \u003d 58 500 rubles.

If a citizen does not submit a declaration, the tax authority has the right to attract him to justice and recover a fine of 20% of the tax amount. According to Article 122 of the Tax Code of the Russian Federation, this will be an additional 78,000 rubles.

What will happen if you submit a declaration, but do not pay the tax on time?

If you have submitted a 3-NDFL declaration on time - until July 15, but did not pay a tax calculated on this declaration on time, you cannot be applied to art. 119 and 122 Tax Code of the Russian Federation. You only threaten the payment of pencils in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation for each day of delay in tax payment.

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The tax declaration that is not owned by the entrepreneur can lead to unpleasant consequences for him. Moreover, some of them may appear due to the controversial interpretation of the legislation. state structures. We study the specifics of such consequences.

If IP does not pass the tax declaration on time, then the sanctions in the form of fines can be applied to it.

In general, the fineness of the fine is 5% of the amount of the tax calculated and subject to reflection in the declaration, but not paid on time. A similar amount of the fine is charged every subsequent month after the occurrence of delay in the provision of reporting. But even if there is no tax for tax, then the IP for the non-relief of the declaration in any case is fingered for the minimum amount - 1000 rubles. The maximum amount of the fine is 30% of the unpaid tax (that is, when delayed at 5 months).

The specified penalty, as a rule, is issued by the PI for the non-love of the profile declaration on the main type of activity - for example, a declaration on UNVD or HSN. But there are other varieties of fines applied depending on the type of declaration (or the calculation of one or another payment) that IP is obliged to pass in the FTS. In particular, it can be:

penalty for failure to provide 2 - NDFL (if IP has employees) - in the amount of 200 rubles for each document;
the penalty for the nonstunation of the calculation in form 6-NDFL - in the amount of 1000 rubles for each month of delay in the provision of the document;
a penalty of 30% of the contributions not paid on time (minimum - 1000 rubles) for failure to calculate the calculation of insurance premiums;
penalties for failure to provide SZV - M, SZV-experience - 500 rubles for each document;
the penalty for Nesturing 4 - FSS - 30% of unpaid contributions, at least 1000 rubles.

Despite the fact that many of these forms do not relate to tax reporting, essentially they are very similar to declarations. The sanctions for their provision, obviously, may be no less rigid for the taxpayer than with the non-tax reporting on time.

Separately, it is worth noting that, in accordance with the provisions of the Code of Code of the Russian Federation, these fines can be complemented by other administrative sanctions. For example, for non-love of any tax declaration, the FTS has the right to write a fine on the basis of Article 15.5 of the Code of Code of the Russian Federation for executive (in this caseThey will be IP) in the amount of 300 - 500 rubles.

Apart from the specified sanctions, IP, which did not pass the declaration on time, may encounter other unpleasant legal consequences. Among them - the emergence of the obligation to pay in the FIU contributions, several times increased in comparison with those that are paid in a standard fixed value. We study the specifics of such legal consequences.

Multiple growth of contributions for nonsense of the declaration: on what basis?

Individual entrepreneurs who work without a state - that is, without the implementation of payments to other individuals, are obliged to pay mandatory contributions in social funds - PFR, FSS and FFOMs. From January 1, 2017, the FNS is responsible for their collection (but subsequently translates the amount received from business entities to accounts in these funds).

The size fixed contributions The FSS and FFOMS does not depend on the income of the PI. In turn, contributions to the FIU are divided into 2 parts:

strictly fixed;
accrued on the income of the entrepreneur over 300 thousand rubles.

Until 2017, the Law "On Insurance Contributions" No. 212 - FZ was operating, in accordance with which the FIU had the right to increase the "strict" part of the contributions 8 times in case of inconsistency of the IP of information about the income received. That is, - when inferiorizing the tax return to the FTS (from where the FIU, in the order of interdepartmental data exchange, requested information about the income of fees of contributions).

Thus, those individual entrepreneurs, who until 2017 for any reason, did not represent the declarations in the FTS (regardless of the presence or absence of income), could become obliged to pay contributions to the FIU in the amount increased several times relative to their standard magnitude. Theoretically, the amount to payment could reach up to 154,852 rubles (operating in 2016 a fixed rate multiplied by 8).

Of course, not all IP arranged such a state of affairs. In the course of business interaction and government departments, 2 opposite positions were formed (one of which, we note, is characterized by a bias in favor of entrepreneurs and, moreover, in principle, it can be considered as a major). We are talking about positions:

FTS of Russia.

We study them in more detail.

Will enlarged contributions with IP: POP position

In a letter dated July 10, 2017 No. NP - 30 - 26/9994 Pension Fund Indicates that the norm of Law No. 212 - FZ for recovery of contributions is several times higher than standard, does not imply the possibility of recalculating the IP obligations arising from the failure of the declaration. The fund considers legitimate to recall from the entrepreneur - albeit with zero income, social contributions - for their fixed part, in the maximum volume.

At the same time, the FIU notes that when granting the PP of the tax declaration, let him be late, but within the estimated period, for which contributions are calculated, the obligations are still possible. Obviously, such a position still goes beyond the scope of Law No. 212 - FZ or at least reflects the attempt by the FIU in a certain way to interpret the norms of this law. In this case, the interpretation is not in favor of entrepreneurs.

A different point of view on the issue of recalculation of contributions is the FNS of Russia.

POSITION FTS.

Tax Office in the letter dated September 13, 2017 No. BS - 4 - 11 / [Email Protected] Notes that:

In the provisions of Law No. 212 - FZ, there are no norms that limit the deadlines for submission by the taxpayer about income information in the FTS (which the FFR is subsequently informed).
It turns out that the IP, forgetting to submit a declaration for a certain period, has the right to do it at any time later. As soon as the FNS receives it, then the deposit information will appear about the income of the taxpayer, which can then be transferred to the FIU.
The main purpose of the norms of Law No. 212 - FZ, allowing the FIU to increase contributions several times to the establishment of legal grounds for additional control over the income of the PI in order to correctly calculate the non-fixed part of the contributions, and the one that depends on the income exceeding 300 thousand rubles.
It turns out that according to the FTS, the specified norm, in principle, should not be applied as a justifying multiple increase in contributions. The FIU, thus, may make sense to reconsider its approach to the interpretation of this norm.
In the competence of the FIU - establishing the correctness of the calculation of contributions.
It turns out that if the Foundation will follow the policy of increasing payments exterminated with PI, without understanding the situation, then its actions can be regarded as not corresponding to the specified competence.

As a result, FTS recognizes that it supports the right of IP to recalculate the obligations of the IP, in respect of which the law gives the FFR formal right to increase the requirements for pension contributions. But under one condition: IP, one way or another, should submit to the FTS Declaration in the period for which contributions in the amount of questions causing are calculated.

Today we have to find out if there is any penalty in Russia for the non-division of a tax type declaration. Is it worth worrying to the population, if a person or another did not report his income? Under what circumstances and what punishment will be expected to wait for a citizen? Answers will be presented below. In fact, everything is not as simple as it seems.

Responsibility of the population

In Russia, all organizations and citizens are obliged to report to the state about their income. This rule is enshrined at the legislative level.

Is there a penalty in the country for the non-division of the declaration? What will happen to those who do not follow established rules? It all depends on the specific situation.

First you need to remember: to report on income citizens are obliged until April 30, following the one in which the profit was received. Taxes are paid until July 15.

What will turn the taxpayer violation of the deadlines? Is it always necessary to apply tax returns to the appropriate authority?

Exceptional cases

Some believe that in some cases it is not necessary to report to the state about their income. More precisely, part of the population believes that if you do not need to pay tax from one or another profit, there is no need for its declaration.

In fact, it is not. Even if a citizen has received income tax profit, it needs to be reported. Otherwise, a person will wait for a certain sentence. What kind of?

Problems with tax

As already mentioned, it all depends on the specific situation. First, it should be noted that the concealment of income is a criminal offense. In certain cases, a citizen may not only wait for a fine, but also imprisonment. But this is only if the taxpayer evades taxes.

Finding or late reporting on the profit received is another matter. Criminal offense is difficult to call such a step. Especially if it was allowed by mistake and openly. What a fine for the non-division of the declaration threatens to man?

The first thing that the taxpayer should understand is that the missing reporting entails problems when contacting the tax authorities. A citizen may refuse to issue certificates from tax. Also, a person will not be able to make a tax deduction.

Penalty with "zero"

Which threatens the penalty for the non-separation of the declaration individual? Consider the option when a citizen or organization should not have paid the tax. This is possible if the cost of the company exceeded income. NDFL is also not paid with profits received from the sale of property that is owned over 3 (from 2016 more than 5) years.

Nevertheless, this does not mean that it is not necessary to report on income. On the so-called "zero" (declaration with zero tax), exactly the same rules are applied as for the rest of the reporting.

What threatens the taxpayer? Fine. For the non-division of the declaration in time it is necessary to pay 1000 rubles. And no more. This punishment is waiting for a negligent taxpayer.

There is a tax

But that's not all. The thing is that most often the population faces conventional tax returns. They provide for the payment of a certain tax with this or that citizen. If a person has not filed 3-NDFL providing for tax platesHe will threaten more serious punishment.

Let's start from the very beginning. Suppose that before the deadline for paying the tax for a long time. The taxpayer did not file a declaration until April 30. Starting from May 1, a penalty will be appointed to the taxpayer. Which one?

1000 rubles? Not at all. The penalty for the misconception of the IP declaration or an individual providing for the tax will vary. For each month, the delay is charged 5% of the tax. Wherein extreme Size Punishment may not exceed 30% of the tax payment.

Tax avoidance

What a fine for the non-separation of the declaration threatens to those who not only did not report on income, but did not pay the tax? After July 15, the character of the punishment will change a bit. The thing is that in this case the taxpayer will fall under the article "Evasion from Taxes".

What is envisaged with similar punishment? A person will have to pay a penalty of 20% of debt to the state.

Important: A similar measure of punishment is envisaged only when the tax authorities themselves found a violation. If the taxpayer came his senses, filed a declaration and covered the penalty, the fine does not have space.

Intent

This features for taxpayers do not end. The penalty for the non-division of income declaration along with intentional tax evasion increases. If the tax authorities can prove intent in the actions of the taxpayer, then monetary recovery With 20% will increase to 40%.

In practice, such situations are extremely rare. After all, it is very problematic to prove intentional tax evasion. Therefore, often in the absence of a tax declaration and in the presence of unpaid tax, it is necessary to focus on a fine of 20% of the debt.

Peni.

On the listed penalties for unscrupulous taxpayers do not end. The penalty for the non-separation of the declaration is already known. It is also clear how much a citizen will have to pay, if it has not shared with tax debts to the period established in Russia.

It should be taken into account that in addition to the delay in the tax will have to pay penalties. The longer the taxpayer evades his obligations, the more ultimately they will require it.

To date, the penalty is charged in the amount of the 1/300 refinancing rate of the Central Bank. This punishment increases daily. Therefore, it is necessary to say exactly what a penalty for the non-division of the declaration and non-payment of taxes should be paid, difficult. Sometimes you can do 20% of tax collectionSometimes - more.

Criminal offense

As already mentioned, tax evasion is a criminal offense. Than more debt, the more serious punishment.

What threatens to a person who has a debt of more than 600,000 rubles? In this situation, the exact amount of debt will play the role. If the debt has large status, you can encounter the following measures to restrict repeated disorders:

penalty from 100 to 300 thousand rubles;
a fine, in the amount of a citizen's salary for 1-2 years;
forced work for 12 months;
arrest to six months;
imprisonment for a maximum of 12 months.

Tax debts in particular large amounts provide for a more tough punishment. In this case, the taxpayer threatens:

penalty 200-500 thousand;
recovery of salary for 1.5-3 years;
forced work for 36 months;
imprisonment for 3 years maximum.

A large size is considered to be debt over the past 3 years in the amount of 900,000 thousand rubles (if the share of tax is more than 10% of fees) or 2,000,000 rubles per year. Particularly large amount of debt - 4,500,000 rubles for 3 years (if tax debt exceeds 20% of fees payable), or 13,500,000 rubles.

Conclusion

That's all. Now it is clear with what kind of fine for the non-division of the declaration there may be a taxpayer. Of all the above, it follows that the bulk of citizens faces either with a fine of 1000 rubles, or with the recovery of 20% of unpaid taxes (+ penalties for every day of delay).

It is on such measures to curb non-payment of taxes and the non-fermentation of the declaration, it is necessary to navigate. In order to avoid problems with tax authorities, it is recommended to comply with established legislation.

Even the declaration is "zero" must be shown by the state. Otherwise, such a step will be regarded as unfair behavior. And the citizen will not be able to contact the FNS normally. He, as already mentioned, can refuse to provide certain services until the declaration is filed. In practice, such cases are found, although not very often.

The penalty for the non-separation of the declaration in Russia takes place, but it is not very high. The studied punishment can be viewed as an educational measure - a person will understand that they need to pay for his mistakes, and he will no longer be delayed in income reports.

In Russia, VAT is currently one of the most important taxes, because it is one of the main sources of filling budget. Accordingly, the state requires the payers of the conscientious fulfillment of their duties. Moreover, the current legislation provides for a monetary penalty for the non-relief of the VAT declaration in the deadline established for this. Accordingly, in order to avoid financial losses, everything needs to be done in a timely manner.

Delivery Declaration on VAT - Features

Recall that the main objective Reporting for reporting tax Service And subsequent submission to the fiscal bodies is to provide information from information on the services, works and goods provided by the established and sold (purchased) organizations. In addition, there is also indicated and the amount of payments listed in the budget. Money, as you know, love the score, so fiscals strictly control the correctness of the data in declarations, the completeness of the information indicated there, as well as the timeliness of providing these documents.

The legislation also hosts the tax period for which reporting is 3 months, that is, the quarter. Also provided specific documents for submission of documents. In particular, the value added tax declaration should be submitted to the 25th day of the month following the reporting quarter. It should be noted by one important moment. Sometimes there may be a situation where this date falls on the day off or a holiday day. In this case, the delivery time is transferred to the next business day, for example, from Saturday to Monday. Here specific example. Declaration on VAT for the 1st quarter of this year should be submitted on April 25, for the 2nd - 25 July and so on.

All entrepreneurs, organizations and enterprises that are tax agents and value-added tax are required to provide it.

It should also be reminded about another important moment. In 2015, taxpayers in the Russian Federation obliged to submit declarations to fiscal bodies in in electronic format. To do this, to everyone who works with VAT should pre-purchase an electronic signature with information about the declarant. In addition, special software is also installed on the computer - the cryptopro application. It reads cipher electronic signature, checks it, after which it sends further. In order to archive the file being sent, you need to put another special application - cryptoarm. All disorders allowed by a declarant are monitored by a single portal notifying taxpayers by e-mail On identified problems.

At the same time, persons who do not work with VAT, but engaged in the provision of services, set an invoice in any case. Declaration B. paper Now allowed to provide only tax agents, and this is not extended to all. As you can see, innovations in the field of electronic reporting affected all VAT payers. The only thing that was left unchanged is the deadline for submitting the relevant declaration.

I would like to explain another moment. Many mistakenly believe that electronic reporting And the invoice must be supplied to fiscal in any case. In fact, this is a delusion. Declarations are required to provide tax authorities electronic Declaration, while the invoice in the overwhelming majority is voluntary.

What threatens the late delivery of the declaration

Multiple reporting on value added tax has its own deadlines. They are served quarterly. In particular:

VAT - the 25th day of the month following the tax period;
declaration of PO indirect taxes And the invoice is 20.

For late submission to the tax authorities, the reporting is supposed to be punished in the form of a cash fine. It is worth noting one important point. The penalty is provided for in paragraph 1 of Article 119 of the NK. But if you calculate the size of the fine in the presence of a certain amount of VAT is quite simple, then when zero declaration There is a controversial situation.

So, legislation provides for the following punishment. In case of late submission of the VAT declaration, the size of the fine imposed on the taxpayer cannot be less than 1 thousand rubles. In this case, it is calculated on the basis of 5 percent of the tax dedicated to pay for each overdue month - full or incomplete. However, there is another restriction. The size of the fine cannot exceed 30 percent of this amount. Well, the lower bar of financial punishment we have already led a little higher.

At the same time, the controversial situation occurs when the progress of the NAT is untouped, that is, when the amount of payment is 0 rubles. It is quite a logical question: is it possible in this case to impose a minimum fine on the declarant? There is no clear answer here. For example, according to officials, the payer is not exempt from liability for the non-timely submitted declaration, regardless of the presence or absence of arrears. This position found its cursing in a number. court decisions. According to the verdict, in this case, the minimum penalties should be applied, in the amount of 1 thousand rubles, since there is no option to calculate some other amount.

Fine understandable delivery Declarations on the USN - the terrible dream of each simplist. How not to disrupt the deadline for filing the declaration? How to be if the accrual of a fine cannot be avoided?

The size of penalties for late delivery of the Declaration

The penalty for the late delivery of the Declaration on the USN will be 5% of the tax amount in 2018, which the taxpayer must transfer to the budget in accordance with this Declaration. The penalty is assigned for each month of the delay of the declaration. This also applies to incomplete month delay. This norm is approved in Art. 119 of the Tax Code of the Russian Federation. The minimum fine will be appointed for late submission to the tax authority of the zero declaration. Its size will be 1000 rubles. If the delay in the representation of the Declaration on USN is more than six months, you will have to pay a fine in maximum size - 30% of the tax amount on this declaration.

Also for the delay in reporting reporting provides for administrative responsibility. According to the FNS statement, the court may appoint the organization, the head of the organization or the chief accountant, a fine of 300 rubles to 500 rubles (Article 15.5 of the Administrative Code of the Russian Federation).

The tax authority may impose a penalty on the organization, if the procedure for the commissioning of the declaration on the USN electronic form was observed when this method of passing the report is mandatory. For such a violation, a penalty will be 200 rubles.

Declaration on USN: when to pass 2018

When using USN, there is no need for a large amount of reporting. Enough one annual declaration. The commissioning of the Declaration on USN in 2018 is carried out by organizations at the location, and individual entrepreneurs - at the place of residence.

It is filled in forms in the form of the CBD 1152017, approved by order of the Federal Tax Service of the Russian Federation of 26.02.2016 No. MMB-7-3 / [Email Protected]

The declaration should be formed at the end tax periodwhich for USN is one calendar year (Art. 346.19 of the Tax Code of the Russian Federation).

for legal entities - until 04/02/2018 (by 02.03.2018 - day off);
for IP - until 04/30/2018;

Exceptions are cases when the payer ceases to apply a simplified before the reporting year ends. Declaration on USN in this case is rendered next time:

organizations and IP, which stopped engaged in entrepreneurship - up to the 25th day of the month, which follows the month when the company stopped working;
organizations and IPs that can no longer apply USN - up to the 25th day of the month, which follows the quarter when this right was lost.

Pre-trial procedure for bringing to responsibility

The taxpayer, if it does not pass the declaration in the tax, becomes the offender under Art. 119 of the Tax Code of the Russian Federation.

The tax penalty is discharged after the tax authorities will hold cameral check taxed tax declaration on USN. At the same time, at the end of the inspection, the inspectors often detach taxes to pay. And the penalty is calculated on the basis of the new amounts. Some unscrupulous taxpayers believe that if you do not pass the declaration, then the cameral check will be avoided, but it is not. If the declaration at the end of the delivery time was not filed within 10 working days, then the controlling bodies can block the current account (clause 3 of Article 76 of the Russian Federation). So, to continue normal work The taxpayer will have to hand over the declaration. Immediately after passing the tax starts a desk verification of the report.

If the taxpayer was rapidly responsible, then this means that in relation to him was already carried out tax audit (Country Art. 88 of the Tax Code of the Russian Federation or the exit Art. 89 of the Tax Code of the Russian Federation). The result of the inspection is always taken into account when making a decision regarding the accrual of sanctions.

If the tax authorities counted on the results of the inspection, they should notify the taxpayer about this. To this end, it is sent to him about the payment of tax, penalties and fine (Art. 69 of the Tax Code of the Russian Federation). In the requirement, a reference to the solution of controlling authorities should always be indicated as a basis. If this link is absent, then the requirement can be considered invalid.

The payment of debt must be executed within 8 business days from the date of receipt of the requirement if the text does not provide for another period (Art. 69 of the Tax Code of the Russian Federation).

The requirement can be manually manually sent via TKS or through the mail by registered mail. The last method is an extreme measure, if it is impossible to transfer the requirement to any other way.

The requirement should be transferred to the taxpayer within 20 days from the moment when the decision of the control bodies will enter legal force (Art. 70 NK RF).

For convenience, reflect the prosecution procedure for failure to submit the Declaration on the USN Table.

The pre-trial procedure for bringing to responsibility for skipping the deadline for filing a declaration on USN: Dates 2018

The procedure forced debt recovery

If a legal entity or IP did not pay off the debt on time, measures will be applied to its forced recovery. This is done at the expense of funds at the current account of the debtor or at the expense of electronic cash (paragraph 2 of Art. 46 of the Tax Code of the Russian Federation). For this, the FNS must accept the appropriate decision, but it can only do it after the deadline indicated in the requirement. For the decision to recover funds from the debtor, the FTS is given two months. Assignment for write-off tax debt It can be decorated on paper or in electronic format (clause 2 of Art. 46 of the Tax Code of the Russian Federation).

If the FTS did not have time to recover funds within two months, it still can do it by handling judicial authority. To do this, you will need to write an application for 6 months from the end of the deadline specified in the request (clause 3 of Article 46 of the Tax Code of the Russian Federation). It is possible to restore this period of FTS only through the court, but only when the term was missed for a valid reason.

In the presence of reason, it will be necessary to recover a fine with an organization or IP will be problematic to take security measures. This is done if it does not have information about the current account of the taxpayer or if there are no account cash Or they are not enough to repay the entire amount of the debt. The security measures can be attributed to:

debt recovery at the expense of another property (Art. 47 Tax Code of the Russian Federation);
suspension of movement at the current account (Art. 76 of the Tax Code of the Russian Federation).

To recover inlaims at the expense of other property of the debtor of the FNS can within one year at the end of the maturity of the debt specified in the demand. Either this can be done by appealing to court for 2 years at the end of the term for repayment contained in the requirement (paragraph 3 of paragraph 1 of Art. 47 of the Tax Code of the Russian Federation).

The pre-trial procedure described above is obligatory when recovery from the debt debt on USN-tax, penalties and fines.

Tax authority on the basis of the decision to attract legal entity Or IP to justice has the right to contact the arbitration court on the recovery of the appointed sanction only upon completion mandatory procedure pre-trial order. Therefore, if not managed to pass on time tax reporting According to USN, tax expenses recommend paying debt immediately after receiving the requirements.

In disagreement with the decision of the tax authorities and with the amounts of debt and penalties referred to in the requirement, the taxpayer may challenge the decision made by the controlling authority, writing an objection to first in the IFST, which conducted a challenge verification of the draft declaration, and if necessary, apply to settle this issue to court.

RESULTS

The dimensions of penalties for the failure to provide the declaration on USN in the tax authorities are not distinguished by a variety. By skipping the report of the report - get ready to pay a minimum of 1000 rubles to the budget. Timely submission to the tax authorities of the declaration on USN will help to avoid not only the appointment of the fine, but also judicial trial. In addition, there will be no problems with the suspension of the organization due to blocking the current account.