One of the duties of the taxpayer is the provision of reporting. For non-compliance with the provision of any reporting provision of penalties. There are no exception and reports submitted to the Pension Fund of Russia (FIU).
According to the results of each reporting and estimated period, entrepreneurs who have hired employees are obliged to provide reports in the FIU in the form of RSV-1 and SZV-M. These reports have different reporting periods and different times for their delivery.
noteFor the late provision of each reporting form, the amount of penalties accrual is provided.
Consider in more detail, from what period the reporting is considered untimely submitted, which penalties for each type of reports.
Penalties for late submission of reports to the Pension Fund
Violation of the boundary periods of reporting in the FIU leads to the accrual of penalties. noteThe policyholder is accustomed to justice as a newly submitted report (even if the idleness is drawn up only one day), it is not at all provided.
Penalty for the unforeseen report in the form of RSV-1
Since 2017, the calculation of the RSV-1 is submitted to the IFTS quarterly, which is provided for by chapter 34 part 2 of the Tax Code of the Russian Federation. Until 2017, it was supplied to the FIU, which was regulated by paragraph 1 of Part 9 of Article 15 of Law No. 212-FZ dated July 24, 2009, which provided for other times for submitting the report. 
Thus, not only the form, but also the deadlines for the commissioning of the calculation of the RSV-1, which is provided for by paragraph 7 of Art. 431 NK RF.
New boundary terms granting the calculation of the RSV-1 in the IFTS.
Responsibility for the untimely provision of RSV-1 is governed by several regulatory acts:
article 119 of the Tax Code of the Russian Federation - a fine is charged for each complete and incomplete month of delay in the amount of 5% of the amount of contributions to be paid for the last reporting quarter (last 3 months).
Formula for calculating fine:
note! The amount of the fine cannot be less than 1000 rubles. and more than 30% of the contributions amount to pay for the last 3 months of the reporting period.
part 2 Article 15.33 of the Administrative Code of the Russian Federation provides for the imposition of administrative responsibility on the heads of the institution - the size of the fine may vary from 300 to 500 rubles.
Important! On individual entrepreneurs without employees, an administrative penalty does not apply.
Failure to provide reporting in the FIU in the form of the SZV-M
The form of the SZV-M acts relatively recently (from April 2016). Employers who have hired employees are required to submit this report monthly.
Report on the form of the SZV-M must be provided to the 10th day of the next month.
For a non-timely provided a report, the employer will be obliged to pay a fine of 500 rubles. For each employee, according to which there is no information (Article 17 of the Federal Law No. 27-FZ dated 04/01/1996).
In order to find out the size of the fine for the late surrender of the SZV-M need 500 rubles. Multiply to the number of physicals behind which you have not reported.
Thus, the size of the fine directly depends on the number of employees, for which the insured person (employer) was not reported.
Nestyaz reports in 2018: what has changed
Since 2017, all the authority to control the payment of insurance premiums has passed under the jurisdiction of tax authorities, therefore, all penalties will be carried out through the tax service, and not the FIU. Therefore, the rules of responsibility for not the provision of pension reporting must be viewed in the Tax Code of the Russian Federation. The rules of responsibility set forth in the above laws are duplicated in the new edition of the Tax Code of the Russian Federation, namely in Art. 119.
noteThe verification of personalized accounting data remained under the jurisdiction of the FIU.
The deadlines for the calculation of the calculation of the RSV-1 (paragraph 7 of Article 431 of the Tax Code of the Russian Federation) were changed, which were set out higher.
Also, in 2017, the deadlines for the provision of a report of the SZV-M to the Pension Fund of Russia - up to the 15th day of the next month (paragraph 2.2 Article 11 of the Federal Law No. 27-FZ dated April 1, 1996) were changed.
An administrative penalty continues its effect for the failure to submit reports to the FIU and in the IFNS (300 - 500 rubles).
So, in order to get into disfavor controlled organs, it is not necessary to undertake or evade the payment of taxes, it is enough just to "be late" with the reporting deadlines, in particular the calculation of the RSV-1 and SZV-M, and the fine you are guaranteed!
Russian companies are obliged to in a timely manner and fully submit to state bodies reporting on the results of activities (accounting) and about paying taxes (tax). Rules and deadlines for reporting are recorded in the Tax Code. For the non-trial of tax and accounting reporting, liability is provided in the form of fines.
Absolutely all enterprises should keep records of activities and take accounting reporting at the end of the year until March 31. The organizations also lead tax accounting to determine the base when calculating taxes (for income, for property, etc.). They submit declarations into regulated deadlines.
All companies produce deductions to the funds (pension, medical and social insurance) and file relevant reporting, reflecting the amount of calculations.
The state supervisors and writes responsibility for the late delivery of accounting reporting (and tax, too). Responsibility is provided for by the Code of Administrative Offenses and the Tax Code of the Russian Federation.
Penalties for the delay in tax reporting
When the organization detains the filing of tax declarations, including on VAT, income tax for the year, property tax for the year, tax on USN, ENVD, ESHN, transport and land tax, then sanctions that make up 5% of the amount specified in a non-permanent declaration on time. They are charged for every month, even if he is incomplete. At the same time, recovery cannot be less than 1000 rubles. And more than 30% of the amount in the declaration. If the declaration is zero, then the fine is imposed in a minimum size - 1000 p. In case of nonsense of advance declarations, the penalty is much smaller - only 200 rubles per document.
For lateness of granting the form of calculation of 6-NDFL, a fine of 1000 p is imposed. If the delay with the RSV-1 reports to the Pension Fund and Medsts, you expect a recovery of 5% of the amount to be paid for 3 months. When tightening with the form of the SZV-M - a fine of 500 rubles. For every insured person.
For reporting in FSS, two fine charges at once: 5% of the amount of contributions in case of temporary disability and 5% of the amount of insurance contributions from accidents accrued in the last 3 months.
Again, there are restrictions on fines - no more than 30% of the amount of contributions and at least 1000 p.
Officials are fined and officials from 300 to 500 rubles, responsible for the reporting, first of all the leader. What a penalty for late delivery of the balance, read below.
Penalty for late delivery of the balance in the IFTS
All companies, regardless of the tax system (OSTO, USN, UNVD, ESHN), are required to account for accounting and submit final reporting by year to the tax inspectorate and to the Rosstat authorities until March 31 of the following year. Some companies lead monthly and quarterly reporting, it is not necessary to provide it in these bodies. Also, the statistical authorities need to be applied to the audit conclusion, if the company is obliged to do it.
When the last day of delivery falls on the weekend or holiday day, then the final day of delivery is considered the next working day. Reporting can be submitted in different ways, including on paper directly into tax authorities or Rosstat, an acquisition mark is made on the second instance, it can also be directed by mail with a valuable letter with the description of attachments, then the date of the presentation will be the date of sending. It is possible to send electronically using special communication channels.
If for any reason the company is inexpressive accounting reporting, then administrative responsibility is provided. Moreover, the penalty for the nonstunation of the balance is assigned both to the organization itself and the official responsible for keeping accounting. If even the company does not behave any activity, then it is still necessary to hand over the reporting (zero).
In 2016, the penalty for the accounting statements is as follows:
At the same time, the penalty for the late delivery of the balance in the IFTS is established for each unintended document. For example, a fine for the unandless balance for 2015 will be 800 rubles, if 4 forms are not provided (balance, OFD, a report on capital changes, a report on cash flow).
An accounting balance for 2016 is the most important form of annual reporting for all companies. Do not miss the delivery time of the accounting balance in 2017 to have time to prepare it. After all, for the delay and mistakes in the organization's report, the organization is stronger.
In this article we told in detail:
- Pro term for the delivery of the balance for 2016 to the Tax Inspectorate,
- What will be a penalty for violation of the term of delivery,
- What reporting should be passed along with the balance for 2016.
Dates of the balance of the balance for 2016 in Tax and Rosstat
The term of the accounting balance for 2016 in the tax inspectorate and time his putting in statistics in 2017. match up. For convenience, we made up a small sign:
It's important to know: Not need to take intermediate accounting reporting, even if you lead it.
We also want to draw the attention of those companies for which a mandatory audit is introduced. Together with the accounting balance and other reporting in 2016, you must provide in Rosstat and conclude an audit. The term of providing an audit conclusion in 2017 - 10 working days, starting from the date of the date specified in this document, but no later than December 31, 2017.
What companies are obliged to undergo a mandatory audit Look in the article "Mandatory Audit: Criteria in 2017".
Who and where the accounting balance for 2016
List accounting is obliged to all companies, regardless of the tax regime used by them (paragraph. 1 Part 1 of Art. 2, Part 1 of Art. 6 of Law No. 402-FZ). Thus, all commercial and non-commercial organizations should dat accounting balance for 2016. Together with other accounting reporting. What is included in the annual accounting statements for different types of enterprises, we will tell you just below.
All companies that account for accounting, according to PP. 5 p. 1 Art. 23 NK RF, part 1 Art. 18 of Law No. 402-FZ, are required to submit annual balance sheets and other reports:
- in IFTS;
- to statistical authorities at the place of accounting;
- owners of the company (founders, shareholders) on their demand.
Who does not give balance
Individual entrepreneurs Released from the delivery of annual balance sheet and other accounting reporting for 2016.
What kind of annual accounting reporting for 2016 is surrendered
According to the order of the FNS №S-7-6 / [Email Protected] From 12/31/2015 enterprises can decide - on paper or in electronic form to pass annual reporting for 2016.
Penalties for late delivery of the accounting balance in 2017
For untimely delivery of the accounting balance, the company is stratified, and the amount of the fine depends on whether you were late for the reporting to the tax inspectorate or in Rosstat.
Missed the term of the balance in the IFTS
So if you not rent within the accounting balance and other accounting reporting in FNS., according to claim 1 of Article 126 of the Tax Code of the Russian Federation, you are flying for 200 rubles for every overdue reporting document.
It is worth making one explanation - the accounting reporting includes five documents: a balance sheet, a report on financial results, a report on cash flow, a report on capital change and explanation, therefore, the maximum fine for delay can be equal to 1000 rubles.
Massed the term of the balance for 2016 in Rosstat
If you in 2017, did not pass on account balance and other reporting in statistical organsThe company faces an even higher fine, already in the amount of from 3,000 to 5,000 rubles.
At the same time, the tax service, and Rosstat is entitled to further finish the head of the organization in the amount of from 300 to 500 rubles (part 1 of Art. 15.6 of the COAP).
The tax code provides for the obligation of taxpayers to submit to the tax inspectorate in their place of finding annual accounting statements (paragraphs 5 of paragraph 1 of Art. 23 of the Tax Code of the Russian Federation). And what is the responsibility for the late delivery of accounting reporting to the tax?
When to pass annual reporting?
Accounting reporting should be handed over no later than 3 months after the end of the reporting year, i.e. no later than March 31 of next year (paragraph. 5, paragraph 1 of Art. 23 of the Tax Code of the Russian Federation). At the same time, if March 31 will fall on the day off, it will be possible to pass an annual report no later than the first working day following this weekend day (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).
It must be borne in mind that accounting reporting may not be given to those who are not obliged to maintain accounting, as well as religious organizations that in whose reporting year did not have the obligations to pay taxes and fees.
And what fines for non-reporting reporting to the tax inspection, we will tell below.
Penalty for non-balancing in tax 2017
Incomplete reporting of reporting to the tax threatening organization and its officials fines. The penalty for the non-reporting of reporting to the tax is for organizing 200 rubles for each unintended form of accountability (paragraph 1 of Art. 126 of the Tax Code of the Russian Federation). So, if the company should only take the balance and report on financial results, a penalty for failure to submit forms will be 400 rubles. And if the organization was supposed to be another report on the changes in capital, the flow of funds and the report on the targeted use of funds, the penalty for the non-tying forms will increase to 1,000 rubles.
The penalty for the non-reporting reports to the tax for the head of the organization ranges from 300 to 500 rubles (paragraph 1 of Art. 15.6 of the Codecha RF).
At the same time, it is necessary to take into account that by liability for failure to provide accounting reports to the Russian authorities or submission to its incomplete composition, the organization and its head are attracted on the basis of Art. 19.7 of the Administrative Code (a letter of Rosstat dated 02/16/2016 No. 13-13-2 / 28-media). The penalty for the organization ranges from 3,000 to 5,000 rubles, and for the head - from 300 to 500 rubles.
In which case, why can the company (individual entrepreneur) be fined (individual entrepreneur) for failure to submit or presenting unreliable information into statistics?
In addition to the accounting (financial) and tax reporting, the organization and individual entrepreneurs must also be represented by statistical reporting. Such a responsibility to submit primary statistical data to the state statistics authorities is provided for by the Federal Law of November 29, 2007 No. 282-FZ "On the official statistical accounting and the system of state statistics in the Russian Federation" (hereinafter referred to as text - Law No. 282-FZ).
Rosstat of the Russian Federation as part of its powers approves the forms of federal statistical observation and guidance on their filling (P.5.5 Regulations on the Federal State Statistics Service, approved. Decree of the Government of the Russian Federation of 02.06.2008 No. 420).
Where to see the duty of passing statistical reporting?
Selective statistical observations are carried out by RF Rosstat in the form (p.1 of the rules for conducting selective statistical observations for the activities of small and medium-sized businesses, approved. Decree of the Government of the Russian Federation dated February 16, 2008 No. 79, hereinafter - Rules No. 79):- monthly and (or) quarterly surveys of small and medium enterprises (with the exception of microenterprises);
- annual Micro-Entertainment Surveys.
Important!Statistical information should be provided to statistics on the approved forms of federal statistical observation on paper (at the place of finding the respondent) or electronically in the established format using an electronic signature, no later than the provision of the provision specified in forms.Lists of companies or individual entrepreneurs who must submit one or another statistical report are posted on regional statistical sites in the section: "Reporting" - "Statistical Reporting" - "Lists of reporting business entities". Here for example in the Chelyabinsk region.
Fine size
Punishment for the failure to provide primary statistical data or the provision of unreliable statistical information is an administrative offense and entails the imposition of an administrative fine provided for by Art. 13.19 Administrative Code.Important!Inspection of primary statistical data in the prescribed manner, the late provision of this data entails fines:Due to the federal law from December 30, 2015, the Federal Law No. 442-FZ "On Amendments to Article 13.19 of the Administrative Code", the responsibility of companies and individual entrepreneurs for failure to submit (late presentation) of statistical information is tightened.
- on officials in the amount of from 10 thousand to 20 thousand rubles;
- on legal entities - from 20 thousand to 70 thousand rubles.
The re-violation is punishable by a large fines:
- on officials in the amount of from 30 thousand to 50 thousand rubles,
- on legal entities - from 100 thousand to 150 thousand rubles.
At the same time, the payment of penalties does not cancel the need to provide relevant statistical reporting forms.
How to report
Statistical reporting can be transferred:- on paper, directly into the territorial body of statistics or send by mail (by registered letter with the description of the investment);
- electronically, with the help of a specialized operator of electronic reporting or on the Rosstat website of the Russian Federation.
In practice, this rate does not work, since there are no clear criteria for calculating the damage caused by the respondent.
Challenging fines
When challenging the "statistical" penalty, the company should have evidence that all measures depending on it on the provision of statistical reporting was adopted.Thus, checking the company's argument that the reporting in form No. 2-C on paper was sent by registered mail post, the courts pointed out that the postage receipt of the appropriate mail assignment (which contains a unique mail identifier assigned to mailing Allowing to track the reception and presentation of this mailing) has no.
The courts also found that the opportunity to comply with the rules and norms of the current legislation, the company had objective evidence of the company's adoption of all measures depending on it to comply with the rules and norms for any unfair reasons. This fact testifies to the presence of guilt in the actions of the company. In such situations, the courts do not satisfy the requirements of the Company's abolition of the decision on bringing to responsibility under Article 19.7.3 of the COAP of the Russian Federation for violation of the period of submission of annual statistical reporting (Resolution of the AS of the Moscow District of July 13, 2015).
Duration of the statute
The decision on the case of an administrative offense by virtue of Article 4.5 of the Administrative Code of the Russian Federation cannot be made after two months (in the case of an administrative offense considered by the judge, at the end of three months) from the date of the administrative offense.In practice, this means that the territorial bodies of Rossatat of the Russian Federation will be able to attract companies or individual entrepreneurs to administrative responsibility under Article 13.19 of the Code of Administrative Code within 2 months from the date of expiration of the deadline for passing statistical reporting.
