Late filing of tax return: penalties. Sanctions for late submission of tax returns

tax code Russian Federation since 1992 provides for the payment of value added tax in federal budget countries from organizations in accordance with the law.

Penalty for failure to submit a VAT return, legal framework

The penalty for failure to submit a VAT return is assigned to the taxpayer in case of delay in submitting reports for a certain period. Starting from 2015, if the reporting was sent to the Federal Tax Service in paper, and not in in electronic format, it is not accepted (clause 5, article 174 of the Tax Code). Accordingly, the countdown of the days of delay in filing documents begins.

In order not to receive a penalty for late submission of a VAT return when submitting reports to the tax office in electronic form, you must remember the following things:

• The day of sending the declaration to the tax service is considered the day of its submission;
• This document, like any electronic documents signed with an electronic digital signature.

Penalty for late submission of VAT returns, terms and consequences

The law provides for the submission of VAT returns by the 25th day of the month following the reporting period. Since the reporting period for filing a VAT return is a quarter, it is necessary to submit documents to the Federal Tax Service quarterly. For example, for the second quarter current year The declaration must be submitted by July 25. The exception is if the 25th falls on a weekend. Then the deadlines are postponed to the first working day following the given weekend (clause 5, article 174 of the Tax Code).

The penalty for late submission of the VAT return is determined in the amount of 5 percent of the amount of unpaid tax for each subsequent month overdue. In this case, the amount of the fine cannot be less than one thousand rubles or more than 30 percent of total amount. This is spelled out in paragraph 1 of Art. 119 of the Tax Code.

The penalty for failure to submit a VAT return is counted as a full month, even if the delay period is only one day.

Sanctions also apply to employees of the organization who are guilty of late submission of a declaration to the tax authorities. This can threaten them with both a warning and a fine in the amount of 300 to 500 rubles.

Late submission of a VAT return, how to avoid a fine

V Russian legislation there is a chance that the fine will be reduced. To do this, you need to submit an explanatory note to the tax office with detailed description reasons for the delay in submitting the declaration. The note is written in any form. After reading the note, the tax inspectors determine whether the grounds for delay specified in this document are sufficient to reduce or eliminate penalties. Thus, the late submission of the VAT return may not yet threaten with a mandatory fine. But for this to explanatory note you must also attach supporting certificates or other documents to help justify the delay.

Penalty for failure to file a VAT return with a zero tax value

In some organizations, situations arise when in the VAT declaration in the column "tax amount" is "zero". So, should an organization pay a fine for not submitting a VAT return with a zero value? There is no definite answer to this question. Some officials believe that sanctions for expired documentation should still be and establish the minimum amount a fine of 1000 rubles. Others rightly say that since the amount of the fine is calculated based on the amount of the tax, then if it is zero, the amount of the fine should also be equal to zero. The Ministry of Finance believes that for a delay with a zero declaration, you will have to pay a penalty minimum wage in the amount of 1,000 rubles. (Letter of the Ministry of Finance of August 14, 2015 No. 03-02-08/47033).

It is better not to joke with the tax service and provide all the necessary reporting on time. Indeed, in addition to fines, the tax authorities have the right to block the accounts of the non-payer after 10 days from the official date of submission of the declaration, and this may entail unpleasant consequences for the activities of this organization.

According to Article 23 of the Tax Code of the Russian Federation, one of the duties of a taxpayer is to submit tax returns in the prescribed manner.

The tax declaration is an official written statement of the taxpayer on the income received by him for a certain period, expenses incurred, existing sources income, calculated amount of tax, tax incentives and other data related to the calculation and payment of tax. The tax return must be filed with tax authority within the time limits specified by law. Failure to submit or late submission of a tax return entails liability in accordance with the established procedure.

Failure to submit the declaration on time is an independent type of tax offense. Therefore, the application of liability is not affected, for example, by the fact that the taxpayer has paid the amount of tax. It does not exempt from liability for failure to file a declaration and the fact that the amount of tax payable is zero due to lack of income. This position is supported, in particular, by the Federal arbitration court East Siberian District. Thus, this court considered a case on the recovery of tax sanctions from an individual entrepreneur for late filing of tax returns for sales tax and VAT (Resolution of November 26, 2002 N A78-5403 / 02-S2-8 / 168-Ф02-3441 / 02-C1). FAS VSO found that the court of first instance made an incorrect conclusion that the obligation to submit a tax return to the tax authority arises only in the event of income. The FAS VSO also noted that, according to paragraph 1 of Article 119 of the Tax Code of the Russian Federation, if a taxpayer fails to submit a tax return within the prescribed period, if there are no amounts of taxes payable in the tax returns, the minimum amount of tax sanctions should be applied - 100 rubles for each declaration not submitted on time. In a relationship statutory the minimum amount of the fine, it should be noted that it is collected only in cases where the amount of the fine, calculated as a percentage of the amount of tax payable in accordance with Article 119, is less than 100 rubles. Therefore, the penalty minimum size cannot be applied to those taxpayers who paid the tax in full but did not submit a tax return for this tax. The Presidium of the Supreme Arbitration Court paid special attention to this in Resolution No. 2209/02 of August 20, 2002.

Let us dwell in more detail on Article 119 of the Tax Code of the Russian Federation, since it is she who establishes liability for failure to submit a tax return. According to paragraph 1 of this article, if no more than 180 days have passed since the deadline for filing a declaration, the taxpayer will be charged a fine in the amount of 5% of the amount of tax payable for each full or incomplete month, starting from the 1st day of delay, but not more than 30% and not less than 100 rubles. If more than 180 days have passed since the deadline for filing the declaration, the taxpayer will be charged a fine in the amount of 30% of the tax amount payable plus 10% of the same amount for each full or incomplete month, starting from the 181st day (paragraph 2 of Art. .119 of the Tax Code of the Russian Federation). The simultaneous holding of a taxpayer liable on the basis of paragraph 1 and paragraph 2 of Article 119 is unlawful. This conclusion is confirmed by the letter of the Ministry of Taxation of the Russian Federation dated September 28, 2001 N ШС-6-14/734.

Note that Article 119 of the Tax Code of the Russian Federation applies only to tax returns. In particular, it does not provide for liability for violation of the deadline for submitting settlement statements to the Fund's branches. social insurance. The unlawful prosecution under Article 119 of the Tax Code of the Russian Federation for late submission of settlements to the FSS was repeatedly indicated in the decisions of the federal arbitration courts of the districts (for example, in the Resolutions of the FAS MO N KA-A40 / 5360-02 of 14.08.2002, N KA- A40 / 5133-02 of July 29, 2002, N KA-A40 / 5451-02 of August 12, 2002).

Such an action of the tax authority as bringing to responsibility under Article 119 for submitting a declaration that does not reflect information about the amount of tax is also illegal. A similar case was considered by the Federal Arbitration Court of the West Siberian District (Decree of January 10, 2002 N F04 / 72-1423 / A45-2001). According to the data given in the Decree, the taxpayer submitted sales tax declarations for October, November and December 1999 and 2000 within the time limits established by the legislation on taxes and fees, according to which the enterprise had no tax amounts to be paid to the budget. Later, the taxpayer submitted additional sales tax returns for October, November and December 1999 and 2000, on the basis of which the enterprise must pay tax in the amount of 32,211 rubles. The Tax Inspectorate regarded the actions of the taxpayer as a failure to submit declarations and issued a decision to hold the taxpayer liable under paragraphs 1 and 2 of Article 119 of the Tax Code of the Russian Federation. FAS ZSO indicated in the decision that the taxpayer was held liable under Article 119 of the Tax Code of the Russian Federation unreasonably.

Cancellation of the decision of the tax authority to hold the taxpayer liable for the late filing of the tax return can be made by the court not only on the basis of incorrect application of substantive law, but also as a result of a violation of the procedure for holding the taxpayer liable. According to article 101 of the Tax Code of the Russian Federation, proceedings in a case of a tax offense must be carried out subject to certain requirements. Thus, according to the tax audit report, the taxpayer has the right to submit written explanations or objections, in which case the audit materials must be considered in the presence of the taxpayer's representative. The tax authority must notify the taxpayer in advance of the time and place of consideration of the audit materials. And only if the taxpayer, despite the notice, did not appear, the materials of the audit, including the objections submitted by the taxpayer, explanations, other documents and materials, are considered in his absence. Violation of these requirements may serve as a basis for the court to cancel the decision of the tax authority. This is confirmed by the Decree of the Federal Arbitration Court of the North-Western District of October 4, 2002 N A26-1891 / 02-02-02 / 95. The Decree considered the situation when the tax inspectorate did not notify the taxpayer at the proper address about the conduct of proceedings on a tax offense, as well as about the time and place of consideration of the audit materials. As a result, the taxpayer was unable to submit written explanations or objections. The court acknowledged that the inspectorate violated the procedure for bringing the taxpayer to tax responsibility, and considered it necessary to cancel its decision.

Often, when considering a case on the application of liability for failure to submit a tax return, the court takes into account the existence of circumstances mitigating liability. According to Article 112 of the Tax Code of the Russian Federation, such circumstances are recognized as: difficult personal or family circumstances, threat or coercion due to material, official or other dependence, as well as other circumstances that the court may recognize as mitigating liability. For example, from the Decree of the Federal Arbitration Court of the Urals District dated March 6, 2002 N F09-425 / 02AK, it follows that the court may recognize circumstances extenuating liability, such as the insignificance of delay or the commission of an offense for the first time. In the presence of at least one mitigating circumstance, the amount of the fine in accordance with paragraph 3 of Article 114 of the Tax Code of the Russian Federation is subject to reduction by at least two times compared to the amount established by the Tax Code.

I would also like to draw the attention of taxpayers to the existence of a statute of limitations for the collection of tax sanctions. According to Article 115 of the Tax Code of the Russian Federation, such a period is 6 months from the date of detection of a tax offense and drawing up relevant act. As a rule, the fact of untimely submission of the declaration by the taxpayer is detected by the tax inspectorate as a result of a desk audit. In this case, the drafting of an act is not provided for by law, therefore, the limitation period is calculated from the date when the tax authority received the declaration. When filing a claim by a tax authority after 6 months from the date of receipt of the declaration, the limitation period for collecting a sanction is considered to be missed. As a result, the court may decide that there are no grounds for collecting a fine (for example, Resolution of the Federal Antimonopoly Service of the Urals District of September 6, 2001 N F09-1777 / 01-AK).

In conclusion, it must be emphasized that Russian law is not precedent. Decisions of courts given in specific cases are not sources of law, and therefore they are not binding on other courts when considering similar cases. Nevertheless, the decisions of the federal arbitration courts of the districts and the Supreme Arbitration Court of the Russian Federation are extremely important, since lower courts often follow them in order to uniformly apply legal norms.

Natalia Selivanova,
Lawyer of the company "Garant"

In accordance with the Tax Code of the Russian Federation, individual entrepreneurs and legal entities are required to pay taxes, declare their income and expenses in reporting documents. Late provision information to the tax authorities entails a penalty in the form of a fine in accordance with the law.

The tax system of the Russian Federation in 2018

For individual entrepreneurs, there are several taxation systems:

• UTII;
• PSN etc.

In accordance with the chosen scheme, it is necessary to pay tax, keep records of financial receipts and expenses, monitor the timely delivery of the required documentation in government agency. Otherwise, a tax penalty will apply.

The tax rate, reporting documents and deadlines for filing papers with the Federal Tax Service are different for each system. However, the consequences are the same. Ignore declaration of income and other financial transactions entails liability under Russian law.

free kicks

What penalties are provided by law

Sanctions for failure to file a tax return on time

As of 2018, the late payment penalty is 5% of the outstanding amount for each full or partial month during the reporting period. Maximum size is 30% of the declared amount. The minimum figure is 1000 rubles and does not depend on the final result.*

There are three main measures for the late submission of a tax return that are applied by the IFTS:

• The fine provided for by Article 119 of the Tax Code of the Russian Federation.
• Blocking of any operations on bank accounts, the conditions and regulation of which are prescribed in Art. 76 of the tax code.
• Administrative responsibility for individuals, in accordance with Art. 15.5 of the Code of Administrative Offenses.

The penalty for failure to file a declaration ranges from 300 to 500 rubles, depending on the circumstances (the amount of tax arrears, the repetition of the offense, mitigating circumstances, etc.).*

Late filing of a return without tax arrears

Delays in the submission of reporting documents with zero indicators entail certain consequences. The fine in such a situation is fixed and amounts to 1000 rubles.*

Many believe that if you transfer the required amount of taxes on time, but do not submit a declaration at the right time, then a 5 percent fine multiplied by zero debt will be zero. In reality, this is not so. You can be charged with a standard fine of 1000 rubles. * Therefore, do not abuse this, it is better to file a declaration in due time.

A slightly different situation is observed when taxes are calculated on prepaid payments. The final amount of profit and taxes is unknown, therefore, an individual entrepreneur or legal entity is obliged to pay an advance on taxes. Under such circumstances, a fine of 1000 r. will not, but Art. 126 of the Tax Code of the Russian Federation may establish a sanction in the amount of 200 rubles.*

Limitation period for unsubmitted declarations

No matter what tax system uses an individual entrepreneur and what tax he did not pay (personal income tax, VAT, etc.), maximum term prescription is 3 years. However, not many people understand from what moment the countdown begins.

The maximum term for tax claims is 3 years.

Important! The reference period is made from the moment of the beginning of the tax period, which follows the period when taxes were to be paid and the declaration was to be submitted.

Example: the company did not pay tax for 2017, so the last day is 03/28/2018. However, the limitation period must be considered from January 1, 2018, when the new reporting period has begun.

How to pay a fine for not submitting a tax return on time

First of all, you will need:

• details for transferring funds;
• payment receipt;
• required amount.

Step-by-step instructions for paying off the established fine:

1. Find out the reason and the exact amount can be in the department of the Federal Tax Service or on the official website of the organization www.nalog.ru in personal account taxpayer. Ignorance about the fine does not exempt from its repayment, so it is better not to delay the visit to the inspection.
2. You can make a payment through any bank (receipt is needed) or using a current account (you need to specify the details for transferring money). Payment details can be clarified by phone hotline, on the tax website or at the office of the institution. It is recommended to keep the receipt of payment of the fine until the statute of limitations (3 years) expires.
3. A few days after the operation, you need to clarify the receipt of payment.

According to this algorithm, you can pay a fine for failure to submit property tax returns, as well as land, transport, unified and any other type of state fees. Having electronic signature, you can not only pay fines and taxes, but also submit the necessary reporting documentation.

Note! The tax penalty can be reduced or completely eliminated legally by applying to the arbitration court.

Payment can also be made through the Gosuslugi portal if the citizen has a verified account. The principle is approximately the same as when repaying through LKNP on the website of the Federal Tax Service. There are no additional fees or charges for using the service.

How to reduce the amount or not pay a fine

In accordance with the current legislation of the Russian Federation, there are several extenuating circumstances:

• difficult situation (family difficulties, health problems, etc.);
• threats or violent coercion;
• difficult financial situation;
• other circumstances (first offense, presence of dependents, etc.).

Important! Dependents are minor children, disabled relatives in care, or persons under 23 years of age who are studying on a full-time basis in public educational institutions.

In an application for a reduction in the amount of a fine, it is recommended to indicate the maximum number of reasons for non-payment of a fine. Thus, the chance of a positive decision on the application increases. If you document the presence of special circumstances that affected the delay in the declaration or payment of tax, then the chance of a positive decision and a decrease in the total amount is not bad.

Important! The taxpayer is given 14 working days from the date of drawing up the Act on the offense to file an application for reducing the penalty.

At the end of this period, it is almost impossible to challenge the established amount. The only chance to file an application after a longer time is the proof of the impossibility of filing it on time. To do this, you need to confirm that you are in a hospital, out of the country, in an emergency, etc.

Filing an application for reduction of the amount or liquidation of the debt to the arbitration court

If the decision of the inspection is erroneous or inaccurate, then it can be challenged by submitting an appropriate request to the arbitration court. You need to prepare an evidence base (payment receipts, bank statements, etc.) to prove your case. The absence of the necessary information and documentation, testifying in favor of the position of the plaintiff, will play into negative side. In practice, more than half of such requests are not satisfied.

Sanctions for late submission of other reporting documents

In addition to punishment for the absence of a tax return, employees of a state agency have the right to demand payment or a refund for the form 2-NDFL (200 rubles for each certificate not submitted) and 6-NDFL (1000 rubles for each month). * Entrepreneurs also need to take this into account so as not to fall under penalties. These offenses primarily concern large enterprises.

How to avoid fines in the future

In order not to find yourself in a similar situation again, you must:

• clarify the deadlines for submission of reporting documents;
• monitor the regular fixation of financial transactions;
• timely payment of tax payments.

An important place in this is given professional control the financial side of the business. If the company is large enough, then it is advisable to create an accountant position or a whole department in the staff. For small firms or an individual entrepreneur, cooperation with agencies that provide one-time calculation and preparation of reporting documents is suitable. You can also hire a remote employee or enlist the help of a competent freelancer.

If the turnover of the business is small, then you can handle it on your own. The main thing is to carefully monitor the deadlines and correctly fill out the documentation.

*Amounts of fines are current as of August 2018.

If you have received income that is subject to declaration (for example, you sold an apartment or a car), then by April 30 of the next year you must submit a declaration to the tax authority, and by July 15 you must pay the income tax calculated in the declaration (more and payment of taxes). The question is natural, what will happen if you did not file a declaration on time or did not pay tax. In this article, we will take a closer look at the legal consequences of failure to file a declaration and non-payment of income tax.

We will divide the situations into three main groups and consider them separately:

1. if you have not filed a declaration on time, on which you do not need to pay tax (“zero” declaration);
2. if you did not file a declaration on time, as a result of which you had to pay tax;
3. if you filed a declaration on time, but did not pay tax on time.

If following the results of the declaration you have no tax payable

If you did not file a "zero" declaration (a declaration in which the deductions fully covered your income or there was no income initially), then:

1. tax authorities will require submission of a declaration to confirm that you really have no tax payable)
2. You are threatened a fine of 1000 rubles(Article 119 of the Tax Code of the Russian Federation).

Example: in 2018 Lapin A.K. bought a car worth 400 thousand rubles, in 2019 he sold it for 300 thousand rubles. As a result of the transaction, he did not receive income (the sale is less than the purchase), supporting documents are available, therefore the tax Lapin A.K. should not pay. But the car belonged to him for less than three years, which means that in any case he must file a 3-NDFL declaration with the tax authority. If he does not do this by April 30, 2020, the tax inspectorate will send him a notification requiring him to file a declaration, as well as Lapin A.K. will have to pay a fine of Rs.

In case of failure to file a declaration, you may encounter problems when interacting with the tax authorities. Notifications about the overdue obligation will come from the tax inspectorate, and when you contact the tax inspectorate for obtaining certificates or making a deduction, the tax authorities will definitely remind you of the unfulfilled obligation. As a result, before providing the necessary documents / deduction, they will be asked to file a declaration and pay a fine.

If on the basis of the declaration you have tax payable

If, following the results of the declaration, you have tax payable, but you have not filed a declaration, then:

1. Under article 119 of the Tax Code of the Russian Federation (“Failure to file a tax return”), you face a penalty of 5% of the tax amount for each month of delay(starting from May 1), but not more than 30% of the total amount.

2. If you have not filed a declaration, and also have not paid tax before July 15, then you face a penalty of 20% of the tax amount under article 122 of the Tax Code of the Russian Federation (“Non-payment or incomplete payment of tax (fee) amounts”).

It is important to note here that this penalty can only be applied if the tax office has discovered non-payment of tax. If before notifying the tax authority you discovered it yourself, paid the tax and penalties, then the tax authority is not entitled to apply this fine to you.

The note: the same article of the tax code may result in a fine of 40% of the tax amount (instead of 20%) if the non-payment was intentional. However, in practice, it will be quite difficult to prove intentional non-payment to the tax authority.

Please note that this fine can only be issued if the tax authority itself discovers that you have not filed a declaration. If you filed a declaration and paid tax and penalties before he sent you a notice, he has no right to issue a fine for concealing income.

3. If you have not filed a return, and also have not paid tax by July 15, then you will also have to pay interest on income tax in the amount of 1/300 of the refinancing rate Central Bank RF for each overdue day (after July 15).

4. If you had to pay a tax in the amount of more than 900 thousand rubles. (for example, you sold an apartment received as an inheritance), but did not file a declaration and did not pay tax by July 15, then you may also fall under Article 198 of the Criminal Code of the Russian Federation (Evasion of taxes and (or) fees from an individual).

Example: in 2018 Muromtsev A.I. inherited an apartment and immediately sold it for 3 million rubles. The amount of tax that Muromtsev had to pay on the sale: 3 million rubles x 13% = 390 thousand rubles. Muromtsev did not know that he had to file a declaration with the tax authority and pay income tax and, accordingly, did nothing.

At the end of July 2019, Muromtsev received a notification from the tax office that he had to declare the sale of the apartment.

If Muromtsev immediately after receiving the notification submits a declaration and pays tax and penalties, then he will only face a fine of 5% of the tax for each month overdue after filing the declaration: 3 months (May, June, July) x 5% x 390 thousand rubles = 58,500 rubles.

If Muromtsev does not file a declaration, the tax authority will have the right to hold him accountable under Article 122 of the Tax Code of the Russian Federation and collect an additional fine in the amount of 20% of the tax amount (78 thousand rubles).

If you filed a tax return but did not pay your tax on time

If you filed a 3-NDFL declaration on time, but did not pay the tax calculated on this declaration by July 15, then neither Article 119 nor Article 122 of the Tax Code of the Russian Federation can be applied to you. The only thing that threatens you is penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each overdue day of tax payment.

Late submission of income tax returns is punishable by law. The corresponding legal norms were introduced in 2013. They began to be used the following year, but they are still in effect today. Today we will find out which is provided late filing penalty Income tax and how to avoid it. Penalty for late submission of the declaration

With the introduction of new norms of the Tax Code, the issue of the amount from which the fine must be paid has become significantly clearer. The fact is that before that there was a double interpretation of the code.

1. On the one hand, a fine should be charged from the amount of debt that has accumulated at the time of submission (albeit untimely) of the declaration.
2. On the other hand (this option was more popular), the fine should be charged on the total debt, i.e. without linking directly to the declaration.

It turns out that in the second case, the fine must be paid from the total amount of unpaid taxes, which are calculated on the basis of the data indicated in the declaration (and not those that are calculated at the time of delivery of the latter). What is the penalty for late submission of the Declaration and payment of tax

So, if the conditions of the second approach are accepted, then the penalty for late filing still remains, because if a person does not submit a declaration on time, this will lead to late payment of the taxes themselves, for which, in turn, a fine will be charged. We also note that this interpretation was not only popular in the courts - it was recommended by the supervisory authorities themselves. But in new edition This moment is spelled out in the Tax Code in all details, due to which any misinterpretations during the calculation of fines are excluded.

Note! The law has no reverse side, therefore, for those who did not submit the declaration for 2013, the punishment has come according to the new rules. This is explained by the order in which personal income tax declarations: annual reporting must be submitted next year, which means that in the same year there is also responsibility for late delivery.

Who is subject to penalties for late filing?

The new version of the law has one major addition. So, now both the taxpayer and all persons who are obliged to provide it are responsible for the delay in documentation. And even in cases where they do not have to pay taxes at all.

It turns out that today the following fall under the responsibility regarding the timely filing of the declaration:

• tax payers;
• tax evaders;
• tax agents.

A fine can now punish, for example, even those legal entities who are not VAT payers. The reason is as follows: if a company provides customers with invoices that indicate the amount of VAT, then they must file a declaration for this tax, as if they themselves were payers. And if the reporting is not submitted in a timely manner, then the tax inspector has the right to fine the enterprise.

The same applies to those organizations that are registered on the physical. face (including individual entrepreneurs). It cannot be said that such a violation had not been punished in any way before, but the maximum liability for him was equal to a fine of 200 rubles.

No objections or resistance to the amendment described above in tax legislation did not call. Moreover, both judges and tax officials unanimously recognized this adjustment as a necessary measure in order to unify and streamline the Russian tax field. By the way, a proposal with a similar decision was present in a letter from the Ministry of Finance back in 2004. Four years later, it was considered in the Ural Arbitration Service. Therefore, the unanimous acceptance reflects the fact that the decision was vital, and in the future it will positively affect the taxation process. What documents are fined

In what cases is it not necessary to pay a fine?

Note that all the innovations described earlier are related to the punishment for late or incorrect submission of exclusively tax returns. However, a delay in submitting other reports (listed below) cannot be a reason for a fine under the new rules, since innovations in tax code these documents do not apply at all. The same applies to documents on the simplified tax system and income tax.

In particular, these include:

• tax agent declarations;
• intelligence;
• references;
• payment.

Let us add that tax return, submitted before the end of the tax period, and the calculation of the advance payment are two completely different documents. And if you do not submit the calculation of the advance payment on time, this, again, will not entail fines, which are determined by new clarifications in the legislation. This should not be forgotten, because many people often confuse these documents.

Other important point is that the adjustments of the norms relate exclusively to tax returns, which means that in case of violation of the filing of some other documents, attempts to bring to punishment are not legal. Therefore, it is not necessary to pay fines in such cases.

Note! If you have been issued an unlawful fine, you can cancel it by filing a complaint with tax office. If this does not bring any result, then go to court.

The new legislation also provides for a lot of mitigating circumstances under which the amount determined for repayment can be revised downwards. Moreover, this amount can even be lowered. minimum value(1,000 rubles).

How to pay a fine accrued for late submission of the declaration?

Everyone has the opportunity to pay a fine for budget money. This means that if you did not file a return on time and you were awarded a fine for this, then you can pay this obligation at the expense of future taxes. But this is possible only in cases where the main activity of the company does not provide for tax base to pay income tax.

In addition, responsibility can be shifted to the chief accountant or the head of the enterprise. Indeed, according to the law, it is the people who occupy these positions that are responsible for the accuracy and timeliness of filing tax documents. This means that if the company was fined, then it has the right to shift responsibility from itself to individuals.

Video - What happens if you do not submit the declaration on time