In this case, I can not pay this fine voluntarily, because the deadline for the desk audit has been violated, but wait until the tax office files a lawsuit? In this case, the limitation period for a claim in court of 6 months is calculated from 01/13/2017 or from 07/25/2016 + 3 months = 10/25/2016 + 10 days for drawing up an inspection report = from 11/05/2016
Rosalia Rafaelevna
You first need to find out when the desk audit was carried out (after all, we don’t have the report) and request a tax audit report from the Federal Tax Service.
If the tax office conducted a desk audit, the statute of limitations for a claim to collect tax sanctions in court is counted from November 5, 2016
And violating the deadline for a desk audit cannot have any consequences for you, since it is not allowed to extend the deadline for a desk audit
Letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02-07/1-75
Question:
LLC asks for clarification whether the Federal Tax Service inspection has the right to demand the provision of documents to verify the correctness of tax calculations after three months after filing the declaration (Article 88 of the Tax Code of the Russian Federation)? Can an organization, if it does not receive a request for a desk audit, consider the declaration approved by the tax authority after three months?
Ministry of Finance of the Russian Federation
DEPARTMENT OF TAX AND CUSTOMS TARIFF POLICY LETTER dated February 18, 2009 No. 03-02-07/1-75
[On the procedure for the tax authority to request documents from the taxpayer after three months after filing a tax return in accordance with Article 88 of the Tax Code of the Russian Federation]
The Department of Tax and Customs Tariff Policy reviewed a letter on the issue of the procedure for the tax authority to request documents from a taxpayer after three months after filing a tax return in accordance with Article 88 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) and reported the following. According to subparagraph 2 of paragraph 1 of Article 31 of the Code, tax authorities have the right to conduct tax audits in the manner established by the Code. Paragraph 2 of Article 88 of the Code as amended by Federal Law No. 224-FZ of November 26, 2008, which entered into force on January 1, 2009 (with the exception of its individual provisions), establishes that a desk tax audit is carried out by authorized officials of the tax authority within three months from the date the taxpayer submits a tax return (calculation).
Since the Code does not provide for the extension of a desk tax audit, therefore, the maximum period for conducting it is from 01/01/2009 established within three months from the date of submission of the tax return (calculation) to the tax authority.A desk tax audit is carried out on the basis of a tax return (calculation) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority (clause 1 of Article 88 of the Code). In addition, when conducting a desk tax audit, the tax authority requests from the taxpayer explanations and documents in accordance with paragraphs 3, 6, 7, 8 and 9 of Article 88 of the Code. Thus, the tax authority has the right to request documents necessary for conducting a desk tax audit only during its conduct. However, it should be noted that in If violations of the legislation on taxes and fees are detected during a desk tax audit, the tax authority officials conducting the said audit must draw up a tax audit report (clause 1 of Article 100 of the Code). In accordance with clause 6 of Article 101 of the Code, the head (deputy head) The tax authority, if it is necessary to obtain additional evidence to confirm the fact of violations of the legislation on taxes and fees or the absence thereof, has the right to make a decision on carrying out additional tax control measures, in particular, to request documents in accordance with Articles 93 and 93.1 of the Code.
Deputy Director
Department
S.V. Razgulin
I am attaching a court decision, which states that a desk audit cannot hold the taxpayer accountable at all
FEDERAL ARBITRATION COURT OF THE MOSCOW DISTRICT DECISION of the cassation instance on checking the legality and validity of decisions (rulings, resolutions) of arbitration courts that entered into legal force on October 23, 2000 Case No. KA-A41/4820-00 (extract) The claim was filed by the Inspectorate of the Ministry of Taxes and Taxes of the Russian Federation for Vidnoe about the recovery of 53,471,703 rubles from Mezhregiongaz LLC. fine due to incomplete payment of value added tax by the latter. By the decision of May 29, 2000, upheld by the decision of August 10, 2000, the claim was rejected. The legality of judicial acts is verified in accordance with Art. 171 of the Arbitration Procedure Code of the Russian Federation in connection with the cassation appeal of the Inspectorate of the Ministry of Taxes of the Russian Federation for the city of Vidnoye, in which the plaintiff asks to cancel judicial acts, citing a violation by the court of substantive law. According to the case materials, the head of the Tax Inspectorate of the Russian Federation for the city of Vidnoye, on October 15, 1999, issued Resolution No. 404 on bringing Mezhregiongaz LLC to tax liability based on a desk audit. Due to the fact that the defendant voluntarily did not pay the penalties, the plaintiff filed a claim in the arbitration court. Refusing to satisfy the claims, the court indicated that the tax authority filed the claim outside the statute of limitations, which is preemptive and cannot be restored. Judicial acts in the case are legal and justified for the following reasons. In accordance with Art. 87 of the Tax Code, tax authorities conduct desk and field tax audits of taxpayers. According to Art. 88 of the Code, a desk audit is carried out at the location of the tax authority on the basis of tax returns and documents submitted by the taxpayer. This article does not provide for the right of the tax authority to make any decision or issue a resolution to hold the taxpayer liable for tax liability based on the results of a desk audit. Such a right does not follow from the meaning of Art. 101 of the Tax Code of the Russian Federation, according to which only based on the materials of an on-site tax audit, the head (deputy head) of the tax authority has the right to make a decision on bringing the taxpayer to tax liability. In addition, based on the evidence presented by the parties, the court found that the claim for the collection of tax sanctions was brought by the inspectorate to the court outside the statute of limitations, which is preemptive and cannot be restored in accordance with Art. 115 of the Tax Code of the Russian Federation. Based on the above, there are no grounds for canceling judicial acts. Guided by Art. Art. 171, 173 - 177 of the Arbitration Procedure Code of the Russian Federation, the court DECIDED: the decision of 05.29.2000 and the resolution of 08.10.2000 of the Arbitration Court of the Moscow Region in case No. A41-K2-4738/2000 is left unchanged, and the cassation appeal of the Inspectorate of the Ministry of Taxes of the Russian Federation for the city of Vidnoye - without satisfaction.
Many people know that failure to submit a report on time or late payment of taxes may result in a fine; if they don’t know, then they guess. Who counts these fines? This is done by the tax office, to which you must submit reports. Insurance premiums are now also under her jurisdiction, so it will be the tax authorities who will count the fines. What amounts should you prepare for if you realize that you are late on a report or payment?
Let’s say in advance that mostly individual entrepreneurs receive fines for late submission of declarations and other reports. To prevent this from happening to you, use specialized services for keeping records and filling out documents and submitting reports. We recommend "My business". It's fast, affordable and convenient.
Registration
So, let's start with the main thing - violation of the procedure for registering with the tax authorities:
- Violation of the procedure for filing an application for registration with the tax authorities will result in a fine of 10,000 rubles;
- Conducting business activities without registration is subject to a fine of 10% of the amount of income that you managed to receive during the period of such work, but not less than 40,000 rubles - the fine is considered the same for both legal entities and individual entrepreneurs.
Deadline for submitting declarations
Now about the consequences of failure to submit declarations on time. Here, the minimum fine for a declaration submitted late is 1 thousand rubles. – under favorable conditions, this is the lower limit of punishment established by the Tax Code of the Russian Federation. Even if the fine is calculated to be less, it will be increased to 1,000 rubles. The size of the delay does not matter. The approach to those who are one day late and to those who are a month late is the same!
If you are not only late with the declaration, but also paid the tax itself later than the legally approved deadline, then the fine will be greater. Its amount will depend on the size of the overdue tax payment and the number of months of delay - both full and incomplete.
Here's an example: Let's say you are an individual entrepreneur on UTII. The year 2017 has ended, the declaration for the 4th quarter is required until January 20, 2018. You submitted your declaration only at the beginning of April - on the 8th. The tax was not paid: out of 22 thousand rubles. Only 4 thousand rubles were transferred for payment. What's the result?
We count the months of delay: the overdue period was 3 full months (from 01/21/18 to 03/20/18) plus one incomplete (from 03/21/18 to 04/08/18). The fine will be calculated over 4 months.
How is the fine calculated? The amount of the fine is equal to 5% of the amount of arrears multiplied by the number of months of delay. True, there is an upper limit in the form of 30% of the amount not paid on time.
In our example, the tax arrears are 22 – 4 = 18 thousand rubles.
The amount of the fine is 18 thousand * 5% * 4 months. = 3.6 thousand rubles. The maximum amount will be 18 thousand * 30% = 5.4 thousand rubles. As a result, the fine to be paid is 3,600 rubles.
Important! Failure to comply with the procedure for submitting a declaration in electronic form will result in another fine of 200 rubles.
Non-payment (as well as incomplete payment of tax) due to an understatement of the tax base (income and expenses were incorrectly calculated), other reasons leading to incorrect calculation, as well as other unlawful actions, faces a fine of 20% of the unpaid amount.
Example: At the end of the year, you calculated the simplified tax system (income minus expenses) in the amount of 20,000 rubles - you paid this amount to the budget on time. Based on the results of the tax audit, it was established that part of the expenses was recognized unlawfully. As a result, the tax base was understated. Based on the results of the audit, the tax base was recalculated upward; the correctly calculated tax amount = 30,000 rubles. Thus, the arrears amounted to 10,000 rubles. In addition to tax arrears, you will have to pay a fine of 10,000 * 20% = 2,000 rubles.
The same acts, provided that they were done intentionally, will lead to an increase in the fine to 40% of the unpaid amount.
What about employers' reporting?
In addition to the declaration for the tax regime used, they submit reports on employees. These are the forms , and .
What penalties apply here?
Failure to submit 6-NDFL (as well as 2-NDFL) threatens with a fine of 1,000 rubles for each full or partial month from the day the calculation was due. If the submitted certificates contain false information, then the fine for violation will be 500 rubles per certificate. At the same time, the fine of 200 rubles for violating the deadlines for submitting 2-NDFL will also remain. Unscrupulous employers in such a situation can end up with a tidy sum.
Let us remind you that for failure to submit 6-NDFL calculations, tax authorities have the right to block the accounts of legal entities and individual entrepreneurs. This measure will be applied if the documents are not submitted within 10 days after the due date.
Late submission of SZV-M is punishable by a fine of 500 rubles for each individual included in the certificate. Plus, there is also a fine for failure to comply with the procedure for submitting this report. Only those employers who have up to 25 employees can submit it on paper. Those who have 25 or more of them submit the report only in electronic format. Failure to comply with the requirement to submit a report electronically may result in a fine of 1,000 rubles.
What about forms for insurance funds?
If we are talking about forms for 2018, then everything is the same:
The penalty for late submission of the RSV-1 report is also calculated at the rate of 5% for full and partial overdue months. But the amount from which this 5% is calculated is calculated differently. You need to count 5% of the amount of contributions calculated for the last three months for late submitted reports.
Example: You failed to submit RSV-1 for 6 months on time - the fine must be calculated from the contributions for April + May + June. If we are talking about RSV-1 for the year, then the fine is calculated from contributions for October + November + December.
The fine has limits: the lower limit is 1 thousand rubles. — minimum fine; the upper limit is 30% of contributions for the last three months.
But with the form everything is a little more complicated, because you have to count two fines. Why two? Because the form reflects two types of information: contributions for temporary disability and contributions for injuries. It turns out that the fine is calculated for each amount.
The first amount is calculated in the same way as the fine under RSV-1: for all full and partial months of delay in the form of 5% of the amount of contributions for the last three months. The minimum and maximum fine limits are similar.
The second amount will depend on the length of the overdue period:
- if you are late with the report for up to 180 days (inclusive), the fine is equal to 5% for full (and incomplete) overdue months of the amount of contributions on the report. The minimum fine is 100 rubles, the maximum is 30% of the contributions according to the report;
- If you are late with your report for more than 180 days, penalties will consist of several components:
- a fine at the rate of 30% of the amount according to the report for all full and incomplete overdue months;
- fixed amount;
- 10% of the contributions according to the report for each month (also full and incomplete) over 181 days of delay.
The minimum amount of this fine is set at 1 thousand rubles.
As a result, the lower limit of monetary sanctions for late 4-FSS amounts to 1,100 rubles.
Important! Since 2017, insurance premiums have been transferred to the jurisdiction of the tax service, and accordingly, they will need to be reported to the tax service by submitting a single calculation for insurance premiums. Late payment and late payment of the contributions themselves in 2018 will result in sanctions similar to fines for filing returns and non-payment of taxes. We talked about them in the first part of the article.
What else
You are required to submit information about by January 20th. Violation of this deadline will only result in a fine of 200 rubles. For untimely submission of financial statements, the tax office will issue you a fine of 200 rubles, but for each form. There are only five forms, in the end you get 1 thousand rubles.
Important! But responsibility for failure to submit reporting forms to statistical authorities has been significantly tightened since 2017:
- officials face a fine of 10,000–20,000 rubles;
- a fine of 20,000 – 70,000 rubles was introduced for legal entities;
- a repeated violation will entail an increase in these amounts: for officials the fine will be 30,000 - 50,000 rubles, for legal entities - 100,000 - 150,000 rubles.
If you have questions, ask in the comments!
The fine for late submission of UTII is one of the most pressing issues for persons paying this type of tax. This article will discuss whether this type of liability is provided for those who did not submit their UTII declaration on time, and if so, in what amount and with what features it is imposed on taxpayers.
Submitting a UTII declaration: it is important to submit it on time
According to paragraph 3 of Art. 346.32 of the Tax Code of the Russian Federation, UTII declarations are submitted to the tax authorities no later than the 20th day of the month following the tax period, which, according to Art. 346.30 of the Tax Code of the Russian Federation is 1 quarter. The declaration is submitted in accordance with the order of the Federal Tax Service of the Russian Federation “On approval of the tax return form for UTII” dated July 4, 2014 No. ММВ-7-3/353@. The specifics of submitting a declaration when deregistering a taxpayer are enshrined in the letter of the Federal Tax Service of the Russian Federation “On the reflection of UTII accruals” dated March 20, 2015 No. GD-4-3/4431@.
For officials, a fine for failure to submit UTII on time is levied under Art. 15.5 of the Code of the Russian Federation on Administrative Offenses and amounts to 300-500 rubles. Alternatively, a warning is provided.
Delay in filing a declaration and liability for late submission of a declaration: judicial practice
A fine for UTII in case of delay in filing a declaration is imposed, in addition to officials, on the organization itself in accordance with clause 1 of Art. 119 of the Tax Code of the Russian Federation. In accordance with this norm, the penalty for late submission of the UTII declaration is 5% of the amount of tax not paid on time based on the declaration, but not less than 1,000 rubles. and no more than 30% of this amount.
In addition to the fine for late submission of the UTII declaration in accordance with clause 3 of Art. 76 of the Tax Code of the Russian Federation, a decision may also be made to suspend transactions on accounts.
Failure to pay a fine for failing to submit a UTII return on time may become the basis for the tax office to file an administrative claim in court. If the fine does not exceed 20,000 rubles, then the case is considered through summary proceedings (appeal ruling of the Sverdlovsk Regional Court dated July 27, 2016 in case No. 33a-12279/2016).
A difficult financial situation and long-term treatment (if the declarant is an individual entrepreneur) may be grounds for reducing the amount of the fine collected (Resolution of the AS DO of June 28, 2016 No. F03-2698/2016 in case No. A24-3217/2015).
When bringing officials to justice, the period for bringing them to justice is 1 year from the date of the violation. Termination of proceedings based on general terms (3 months for a decision made by a judge, and 2 months in relation to decisions made by other persons) is the basis for canceling the decision to terminate proceedings (resolution of the Khabarovsk Regional Court dated 02.06.2016 No. 4A-357/2016) .
So, the fine for late submission of the UTII declaration is established both for the organization (under Article 119 of the Tax Code of the Russian Federation) and for the officials responsible for filing the declaration (under Article 15.5 of the Code of Administrative Offenses of the Russian Federation). In addition to a fine, a decision may be made against the organization to suspend account transactions. A decision may be made against an official to issue a warning instead of a fine. Also, the difficult financial situation of the complainant may be grounds for reducing the amount of the fine collected.
All organizations and individual entrepreneurs that use UTII are required to submit single tax reporting. The deadlines and procedure for filing it are determined by the Tax Code. Failure to submit a UTII return on time leads to the possibility of blocking the taxpayer's current account.
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When should the declaration be submitted?
It is necessary to report on the results of the tax period; for UTII it is 1st quarter. The declaration must be submitted by the 20th day of the month following the end of the quarter in accordance with clause 3 of Art. 346.32 Tax Code of the Russian Federation. When the last day of the deadline falls on a holiday or weekend, you can submit reports on the first working day after the weekend.
Important!
If a taxpayer has ceased to use UTII, he is obliged to submit reports and pay tax for the period when he was considered “imputed.”
In the event that no activity subject to UTII was carried out during the tax period, it is still necessary to submit a declaration. Suspension or termination of the imputed activity does not mean that there is no need to pay tax. To cancel this obligation, you must submit an application to the inspectorate and deregister.
Where to take it
Read:As a general rule, reports are submitted at the taxpayer’s place of registration. In practice, imputators often operate in several municipalities at once. In this case, you should be guided by the explanations of the Federal Tax Service and the Ministry of Finance:
- Activities are carried out within the same city, but in different districts, each of which has a tax office. Then the UTII declaration should be submitted in the division in which the subject was first registered.
- If the imputation officer works in different cities or regions, then reporting must be submitted separately for each municipality. But if they are served by one tax office, then they need to submit one return.
What are the sanctions for violating deadlines?
Responsibility for failure to comply with the procedure for submitting a declaration is determined by Art. 119 NK. The taxpayer is charged 5% of the amount of tax not paid on time. In this case, both full and partial months of non-submission of reports are taken into account. The maximum amount of recovery can reach 30% of the calculated tax, and the minimum is 1000 rubles. For an official Art. 15.5 of the Tax Code provides for administrative liability in the form of up to 500 rubles or.
If a taxpayer submitted a return using the old form or filled it out with errors, for example, did not sign on one sheet, the inspectorate has no right to hold him accountable.
The inspectorate may suspend operations on the organization’s accounts on the basis of Art. 76 Tax Code, if the deadline for delivery is missed by more than 10 working days.
Every song starts with music. Likewise, the transition to UTII, a special tax regime, promises many advantages for many businessmen. It is beneficial in the provision of household services, retail trade and many other types of business activities. The tax is calculated solely taking into account physical indicators and basic profitability.
However, a taxpayer who chooses imputation must also remember about the penalties in the form of fines that will threaten him in case of failure to fulfill his obligations. You can calculate the penalty for UTII 2018 yourself to understand how much you will be required to pay to the state if you play hide and seek with it and do not pay the tax on time. The amount can be quite large.
Deadlines for payment of single tax
For your convenience, we have prepared a document that contains all payments and reports for businessmen on UTII in 2018.
If you are overdue for even one day, you will have to pay a penalty. They are calculated at the rate of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.
Since 2017, sanctions for LLCs have been tightened - if the debtor does not come to his senses within a month, from the 31st day of delay, penalties will be calculated based on 1/150 of the refinancing rate.
In addition, an irresponsible businessman faces a fine in the amount of:
20% of the unpaid tax amount;
40% if it is proven that you deliberately decided to avoid paying.
What about mitigating circumstances? What if you were abducted by aliens or for other reasons could not pay on time? Your salvation is in paragraph 1 of Article 112 of the Tax Code of the Russian Federation.
The list contains such mitigating points as:
Difficult personal and family circumstances;
Offense under the influence of threat or official dependence;
Difficult financial situation;
Other circumstances.
If there is at least something on the list that could justify you, the size of the fine will be reduced by at least 2 times. They won’t take your word for it; innocence must be proven, and this is quite difficult to do.
But there are options. For example, you can submit a document confirming the need to leave the country (and just in time to pay the tax) or a certificate from the hospital about the operation performed.
For business owners on UTII it will help to report to the Federal Tax Service and pay a single tax. With us, you will do everything on time and you will definitely not need to calculate the penalty for UTII in 2018.
To insure themselves in case of force majeure, some entrepreneurs make quarterly overpayments. Of course, no one has extra money, but a reserve of funds in a personal account with the tax office can come in handy. The funds will be credited as taxes are calculated. This is more profitable than paying a fine or penalty. The overpayment can be refunded or applied to another tax.
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