Fines for failure to submit during UTII. What is the statute of limitations for debt collection? Delay in filing a declaration

Legal basis of the issue

The main legislative acts that should be followed are:

Tax Code of the Russian Federation. In addition to indicating the deadline for filing an application, the document contains a list of penalties for violations.

Federal Law No. 94-FZ of June 25, 2012, on the basis of which amendments were made to the Tax Code of the Russian Federation and other legislative acts.

Letter of the Federal Tax Service No. SA-4-7/5366 dated March 29, 2016. The letter contains information on the imposition of a fine in case of late registration.

Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/941 dated December 11, 2012, establishing application formats for individual entrepreneurs and legal entities.

VAT upon transition to OSNO

From the moment the application of OSNO begins, the former owner will need to charge VAT on sales. Therefore, in contracts concluded before 2021, but involving shipment after December 31, 2020, it is recommended to indicate prices including VAT (clause 15 of Letter No. SD-4-3 / [email protected] ).

VAT is not charged on the amount of advances received during the period of work at UTII on account of shipments that will be made under OSNO. But sales of shipments against the prepayment received with UTII are carried out taking into account this tax. Moreover, in the case of shipment under a contract that did not provide for VAT, the tax is allocated from the price by calculation (clause 15 of Letter No. SD-4-3 / [email protected] ).

In relation to shipments made during the period of application of UTII, payment for which is received when working on OSNO, VAT is not charged (clause 15 of Letter No. SD-4-3 / [email protected] ).

VAT relating to goods, works, services, property rights acquired but not used during work on UTII, during the period of application of OSNO, can be taken as deductions in the usual manner for the general taxation system (clause 16 of Letter No. SD-4- 3/ [email protected] , clause 3 of article 4 of Law No. 373-FZ). This procedure implies (clause 1 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation):

• mandatory recording (reflection in accounting) of material assets, works, services, rights;
• their intended use in transactions subject to VAT;
• availability of an invoice with allocated VAT.

The right to a deduction for an imputed person switching to OSNO will arise from the 1st quarter of 2021.

If we are talking about OS purchased during the period of application of UTII, then VAT on them can be deducted only in the case when the OS is put into operation after the transition to OSNO (clause 16 of Letter No. SD-4-3 / [email protected ] ). Deductions are not applied to fixed assets that have a residual value.

If the use of UTII was combined with OSNO, and from 2021 it is planned to switch to the simplified tax system, then VAT on goods remaining unsold at the time of transition, accepted for deduction, will have to be restored (clause 17 of Letter No. SD-4-3 / [email protected] ). This must be done in the last tax period for VAT before the start of the application of the simplified tax system, reflecting in the sales book the data of the invoices on the basis of which the deduction was made, or the details of the accountant’s certificate recording the fact of restoration.

Registration

First, let's take a step-by-step look at the process of timely filing an application based on the law. First of all, a businessman must decide to switch to the preferential UTII regime. Since this special regime is easily combined with other taxation systems, part of the activity can be transferred to imputation. Therefore, it is imperative to notify the tax service of your decision. Otherwise, the Federal Tax Service will consider the mode in which he worked previously to be assigned to the entrepreneur. It is important that the selected type for UTII corresponds to the list in Art. 346 clause 2 of the Tax Code of the Russian Federation.

Newly registered individual entrepreneurs and legal entities, as well as those already employed, submit an application to the Federal Tax Service for the transition to UTII. Entrepreneurs are given 5 working days for this action in accordance with clause 3 of Art. 346.28 and letter No. SA-4-7/5366 dated March 29, 2016.

Fines for untimely deregistration of UTII

If the head of an enterprise has stopped activities under the terms of UTII, but for some reason the corresponding application has not reached the tax office within 5 working days, you must refer to Letter of the Ministry of Finance of the Russian Federation No. 03-11-09/230 dated June 30, 2009.

It follows from the letter that if the taxpayer ceased activity, but did not notify the relevant authorities about this, and continues to be registered as a UTII payer, then he must pay the tax in full for the entire period, before submitting the corresponding application to the authorities. At the same time, filing a zero return may be classified by the Federal Tax Service as an attempt to hide from paying taxes, which can become a more serious accusation against an irresponsible entrepreneur.

The fine for late application for deregistration is 200 rubles (clause 1, article 126 of the Tax Code of the Russian Federation).

Important! Before making a decision to deregister as a “supervisor”, it is recommended to prepare for this procedure in advance and select a suitable period for this.

Nuances of determining the deadline

Some entrepreneurs do not know from what date to start counting the days for filing an application. After all, the transition may be carried out earlier, and the actual start of activity will be slightly delayed. The application is allowed to indicate the day that the businessman considers necessary. However, you should be extremely careful not to violate legal requirements.

Example. The individual entrepreneur began its activities in the retail trade category on March 15, 2021. He has the right to submit an application within 5 working days. This is subject to accurate and conscientious implementation of the laws. In the application, he can indicate the start date of activity later than the actual one, then the deadline for its submission will also move forward. But there is a danger of delaying too much with filing an application or entering into a deal with documentation during this period. Then the entrepreneur may fall under:

• penalties under clause 1 of Article 116 of the Tax Code of the Russian Federation;
• recalculation according to OSN.

Which of these types of punishment will be more significant depends on the time of delay. In some cases, the fine turns out to be much less than the recalculation.

Will there be a fine for failure to submit a UTII return on time?

There will definitely be a fine for failure to submit a UTII declaration on time in 2021. How much it is and what other measures can be taken in relation to a negligent UTII payer, read in this material.

What does tax legislation provide for failure to file a return?

What sanctions are imposed for failure to submit a report on time under the Code of Administrative Offenses of the Russian Federation?

What additional measures may be applied to those who do not submit UTII reports?

Results

What does tax legislation provide for failure to file a return?

The sanctions that the tax office may apply if it does not receive the required report on time are prescribed in Art. 119 of the Tax Code of the Russian Federation. The exact amount of the fine that will be established depends not only on the submission of the declaration (calculation), but also on the actual payment of the amount of tax due under this declaration to the budget:

• If the tax due for the period was fully transferred to the budget by the payment deadline, and only the declaration was “late,” the fine will be at least 1,000 rubles. The same liability occurs if the zero declaration is not submitted on time. Is it possible to submit a zero UTII declaration, read here.
• If neither the declaration was submitted nor the tax was paid, a fine will be charged on the entire amount of tax not received by the budget in the following order: 5% of the amount of unpaid tax for each month of delay (full or incomplete). This means that even if there is a delay of several days, there is already one incomplete month.
• The total amount of fines can be a maximum of 30% of the amount of unpaid tax, but not less than 1000 rubles. That is, a fine of 5% can be charged for each of the 6 months from the date of delay. If the taxpayer manages not to report and pay for a longer period, the fine will still be 30%.

In addition, penalties will be charged for the tax underpaid to the budget in its own way, according to Art. 75 of the Tax Code of the Russian Federation, regardless of whether any other sanctions were applied to the taxpayer or not.

Our calculator will help you calculate the amount of the penalty.

What sanctions are imposed for failure to submit a report on time under the Code of Administrative Offenses of the Russian Federation?

Violation of tax laws entails not only tax sanctions, but also administrative liability. In case of failure to submit a tax return, the provisions of Art. 15.5 Code of Administrative Offenses of the Russian Federation.

According to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, officials (responsible for submitting reports and paying taxes) may be given a warning or imposed a fine, which ranges from 300 to 500 rubles for each violation.

NOTE! According to the Code of Administrative Offenses of the Russian Federation, fines must be paid within 60 days from the date of the decision on the offense. Such fines in case of non-payment may be collected through the courts.

If the case is about non-payment of a fine under the Art. 15.5 of the Code of Administrative Offenses of the Russian Federation has reached the court, then by decision of the judge another fine may be collected, 2 times the original amount, but not less than 1000 rubles.

The following may also be prescribed:

• administrative arrest for up to 15 days;
• forced community service lasting up to 50 hours.

It should be remembered that in certain cases (resulting in a shortfall in tax receipt by the budget in an amount defined as particularly large), in addition to administrative liability, criminal liability may also be applied.

You can find out in detail what and when criminal liability is imposed on negligent taxpayers in our section.

What additional measures may be applied to those who do not submit UTII reports?

For those who do not submit their UTII reports on time, general additional measures may be applied. Among other things, first of all, you should remember about blocking the bank accounts of an unscrupulous taxpayer.

The ability for tax authorities to block bank accounts is provided for in Art. 76 Tax Code of the Russian Federation. If the submission of the declaration is overdue by more than 10 working days after the date for filing the declaration established by law, the tax office has the right to send to the banks where the taxpayer is serviced a decision to suspend transactions on his accounts.

Transactions are blocked in the expenditure part (that is, money will be credited to the account, but the taxpayer will not be able to use it). When blocking, the following nuances are taken into account:

• The account is blocked without prior notification to the taxpayer. The Federal Tax Service did not support the idea of ​​warning about blocking (see letter from the Federal Tax Service dated July 28, 2017 No. AS-3-15 / [email protected] ).

Source: https://nalog-nalog.ru/envd/deklaraciya_envd/budet_li_shtraf_za_nepodachu_deklaracii_po_envd_v_srok/

Exceptions

The general rule is that you need to submit an application and register at the Federal Tax Service branch at the place of business activity. This is stated in paragraph. 2 p. 2 art. 346.28 Tax Code of the Russian Federation. But there are exceptions to this rule. Entrepreneurs engaged in certain areas of activity are allowed to submit an application for registration at the place of residence or location of the enterprise (paragraph 3, paragraph 2, article 346.28 of the Tax Code of the Russian Federation). These types include:

• trade – retail with delivery or distribution of goods;
• placement of advertising information on transport;
• transportation of goods and passengers.

For all activities, whether included in the list of exceptions or not, one application form has been adopted. The only difference is in the categories of taxpayers. According to the order of the Federal Tax Service No. ММВ-7-6/941 dated December 11, 2012 No. ММВ-7-6/941, individual entrepreneurs use the UTII-2 form, and enterprises use the UTII-1 form.

Penalty for late withdrawal from UTII

UTII is a special type of taxation in which an entrepreneur calculates tax to the state budget based on the amount of income imputed to him. For some organizations and individual entrepreneurs, this type of taxation is very profitable and convenient, since the “imputed” person is exempt from paying other types of taxes, such as VAT or income tax. In other cases, for a number of special reasons given in this article, it is more profitable for businessmen to refuse to calculate the monthly tax by imputation. How to make the transition to another system of tax transfer in favor of the state treasury, and what consequences may result from unlawful or untimely deregistration as a UTII payer.

ATTENTION! Starting with reporting for the fourth quarter of 2021, a new tax return form for the single tax on imputed income will be used, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/ [email protected] You can generate a UTII declaration without errors through this service , which has a free trial period.

Submitting applications

You can submit the approved form:

• during a personal visit;
• postal service;
• electronic means of communication.

Each option has its own nuances. When submitting an application to the tax office in person, it is important who submits the form:

1. If you are an individual entrepreneur or the head of an organization, then no other documents will be needed. To confirm your identity you will have to present your passport.
2. If the case is entrusted to a representative, then he must be provided with a power of attorney with the certification signature of a notary.

Filling out the form is also strictly regulated. If the necessary data is not available, Federal Tax Service employees will refuse registration. The required fields contain the following information:

Important! Economic activity codes are taken from the Tax Code, and not from the OKVED classifier.

The Tax Code of the Russian Federation contains 14 types of such codes. You must indicate 3 codes and 3 addresses on one sheet.

The Federal Tax Service specialist marks the acceptance of the application, the date and his signature. If the applicant wishes, he prepares the balek in two copies in order to receive on the second

tax service mark.

Getting a response

After 5 days (working days), if there are no reasons for refusal, the Federal Tax Service confirms the registration. To do this, the taxpayer is issued a notice of assignment of UTII status (clause 6 of article 6.1, paragraph 1 of clause 2 of article 84, paragraph 2 of clause 3 of article 346.28 of the Tax Code of the Russian Federation).

Legal entities receive form 1-3 Accounting, and individual entrepreneurs receive form 2-3 Accounting. The forms were approved by Order No. YAK-7-6/488 dated August 11, 2011. Sample forms are provided in Appendix 2 to the order for organizations and in Appendix 7 to the order for individual entrepreneurs. They reflect the taxpayer’s right to use preferential treatment.

Types of fines

If the application is not submitted in a timely manner, the taxpayer will be forced to pay a fine of 10,000 rubles on the basis of Part 1 of Art. 116 of the Tax Code of the Russian Federation, but the amount can be significantly higher. A fine is charged in the following cases:

Important! If a violation is detected, the tax office has the right to punish the entrepreneur, but not the obligation.

This suggests that they may or may not be held accountable.

Tax fines

The most severe penalties are provided specifically for late payment of taxes. There are two options:

• - first, 20% of the amount of late paid tax.
• - second, 40% of the amount imputed in the presence of malicious intent.

To be honest, it is quite difficult to prove that the delay was without malicious intent; for example, a certificate from the hospital that you had an operation or traveled outside the country. In fact, “intention or not” largely depends on the position of a particular tax official or his boss.

The only really good option and insurance itself is overpayment, of course there is no extra money, in practice I can say that it is much cheaper to keep a quarterly overpayment on your personal card at the Federal Tax Service. Which will be included in the payment as the tax is calculated, this is better than paying fines on UTII.

The overpayment amount can be returned to your current account upon request.

What else is worth knowing about UTII sanctions

• First, in addition to the fine for late payment, a UTII penalty is charged. The amounts there are small, but you shouldn’t forget about it.
• Second, despite the fact that federal laws No. 52FZ and No. 59FZ of April 2, 2014 removed the obligation from entrepreneurs to notify the Federal Tax Service about

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.

Grounds for punishment

Formal grounds for imposing a fine arise from the Federal Tax Service when filing a UTII declaration when there has been no application for registration. If after this the entrepreneur does not receive any claims over several reporting periods, then we can assume that he was recognized as a de facto UTII payer. After all, the application serves as a way to begin monitoring the payer’s fulfillment of tax obligations. And if control is already carried out after filing the first reporting declaration, then in this case you can safely challenge the imposition of a fine.

According to E.I. Vyaznikova, an employee of the Moscow Federal Tax Service, businessmen often miss the deadline for submitting an application for registration due to a delay in starting their activities. They believe that they acquire the status of a UTII taxpayer only after starting practical activities or filing a declaration. The department's employees are loyal to many violators, but they urge you to better study the legislation so as not to be subject to fines. In many cases, the fine is still less “traumatic” for commercial activities than recalculation according to the OSN. Therefore, you should not delay submitting your application for too long.

From PSN to UTII retroactively (Mokretsov O.)

Article posted date: 08/23/2017

Loss of the right to PSN

The right to use PSN is lost by an individual entrepreneur in the cases listed in clause 6 of Art. 346.45 of the Tax Code of the Russian Federation, namely: - when his income from the types of activities transferred to the PSN exceeded 60 million rubles; - when the limit on the number of employees established in clause 5 of Art. 346.43 of the Tax Code of the Russian Federation (15 people for all types of business activities carried out by individual entrepreneurs). In accordance with paragraph 7 of Art. 346.45 of the Tax Code of the Russian Federation, upon the occurrence of one of the above events, a businessman must recalculate taxes on activities that were transferred to a patent, within the framework of the general taxation system or the simplified taxation system (USN), if he has the right to these special regimes. That is, the recalculation is carried out according to the rules of the taxation system in which the entrepreneur is located. Until January 1, 2017, the recalculation had to be done exclusively within the framework of the general taxation system (clause 7 of Article 346.45 of the Tax Code of the Russian Federation as amended, in force until 2021). In addition, before this date there was another reason why the right to PSN was lost - missing the deadline for paying the tax on PSN (subclause 3, clause 6, Article 346.45 of the Tax Code of the Russian Federation). But this year this provision has become invalid. As we can see, the Tax Code does not provide for the calculation of taxes for the period of application of the PSN based on the taxation system in the form of UTII. Yes, this is basically impossible.

This is interesting: Manager's visa on resignation letter

Application of UTII

The crux of the matter

An entrepreneur on the general taxation system received a patent for the type of activity “maintenance and repair of passenger cars” from July 1 to December 31, 2014. In December, before the expiration of the patent, he lost the right to PSN. In May 2015, he submitted an application to the tax office for registration as a UTII payer retroactively from July 1, 2013. The tax office registered him from the specified date. The entrepreneur submitted tax returns for UTII for the periods from the third quarter of 2013 to the first quarter of 2015. Tax officials conducted a desk audit of them, as a result of which they first came to the conclusion that it was necessary to hold the businessman accountable for late submission of declarations. But then they decided that the UTII declarations for the third and fourth quarters of 2014 were submitted incorrectly, since during this period, due to the loss of the right to PSN, the entrepreneur was considered to be using the general taxation system. Since, within the framework of the general taxation system, a businessman had to submit VAT returns for the third and fourth quarters of 2014, the tax authorities suspended transactions on the businessman’s accounts for failure to submit these declarations. The entrepreneur went to court.

Court verdict

The court of first instance supported the entrepreneur. He pointed out that the Tax Code does not contain a prohibition on the use by a taxpayer of UTII in the event of his loss of the right to PSN. Since the tax authority registered the entrepreneur as a UTII payer, it thereby actually recognized his right to apply this special regime from July 1, 2013, including the third and fourth quarters of 2014. However, the appellate and cassation courts sided with the tax authorities. They noted that, by virtue of the direct instructions of the law, a taxpayer who has lost the right to PSN is considered to have switched to the general taxation system from the beginning of the tax period for which the patent was issued to him. At the same time, the entrepreneur does not have the right to choose the taxation regime. Therefore, during the period of validity of the patent, he had to pay taxes within the framework of the general taxation system. And the submission of UTII declarations for this period is illegal and contrary to current legislation. The Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation canceled the appeal and cassation decisions and upheld the decision of the court of first instance. The senior arbitrators indicated that, according to sub-clause. 2 p. 1 art. 32 of the Tax Code of the Russian Federation, the tax authorities are charged with monitoring compliance with the legislation on taxes and fees. Therefore, the taxpayer has the right to believe that the tax authority, which officially informs him of its decision, is acting in accordance with the legislation on taxes and fees. Since the tax inspectorate notified the entrepreneur that he was registered as a UTII payer from July 1, 2013, the entrepreneur reasonably believed that from that date he was indeed transferred to the specified special tax regime. Accordingly, he should not have had any doubts that he should not submit VAT returns. The panel of judges also noted that the conclusions of the trial court are consistent with the legal position of the Presidium of the Supreme Arbitration Court of the Russian Federation, set out in Resolution No. 563/10 of June 15, 2010. Tax officials have adopted the position of the Judicial Collegium of the Supreme Court of the Russian Federation. Paragraph 14 of the letter of the Federal Tax Service of Russia dated 04/17/2017 N SA-4-7/ [email protected] states that if the right to PSN is lost, an entrepreneur cannot switch to paying UTII for the period for which the patent was issued, except in the case when the tax authority informed the taxpayer about the possibility of applying this taxation regime for the past period, even if such a message does not comply with the legislation on taxes and fees.

Errors during registration

Errors made by the taxpayer are the reason for the imposition of penalties. The most common ones include:

Question No. 1. Should I file an appeal against the tax authorities' decision in an administrative or judicial manner?

If the fine has already been assessed, then an appeal, most often, does not give the desired result. It will not be possible to prove the illegality of the Federal Tax Service's decision. You can submit an application for the use of UTII from 01.07.2021. But this option requires reporting before this date under the OSN and the second disadvantage is that it will not be possible to include a deduction for the purchase of cash registers in the declaration.

Question No. 2. Can tax officials issue a fine under two articles at once (clause 1 and clause 2 of Article 116 of the Tax Code of the Russian Federation)?

This action will be illegal. Simultaneous punishment for late filing of an application and conducting activities without accounting is contrary to the requirements of the law. In the context of a violation in the form of conducting unregistered activities, there is already a violation in the form of failure to submit an application for registration. This results in double jeopardy for one offence.

Fund sanctions against individual entrepreneurs

In addition to the tax inspectorate, control over accounting is carried out by extra-budgetary funds. Similarly, with the Federal Tax Service, sanctions are levied for failure to submit information, reporting and non-payment of contributions.

Fund inspectors resort to imposing fines:

• If the deadlines for payment of contributions are violated, a penalty will be charged.
• If you refuse to submit the required forms and information, you will be charged 200 rubles for each document not received by the fund.
• Late payment due to an understatement of the base is punishable by a fine of 20% of the unpaid contribution on time.
• If reporting with accrued contributions is not submitted on time, a fine will be charged in the amount of 5% of the unpaid amounts for each month of delay. The maximum sanction amount is 30% of non-payment.

The majority of violations are identified during inspections. Control authorities use programs that automatically monitor taxpayer violations. Based on the identified data, inspectors order desk and on-site inspections.

Important! Control authorities can apply sanctions only within 3 years from the period of violation. Any earlier date is subject to the statute of limitations.

What to do if a fine is awarded? The individual entrepreneur must pay the amount to the budget within the period specified in the decision or requirement of the control authorities. Paying sanctions is different from paying taxes. The amount must be paid taking into account the BCC payment. The payment order must indicate the document and its date on the basis of which the fine is paid.

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 2021.

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.

Starting in 2021, 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 2021.

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.

Stay up to date with the latest rules and innovations in business; online accounting has all the information you need.

In our difficult times, not a single taxpayer can be immune from tax sanctions. This most often occurs because an entrepreneur or citizen is unaware of their reporting obligations, as well as in connection with regular updates to the provisions of the tax code and other legal acts. The most common fine for non-compliance with tax laws is a fine under Article 119 of the Tax Code of the Russian Federation for late submission of tax returns.

Reference: Article 119. Failure to submit a tax return (calculation of the financial result of an investment partnership).

1. Failure by a taxpayer to submit a tax declaration to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees
shall entail the collection of a fine in the amount of 5 percent of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the date established for its presentation, but not more than 30 percent of the specified amount and not less than 1,000.00 rubles.
2. Failure by the managing partner responsible for maintaining tax records to submit a calculation of the financial result of the investment partnership to the tax authority at the place of registration within the period established by the legislation on taxes and fees - entails a fine in the amount of 1,000.00 rubles for each full or partial month from the date established for its presentation.

If you carefully read paragraph 1 of Article 119 of the Tax Code of the Russian Federation, you should have paid attention to 3 important points:

firstly, the larger the tax amount, the higher the fine (5% of the tax amount); secondly, the longer the delay, the larger the fine (for each full or partial month); and thirdly, the minimum fine is 1,000.00 rubles, and the maximum is 30%, i.e. The fine for “zero” declarations is 1,000.00 rubles!

Let me give you a couple of examples so that everyone can understand what we are talking about:

1. A citizen sold personal property in 2011, for example: a car, for 300,000.00 rubles. He purchased this car in 2009 for 350,000.00 rubles. The citizen did not receive any income from this transaction, there was a loss, but since the citizen owned the property for less than 3 years, in accordance with the tax code he was obliged to submit a tax return in form 3-NDFL no later than April 30, 2012. The citizen did not know that he needed to submit a declaration. In May 2012, he received a letter from the tax office demanding that he report on the transaction and submit a declaration. The citizen submits the declaration on May 25, 2012, i.e. not within the period established by law. The amount of tax on the said declaration is zero, but in accordance with Art. 119, paragraph 1 of the Tax Code of the Russian Federation, he faces a fine of 1,000.00 rubles.

2. An individual entrepreneur filed a VAT return for the 1st quarter of 2012 not on April 20, but on May 25, 2012. The amount of tax that must be paid is 20,000.00 rubles. We calculate the amount of the fine: the “delay” was 2 months (one full and one incomplete), and the fine will be 10% of 20,000 rubles, i.e. 2,000 rubles.

What to do in this situation? Options:

- voluntarily pay the fine; — try to reduce it by at least two times; - do nothing and wait for the bailiffs to arrive;

For obvious reasons, we are not considering the first and third options, but we will consider the second option with a reduction in the fine in more detail:

So, you were called to the tax office, where, against signature, you were familiarized with the Tax Audit Report. From the moment the act is signed, you have 14 working days to write a petition to reduce the fine. The hope that the fine will be reduced is provided by Article 114 of the Tax Code of the Russian Federation, paragraph 3:

Article 114. Tax sanctions

3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times compared to the amount established by the relevant article of this Code.

The concept of “mitigating circumstances” is partially given by paragraph 1 of Article 112 of the Tax Code of the Russian Federation:

Article 112. Circumstances mitigating and aggravating liability for committing a tax offense

1. The following are recognized as circumstances mitigating liability for committing a tax offense:

1) commission of an offense due to a combination of difficult personal or family circumstances;

2) commission of an offense under the influence of threat or coercion or due to financial, official or other dependence;

2.1) difficult financial situation of an individual held accountable for committing a tax offense;

3) other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.

Subparagraphs 1, 2 and 2.1 are more or less clear, but I will tell you about subparagraph 3 of paragraph 1 of Article 112 of the Tax Code of the Russian Federation in more detail. The most common “other mitigating circumstances” are:

1. Bringing to tax liability for the first time; 2. The presence of dependents on the entrepreneur (dependents include minor children up to 18 years of age inclusive or up to 23 years of age, provided that the children are enrolled in full-time education);

The more such circumstances you indicate in your application, the greater the likelihood that the fine will be reduced not by 2 times, but by a larger amount. Below I will give an example of a petition that I recently prepared for one of my clients, who forgot to submit a UTII return for the 4th quarter of 2011. By the way, her fine was reduced by 4 times! (full name and other passport details have been changed).

To the head of MRI No. 13 for the Kirov region, O.A. Vershinin.

from individual entrepreneur Ivanova Anatasia Aleksandrovna, TIN 432912345678, living at the address: Kirov region, Slobodskaya, st. Sovetskaya, 301, apt. 102

MOTION to reduce penalties under Act No. 51-43/17504 dated 03/11/2012

When making a decision to bring me to tax liability for failure to submit a declaration on the single tax on imputed income for the 4th quarter of 2011 within the established time frame, I ask you to take into account the following mitigating circumstances:

1. This is the first time I have been brought to tax liability for committing a tax offense. 2. I did not carry out business activities in 2011, and did not know that I had to submit a “zero” tax return. 3. I have 2 dependent young children: born in 2006. and born in 2007 4. I undertake to submit tax reports in a timely manner in the future, to pay taxes in full and on time.

Based on the above, I ask you to reduce the amount of penalties under Article 119 of the Tax Code of the Russian Federation.

Appendix: 1. Birth certificate of children - 2 pcs. 2. Order of the Administration of Slobodsky on the establishment of guardianship. 3. A certificate from the bailiff service stating that he does not receive alimony.

IP Ivanova A.A. ___________________

This is where I end the article. I hope you will not need it and all tax reporting will be submitted on time. If you have any questions, feel free to ask them here in the comments, I’ll try to help everyone!

We also recommend

• They sat not at desks, but in frozen trenches, and in front of them were not notebooks, but armor-piercing shells and machine guns.
• A condensed summary from this summary!
• Moscow State Technological University "Stankin" (MSTU "Stankin"): reviews, address, passing scores, faculties
• GIA online tests in Russian language
• Front line between Nagorno-Karabakh and Azerbaijan plus Zod pass
• Arguments from literature in the direction of “Loyalty and betrayal”