Amount of penalties for individual entrepreneurs
The tax office itself calculates penalties, so you don’t have to waste your time on calculations.
But it’s still useful to know why they require penalties from you and how they were calculated for you. This way you can estimate your expenses in advance if you suddenly missed a deadline, and you can even check the tax office. Penalties are calculated for each day of delay - the longer you do not pay, the more penalties will be charged. With a small delay, the amounts are insignificant, so entrepreneurs are usually more afraid of other things: fines and blocking of accounts.
The key rate is set by the Central Bank. Take into account the one that was valid during the period of delay. You can find it on the website of the Central Bank of the Russian Federation.
Penalties begin to accrue the day after the deadline for payment expires, and end on the day you remit the tax. That is, for the day when you paid the debt amount, there will be no more penalties. This position is shared by the Ministry of Finance in a letter dated July 5, 2021, and the Tax Service in a letter dated December 6, 2017.
For example, October 25 is the last day to pay taxes, and you transferred the money only on October 29. Penalties will be accrued for 3 days - October 26, 27 and 28.
Submit reports in three clicks
Elba - online accounting for individual entrepreneurs and LLCs. The service will prepare reports, calculate taxes and free up time for useful things.
Try 30 days free Gift for new entrepreneurs A year on “Premium” for individual entrepreneurs under 3 months
How to calculate penalties for late payment of income tax and advance payments thereon
Penalties for non-payment and late payment of income tax and advance payments are calculated according to the rules of Art. 75 of the Tax Code of the Russian Federation.
If you apply the basic income tax rate of 20%, then penalties are calculated separately for the federal and regional budgets (clause 3 of article 58, clause 1 of article 284 of the Tax Code of the Russian Federation).
If the delay is 30 calendar days or less, or if the arrears arose before September 30, 2021 (inclusive), calculate the penalties for each budget using the following formula (clauses 3, 4 of Article 75 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 01.08. 2017 N 03-02-07/1/48936).
If the delay is more than 30 calendar days, calculate the penalties for each budget in two stages (clauses 3, 4 of Article 75 of the Tax Code of the Russian Federation).
First, determine the amount of the penalty for the first 30 calendar days (including weekends and non-working holidays) of delay using the formula:
Then calculate the amount of the penalty for the 31st and subsequent calendar days of delay (including weekends and non-working holidays):
Add up the penalties for the first 30 calendar days of delay and for subsequent days. This will be the final amount that needs to be paid to the appropriate budget.
If the refinancing rate changed during the period of delay, penalties for periods with different rates must be calculated separately.
The number of days of delay is counted from the day following the payment deadline until the day the tax is paid. The day of repayment of the arrears is not included in this period (clause 3 of Article 75 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated July 5, 2016 N 03-02-07/2/39318, Federal Tax Service of Russia dated December 6, 2017 N ZN-3-22/) .
An example of calculating penalties for income tax paid after the due date
At the end of the year, the organization calculated income tax in the amount of:
45,000 rub. for payment to the federal budget;
255,000 rub. for payment to the regional budget.
The calculated tax amounts were paid on April 30.
The organization had to transfer the amount of tax for the year to the budgets no later than March 28 (clause 1 of article 287, clause 4 of article 289 of the Tax Code of the Russian Federation). Therefore, the period of delay is 32 calendar days.
The refinancing rate of the Bank of Russia in this period was 9% (conditionally).
Calculation of penalties:
to the federal budget 459 rubles. 00 kop. ((RUB 45,000 x 9% / 300 x 30) + (RUB 45,000 x 9% / 150 x 2));
to the regional budget 2,601 rubles. 00 kop. ((RUB 255,000 x 9% / 300 x 30) + (RUB 255,000 x 9% / 150 x 2)).
How are penalties calculated for non-payment and late payment of advance income tax payments?
Penalties for non-payment and late payment of advance payments are accrued according to the rules of Art. 75 of the Tax Code of the Russian Federation. Therefore, calculate them in the same way as penalties for income taxes. However, the following features must be taken into account.
Accrue penalties for non-payment of the advance payment until the earliest date:
for quarterly advance payment:
– the date of its actual payment;
– the established tax payment date;
for the monthly advance payment, which is transferred during the reporting period:
– the date of its actual payment;
– the established date for payment of the quarterly advance payment.
This follows from paragraph 3 of Art. 75, paragraph 2 of Art. 286 of the Tax Code of the Russian Federation, clause 14 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57.
Based on the results of the reporting (tax) period, the advance payment (tax) payable may be less than the amount of advance payments that were payable. In this case, penalties for late payment of advances are subject to a commensurate reduction (clause 14 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57).
Let us explain the mechanism of such a reduction using the example of monthly advance payments. It is used by tax authorities.
Penalties are calculated on the basis of monthly advance payments, which are determined based on the profit for the quarter divided by 3. The monthly advance payments paid are taken into account when calculating the amount of the penalty. This reduction procedure follows from Letters of the Ministry of Finance of Russia dated January 22, 2010 N 03-03-06/1/15, Federal Tax Service of Russia dated November 13, 2009 N 3-2-06/127.
An example of a proportionate reduction in penalties for monthly advance payments of income tax
The amount of the monthly advance payment due in the fourth quarter amounted to 1,000,000 rubles.
The organization transferred the payment due on October 28 on time, but payments due on November 28 and December 28 were not paid.
The tax amount for the fourth quarter was 1,500,000 rubles.
To calculate penalties, monthly payments in the amount of RUB 500,000 are applied. (RUB 1,500,000 / 3 months).
No penalties are accrued on the monthly payment due on November 28 (500,000 rubles x 2 months – 1,000,000 rubles = 0 rubles).
Penalties for late payment of the advance payment by the payment deadline of December 28 must be accrued by 500,000 rubles.
If the organization suffered a loss at the end of the year, then the penalties accrued on the amount of late advance payments are reversed by the inspectorate (clause 1 of Article 285 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated November 11, 2011 N ED-4-3/18934). The amounts of overpaid penalties can be offset or returned on the basis of Art. 78 Tax Code of the Russian Federation.
Calculation of penalties for individual entrepreneurs using an example
Until October 25, Nikita must pay an advance payment under the simplified tax system for 9 months—50 thousand rubles. But he waited for payment from the client and transferred the tax only on November 1. We will calculate penalties for 6 days of delay.
We look at the key rate on the website of the Central Bank of the Russian Federation - let’s say it is 4.25%. Now let’s substitute everything we know into the formula:
4.25% / 300 * 50,000 * 6 days = 42.5 rubles.
This amount will have to be paid along with the tax amount.
In fact, few people count penalties manually. It is more convenient to use a calculator.
Data for tax control
The sanctions imposed for income tax include the definitions prescribed in Articles 126 and 129 of the presented legal act. This is where sanctions are established for incorrect information and provision of false information in documents.
If the deadlines for submitting documentation are violated, a fine of 200 rubles is imposed for each document flow. This is regulated by paragraph 1, article 126 of the Tax Code of the Russian Federation.
If a person does not want to provide documentation or distorts the facts, then he will be held liable in the form of 10,000 rubles. The issue is regulated by paragraph 2, article 126 of this legal act.
If an official refuses to provide documents, then the penalty will be 100,000 rubles in accordance with paragraph 1.1 of Article 126 of the presented legal act.
In the absence of sending tax information, the authorized body has the right to impose a fine in the amount specified in Article 129.1 of the Tax Code of the Russian Federation.
Here the fine will be 5,000 rubles if this is a one-time crime in accordance with paragraph 1, article 129.1 of the presented legal act. It can also be imposed for a repeated violation in the form of 20,000 rubles in accordance with paragraph 2 of this legal act.
If information about all transactions is displayed incorrectly, then a sanction is assigned to the official in the amount of 5,000 rubles in accordance with Article 129.4 of the presented legal act.
Lack of direction, distortion when participating in an organization will lead to a fine of 50,000 rubles for each organization in accordance with paragraph 2, article 129.5 of the Tax Code of Russia.
If information is missing or distorted in the notification about reporting companies of a foreign type, then sanctions are applied in the amount of 100,000 rubles for each institution in accordance with paragraph 1, article 129.5 of the presented legal act.
It is worth knowing that if one company makes requests regarding another organization, then the authorized body has the right to pay attention to the applicant.
That is why every company must provide only correct information regarding taxation. The company may not submit previously submitted documents in accordance with paragraph 5, article 93, as well as paragraph 5, article 93.1 of the submitted legal act. But for this right you need to have confirmation of sending the original document.
Penalties for LLC
Since 2021, penalties for LLCs for long delays have increased. If you do not pay tax for more than a month, then from the 31st day the penalties will become twice as large.
The World of Socks organization did not pay the simplified tax system for the 1st quarter of 2021 until April 25. And for 40 days now she has been in debt of 20 thousand rubles. Here is how penalties for this delay are calculated:
For 30 days of delay = 4.25%/300 x 20 thousand x 30 days = 85 rubles.
For 31-40 days of delay = 4.25%/150 x 20 thousand x 10 days = 56.7 rubles.
In total, for 40 days of delay, Mir Socks LLC will pay 141.7 rubles in penalties.
Tax inspector fines
The tax inspectorate may impose a fine in addition to penalties. But you won't be fined just because you missed a deadline. To impose a fine, you must incorrectly calculate the tax and underestimate it. This is explained by the Supreme Arbitration Court in paragraph 19 of the resolution.
- If you pay tax later than necessary, but in the correct amount, only penalties will be charged.
- If you underestimate the tax in your return and pay this amount, the tax office will charge additional taxes, penalties and fines.
The amount of the fine is fixed; it is charged not for days of delay, like penalties, but for the violation as a whole. The fine for non-payment of tax is 20% of the debt amount if the tax was not underestimated on purpose, 40% if it was intentionally underestimated.
Responsibility to the Federal Tax Service
The Tax Code has an entire article devoted to liability for non-payment of contributions. Individuals, individual entrepreneurs and organizations are subject to a unified system of penalties, which includes:
- fines;
- accrual of penalties;
- recovery in court.
From the first day of delay, penalties are charged on the tax amount. From 2020, their size is equal to 1/300 of the refinancing rate established by the Central Bank. They will be accrued automatically every day until the day the debt is paid. Therefore, in order not to remain in debt to the state again, on the day of payment of the tax (if you are overdue), check the amount with the Federal Tax Service. After that, without delay, deposit funds from a bank card or in cash. For regional taxes (for example, in case of late payment of a transport payment), penalties may be different, as this is established by local authorities.
Before imposing sanctions on a defaulter, the Federal Tax Service is obliged to prove that there is a violation. From 2021, only the fact of non-payment is sufficient. Additionally, inspectors can notify the debtor of the need to submit a declaration or make a payment, but in most cases they act directly through the court.
