Is there a penalty for late submission of the 3-NDFL declaration?

Who serves

This reporting form is required to be submitted by individuals who have received income from the above sources and who are residents of the Russian Federation (persons permanently residing on its territory). Taxpayers are also non-residents who receive funds from sources located in the country. Such reporting is submitted by citizens in order to obtain a tax deduction. And we should not forget about individual entrepreneurs, lawyers, notaries, heads of farms, for whom the submission of this form is mandatory, regardless of whether they received income in the past year or not.

The tax was paid, but 3-NDFL was not filed within the deadlines established by law

In this case, penalties will depend on the amount of unpaid tax and the period of non-filing. Let's take a closer look:

1. According to data from Article 219 of the Tax Code of the Russian Federation, a citizen faces a fine of 5 percent of the unpaid amount of dividends for each month of delay. The countdown starts from the first of May, and ends six months later, since the maximum amount of the fine should not exceed 30 percent of the amount of non-payment.
2. When the declaration was not filed and the tax was not paid by the maximum date, that is, the fifteenth of July, the resident faces a fine of 20 percent of the unaccounted tax base. Article 122 of the Tax Code provides for such punishment. Peculiarity! The tax inspectorate is free to impose this type of fine only if it itself notices the failure to submit. But if a citizen brought and executed documents with his own hand, and also paid taxes along with penalties, then such punishment is unlawful according to the law. Worth paying attention! The same part of the Tax Code of the Russian Federation provides for a fine of up to 40 percent if a citizen fails to pay not out of ignorance, but intentionally. However, in life, the court usually takes the citizen’s side, since it is quite difficult to prove the fact of intentional non-payment.
3. If a citizen has not submitted a declaration and has not paid the tax by July 15, then he is obliged, in addition to the fine, to pay a penalty in the amount of 1 out of 300 parts of the refinancing rate at that time.
4. If the amount of taxes paid was more than 600,000 Russian banknotes, then a criminal article on concealment and tax evasion may be applied to the person.

You can learn more about the issues of fines for failure to file a tax return in the following video:

What is 3-NDFL

Most often, their employers account for the income of individuals. But there are cases when citizens must generate 3-NDFL on their own.

In accordance with the Tax Code of the Russian Federation, this reporting document is submitted in the following cases:

• upon receipt of income from the sale or disposal of property. It is necessary to report not only on the sale of real estate that was owned for less than the period established by the Tax Code of the Russian Federation, but also on the sale of other things, for example, a fine for failure to submit a declaration on the sale of a car is possible if a vehicle that was owned for less than 3 years is sold and the obligation is not fulfilled on filling out reporting forms;
• realization of property rights (an assignment agreement has been concluded, a transaction for the assignment of rights of claim);
• a citizen has received a gift in the form of real estate, cars, shares from other citizens who are not close relatives;
• when receiving remuneration under agreements, including civil partnership agreements, from persons who are not tax agents under the law;
• when receiving winnings;
• when receiving income from sources located or located abroad of the Russian Federation.

If in these cases the report is not submitted, liability for failure to submit a 3-NDFL tax return inevitably arises.

Amounts of fines for late filing of 3-NDFL

The amount of the fine for late submission of the 3-NDFL declaration depends on the amount of tax payable (Article 119 of the Tax Code of the Russian Federation):

• Personal income tax = 0 (no tax payable) - late reporting with zero is punishable by a fine of 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation);
• Personal income tax > 0 - a fine of 5% of the tax amount (for each month of delay in filing 3-personal income tax), but not more than 30% of the total amount and not less than 1,000 rubles.

Example 1

Sobolev A.A. in 2021 found a buyer for his motorcycle that had been in an accident, purchased for 179,000 rubles. According to the terms of the purchase and sale agreement, the sale price was RUB 95,000. The motorcycle was the property of A. A. Sobolev for 1.5 years.

The amount of personal income tax on income received from the sale of property is 0 (income from the sale is less than the cost of purchase).

Sobolev A.A. did not submit a report on Form 3-NDFL in a timely manner. The inspectors fined him 1,000 rubles.

Example 2

Grigorieva N. E. rented out a one-room apartment in 2020 and received a monthly income of 12,000 rubles. (annual income 144,000 rubles, personal income tax = 18,720 rubles). In 2021, she submitted the 3-NDFL declaration to the tax authorities 2.5 months later than due, although she paid the tax on time.

Tax officials calculated the amount of punishment for this violation:

RUB 18,720 × 5% × 3 months = 2,808 rub.,

where is 3 months — the number of full (2) and incomplete (1) months of late submission of 3-NDFL.

Inspectors have the right to impose a fine only if, in accordance with the Tax Code of the Russian Federation, the taxpayer is obliged to submit 3-NDFL to the tax authorities. Who falls into this category, see below.

When and where to provide

The reporting form is submitted to the inspectorate at the place of registration of the citizen. This must be done before April 30, otherwise a fine for late submission of the 3-NDFL declaration will be imposed even if there is a slight delay. Persons who prepare reports in order to receive the deduction provided for by the law of the Russian Federation submit them throughout the entire calendar year; this rule does not apply to them.

Learn more about what will happen if you do not file a declaration or violate the deadlines established by law.

What is the statute of limitations for prosecution?

Tax authorities have the right to hold an enterprise accountable only within 3 years after violating the reporting rules.

The date from which to count the statute of limitations for fines for late submission of reports is determined in two ways:

• from the time following the end of the period in which the violation was committed;
• from the date of the event.

In Art. 46 of the Tax Code of the Russian Federation states within what period a fine will be issued after submitting a declaration if the company has not made the payment voluntarily.

Tax officers can:

• no later than 2 months after the end of the period for fulfilling the requirement for payment, make a decision on collection and issue a collection;
• If you miss the moment for an indisputable recovery, go to court with a claim, the filing of which is given 6 months.

In 2021, the deadline for sending tax payment requests has been increased by 6 months (Government Decree No. 409 of 04/02/2020).

Responsibility for failure to provide 3-NDFL

In case of violation of deadlines or failure to submit, a fine will be imposed for late filing of the 3-NDFL declaration in accordance with Art. 199 of the Tax Code of the Russian Federation in size. A fine under this article is imposed both in case of failure to fulfill the obligation to submit the form and in case of delay, that is, violation of the rule on the deadline for submitting the form. Thus, these offenses are equated by the legislator. The fine for late filing of the 3-NDFL declaration is collected in proportion to the late filing of tax reports. In case of non-payment of taxes - in the amount established by Art. 122 of the Tax Code of the Russian Federation.

In case of failure to provide the form, a fine will be collected for each full or partial month within 30%, but not less than 1000 rubles.

Legal documents

• Art. 199 Tax Code of the Russian Federation
• Art. 122 Tax Code of the Russian Federation

Examples of fine calculations

Consul LLC submitted a VAT return for the 3rd quarter of 2021, for which the filing deadline is October 25, 2020, and 3 days later - October 28, 2021.

The amount of payment under the ND amounted to 900,000 rubles, of which 300,000 rubles were transferred in arrears.

Since the delay was 3 days, the penalty for violation is calculated as follows: 300,000 × 5% × 1 (month of missed deadline) = 15,000 rubles.

The Federal Tax Service would limit itself to a fine for late submission of a VAT return in the amount of 1,000 rubles if the company paid the tax on time.

If a zero declaration has not been submitted

A zero return is a return for which no fees need to be paid, for example when the deduction fully covers the income received. To put it simply: you received money last year that needs to be declared, but you will not pay tax on it, since it all fits into the amount of your tax deduction. And although in this case there is no need to pay any money to the state, it is necessary to report to the tax office.

The fine for failure to submit a 3-NDFL declaration will be 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). The Federal Tax Service requires the provision of a zero declaration to confirm the absence of personal income tax for payment - this is how they control what is happening.

Personal income tax is not assessed

In accordance with paragraph 1 of Art. 217 of the Tax Code of the Russian Federation, state benefits are not subject to taxation, with the exception of benefits for temporary disability (including benefits for caring for a sick child), as well as other payments and compensation paid in accordance with current legislation.

Article 3 of Law No. 81-FZ establishes, in particular, the types of state benefits:

• maternity benefits;
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance;
• monthly child benefit;
• a one-time benefit when placing a child in a family;
• a one-time allowance to the pregnant wife of a military serviceman undergoing military service;
• monthly allowance for the child of a soldier undergoing military service upon conscription.

The Federal Tax Service of Russia draws attention to the fact that from 2021 a new form of tax return 3-NDFL is in force (approved by order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/ [email protected] )

Responsibility and punishment

There are various penalties for late submission of tax returns, and, above all, fines.

Fines for individuals . Persons receiving additional income or having a private practice must report in Form 3-NDFL. Failure to submit a tax return on time will result in a fine of 5% of the fee. Read about the declaration for individuals here.

For individual entrepreneurs and LLCs . It will also play a role here whether the tax was paid in full on time. If yes, then the fine for failure to submit a tax return under Art. 119 Tax Code will be 1000 rubles. And if the tax was paid only partially, then the fine will be calculated from the very figure that is missing from the due amount. We talked about the tax return for individual entrepreneurs in this article.

Officials of the company, for example directors, may be given a warning or, again, a fine, but more lenient - from 300 to 500 rubles (Article 15.5 of the Administrative Code).

Also, for delays in reporting, tax authorities can simply freeze the company’s accounts. And don’t even warn about it (Letter of the Federal Tax Service No. AS-3-15/3463a dated July 28, 2021).

In general, as practice shows, it is better not to allow such excesses at all and not to see what happens. Because if it seems to the tax authorities that a businessman is not just illiterate, since he cannot even report on his business without errors, but is trying to conceal true information in this way, this will already mean criminal liability (Article 198 of the Criminal Code).

This is a fine of up to 700 minimum wages, or arrest for up to six months, or even imprisonment for up to two years.

The same requirements apply to individual entrepreneurs (who mostly keep records using the simplified taxation system) as to individuals.