General provisions
Filing tax reports is the main responsibility of every taxpayer. In addition to the fact that officials have developed and approved individual forms for each fiscal obligation, each type of reporting has its own deadline.
If a company or entrepreneur delays a report, for example, forgets to send it to the Federal Tax Service, then he will be fined for failure to submit a declaration. Note that the deadlines for most fiscal obligations are approved in the Tax Code of the Russian Federation. However, exceptional rules apply for regional and local taxes. Thus, the authorities of a subject or municipal entity have the right to regulate individual deadlines for the provision of fiscal reporting, which will be valid only in the territory of a given region or municipal entity. For example, corporate property tax, transport or land tax.
Let us remind you that each tax, fee or other payment has its own forms and reporting forms, as well as deadlines by which information must be provided to the Federal Tax Service. If this is not done, the taxpayer will be punished - a fine will be issued for failure to submit a declaration or calculation. The reason for failure does not matter; punishment can be avoided only in exceptional cases.
Amount of fine for failure to submit a declaration
All organizations and entrepreneurs have uniform provisions for determining the amount of punishment. In other words, the amount of the fine for late submission of a tax return for any tax is determined using a single algorithm.
So, liability for late submission of a tax return is defined as 5% of the amount of the unpaid fiscal obligation to the budget. Moreover, this 5% will be charged for each month of delay, full or incomplete. However, the total amount of the fine for failure to submit a tax return cannot be more than 30% of the amount of tax not paid on time, but not less than 1000 rubles. Such instructions are enshrined in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08/47033.
If a zero declaration has not been submitted
A zero return is a return for which no fees are required, for example when the deduction fully covers the income received.
To put it simply: you received money last year that you must declare, 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.
According to Article 119 of the Tax Code of the Russian Federation, the fine for failure to submit a 3-NDFL declaration will be 1,000 rubles. The Federal Tax Service requires the provision of “zeros” to confirm the absence of personal income tax to be paid - this is how they control what is happening.
Example: calculating the fine for late filing of a declaration
VESNA LLC submitted a VAT return report for the 3rd quarter of 2021 to the Federal Tax Service late - 10/29/2019. Let us remind you that the deadline for submitting VAT tax returns for the 3rd quarter. 2021 - until October 25, 2019.
The amount of value added tax according to the report for the 3rd quarter amounted to 1,200,000 rubles. Only a third of the total amount was transferred to the budget late - 400,000 rubles (1,200,000 / 3). The date of payment to the Federal Tax Service is October 29, 2019.
The submission of the VAT tax return and payment was overdue by 4 days, therefore, the penalty for late submission of a tax return will be calculated as follows:
400,000 × 5% × 1 month. (one incomplete month of delay) = 20,000 rubles.
If VESNA LLC had paid VAT on time, the tax authorities would have issued a fine for late submission of the declaration in the amount of 1,000 rubles.
IMPORTANT!
If a company has not submitted an advance calculation for property tax or ND for income tax for the reporting period (quarter, month), then the penalty for late filing of a tax return - a fine - will be only 200 rubles. The grounds are enshrined in clause 1 of Art. 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692.
For example, VESNA LLC reported its income tax for the 3rd quarter of 2021 on time by 12/15/2019. The date regulated at the legislative level is October 29, 2019.
Tax authorities will impose penalties in the amount of 200 rubles. Moreover, the amount of the penalty does not depend on the time of delay and the amount of the advance payment.
The size of the punishment can be significantly reduced. To do this, prepare an appeal to the Federal Tax Service. We talked about how to do this in a special material “How to draw up a petition to reduce a fine to the tax office.”
Penalties for other reporting
If a company does not report on time for other types of fiscal reporting, then it faces the following penalties:
- For violating the deadline for submitting certificates in Form 2-NDFL, you will be fined 200 rubles for each certificate not submitted on time.
- For failure to submit 6-NDFL payments, sanctions are imposed in the amount of 1000 rubles for each full and partial month of delay.
- If you are late in submitting your annual financial statements to the Federal Tax Service, you will have to pay 200 rubles for each form not submitted.
But for failure to complete payment of insurance premiums, the punishment is similar to the general fines for late submission of a declaration: 5% for full and partial months of delay. The total amount of the penalty cannot be less than 1000 rubles and more than 30% of the amount of tax payable. They will also calculate the penalty for late submission of the 4-FSS report to Social Security.
For failure to submit pension reports in the SZV-M form, they will be punished with 500 rubles for each insured person from the overdue report.
Responsibility
Non-payment
Criminal
Such liability occurs when a certain amount of non-payment accumulates.
IP
| Violation | — Amount of underpaid taxes — Amount of income (evasion) | Possible penalties |
| Evasion of taxes (fees) on a large scale (Article 198, paragraph 1 of the Criminal Code) | – from 0.9 million rubles. for three years, and the amount of arrears exceeds 10 percent of the tax payable; – from 2.7 million rubles. | – fine from 100 thousand to 300 thousand rubles. or in the amount of the culprit’s salary for 1-2 years; – forced labor for up to 2 years); –arrest for up to 6 months; – imprisonment for up to 1 year If the individual entrepreneur fully pays the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Article 198, paragraph 3 of the Criminal Code) |
| Evasion of taxes (fees) on an especially large scale (Article 198, paragraph 2. (b) of the Criminal Code) | – from 4.5 million rubles. for three years, and the amount of arrears exceeds 20 percent of the tax payable; – from 30.5 million rubles. | – fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit’s salary for 1.5-3 years; – forced labor for up to 3 years; – imprisonment for up to 3 years |
Legal entities
| Violation | — Amount of underpaid taxes — Amount of income (evasion) | Possible penalties |
| Evasion of taxes (fees) on a large scale (Article 199.1 of the Criminal Code) | – from 5 million rubles. for three years, and the amount of arrears exceeds 25 percent of the tax payable; – from 15 million rubles. | – fine from 100 thousand to 300 thousand rubles. or in the amount of the culprit’s salary for 1-2 years; – forced labor for up to 2 years with deprivation of the right to hold certain positions for up to 3 years (or without it); –arrest for up to 6 months; – imprisonment for up to 2 years with deprivation of the right to hold certain positions for up to 3 years (or without it) If the director fully pays the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Article 199 clause 2 of the Criminal Code) |
| Tax evasion (fees) committed by a group of persons by prior conspiracy (Article 199.2 (a) of the Criminal Code) | – from 5 million rubles. for three years, and the amount of arrears exceeds 25 percent of the tax payable; – from 15 million rubles. | – fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit’s salary for 1-3 years; – forced labor for up to 5 years with deprivation of the right to hold certain positions for up to 3 years (or without it); – imprisonment for up to 6 years with deprivation of the right to hold certain positions for up to 3 years (or without it) |
| Evasion of taxes (fees) on an especially large scale (Article 199.2 (b) of the Criminal Code) | – from 15 million rubles. for three years, and the amount of arrears exceeds 50 percent of the tax payable; – from 45 million rubles. |
Tax
Article 122 of the Tax Code of the Russian Federation - Non-payment or incomplete payment of tax amounts (fees)
1. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) entails a fine in the amount of 20 percent of the unpaid amount of tax (fee).
Penalty
There are fines for declaration and other violations. For late payments (if the reports have been submitted) - only penalties (exception: when the tax was specifically hidden).
If taxes or payments to the Pension Fund are not paid on time, a penalty of 1/300 multiplied by the refinancing rate per day is provided.
Personal income tax
Unlawful non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by this Code of tax amounts (personal income tax for an employee or for rent from an individual, etc.) subject to withholding and transfer by the tax agent, entails the collection of a fine of in the amount of 20 percent of the amount subject to withholding and (or) transfer (Article 123 of the Tax Code).
Not filing reports
ERSV
Penalty for reporting Unified calculation of insurance premiums (ERSV)
“1)
if less than 180 days have passed,
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 day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles."
2) if more than 180 days have passed
30% of the amount + 10% for each month (07/27/2010 No. 229-FZ). Those. If you paid the simplified tax system, but did not submit the declaration, then the fine is 1000 rubles. Fines and penalties are not displayed in the declaration.
The amount of the fine for late submission of the ERSV must be calculated and distributed separately for each type of compulsory insurance in accordance with the tariff (letter of the Federal Tax Service of Russia dated May 5, 2021 No. PA-4-11/8641). For example, a fine of 1000 rubles and insurance premiums of 30% (1000 rubles) - 22 percent are attributed to compulsory pension insurance (733.33 rubles), 5.1 percent - to compulsory medical insurance (170 rubles) and 2.9% - to compulsory social insurance in case of temporary disability and in connection with maternity (96.67 rubles).
4-FSS
Penalty for reporting to the Social Insurance Fund
5% of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculation) period, for each full or partial month from the date established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.
Tax returns
Fine for late submission of the Declaration to the tax office
: “1)
if less than 180 days have passed,
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 day established for its submission, but not more than 30 percent of the specified amount and not less than 1 000 rubles."
2) if more than 180 days have passed
30% of the amount + 10% for each month (07/27/2010 No. 229-FZ). Those. If you paid the simplified tax system, but did not submit the declaration, then the fine is 1000 rubles. Fines and penalties are not displayed in the declaration.
The fine for not submitting a declaration on time is calculated from the amount of tax not paid on time. The Ministry of Finance believes that if the tax is paid, then no fine is charged for late reporting, however, the tax authorities and the FAS believe that then a minimum fine should be charged - 1000 rubles. (Article 119 of the Tax Code)
Also for officials: Fine for late submission of the Declaration to the tax office
: “Violation of the deadlines established by the legislation on taxes and fees for submitting a tax return to the tax authority at the place of registration - entails a warning or the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles.” (Article 15.5 of the Code of Administrative Offenses). Note that individual entrepreneurs also bear administrative responsibility as officials.
After 10 days of delay, the tax office has the right to block the current account (Clause 3, Article 76 of the Tax Code of the Russian Federation).
Other
Penalty for the average list to the tax office not on time: 200 rubles (it refers to statistical data).
The fine for 2-personal income tax not being submitted on time is 200 rubles for each certificate (TC article 126 clause 1). Starting in 2021, a new fine of 500 rubles will be introduced for each document for tax agents who provide false data. However, if an error was discovered and corrected (an amendment was submitted) before the decision on the fine, then the Federal Tax Service does not have the right to apply this fine. The fine for failure to submit (late) form 6-NDFL is 1000 rubles for each month. 10 days after the delay, the Federal Tax Service has the right to block the current account by suspending operations on it. Since 2016, a new fine of 500 rubles has been introduced for each document (2-NDFL and 6-NDFL) for tax agents who provide false data. However, if an error was discovered and corrected (an amendment was submitted) before the decision on the fine, then the Federal Tax Service does not have the right to apply this fine.
Statute of limitations
According to Article 113 of the Tax Code of the Russian Federation, the statute of limitations for fines before the tax office is three years from the date of its violation, or from the date of the end of the tax period. Also, the tax office cannot require reporting for audit for a period of more than three years from the end of the tax period. Those. in 2021 these years are 2021, 2021, 2021, 2015.
The Tax Code does not apply to the Pension Fund and Social Insurance Fund and there are no statutes of limitations for these funds (their contributions). For such contributions, the requirement for payment is made “no later than three months from the date of discovery of the arrears” (Article 70 of the Tax Code of the Russian Federation). They can ask for a debt for any period.
The organization will face a fine if it does not submit an explanation or clarification within 5 days if:
- found discrepancies between the reporting and other data that the Federal Tax Service has or other errors or contradictory data in the reporting;
- the organization has reduced the tax (fee) as specified;
- they are asked to justify the loss in the declaration (clause 3 of article 88 of the Tax Code of the Russian Federation).
Fine 5,000 for the first violation and 20,000 for subsequent violations within a calendar year (clause 1 and clause 2 of Article 129.1 of the Tax Code of the Russian Federation).
