Unpaid VAT. Penalty for non-payment of VAT. What fines are threatened by violators of VAT payroll

The penalty for non-payment or untimely payments of VAT depends on who lists the tax: the taxpayer or tax agent. For non-payment of VAT, the taxpayer faces a fine of 20% of the amount of the debt. In some cases, the fine can be avoided. For example, if the tax is designed correctly and reflected in the timely submitted declaration. For the payment of tax later, the fine of the taxpayer is not relying. The tax agent is fined both for the transfer of a taxable tax later, and for its non-payment or incomplete payment.

Penalty for non-payment of VAT by taxpayer

The penalty for non-payment of VAT is 20% of the tax arrears. If it turns out that the tax is not deliberately paid, then the fine is 40% (clause 1, 3, Article 122 of the Tax Code of the Russian Federation, paragraph 5, 8, 22 of Annex No. 18 to the EAEU Agreement).

The fine will be discharged to you if VAT is not paid due to the underestimation of the tax base, the incorrect calculation of the amount of the tax or other illegal actions (inaction) (paragraph 1 of Article 122 of the Tax Code of the Russian Federation).

The penalty for non-payment of VAT does not apply if:

• you correctly calculated the amount of tax and indicated it in the Declaration, but did not pay to the budget (paragraph 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 07/30/2013 N 57);
• you have an overpaid on VAT for previous quarters, its size is equal to or exceeds arrears and this overpayment is not credited to other of your debts (paragraph 20 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57).

Despite the procedure, the penalty will also have to pay arreed and penalties (paragraph 5 of Art. 108 of the Tax Code of the Russian Federation).

Responsibility for the undertaking tax base for VAT

Understanding the VAT tax base may result in such types of responsibility as a gross violation of the rules of accounting (Article 120 of the Tax Code of the Russian Federation) or tax non-payment (Article 122 of the Tax Code of the Russian Federation).

Penalty for gross violation of the rules of accounting income, expenses or taxation objects - 20% of the amount of tax arrears, but not less than 40,000 rubles. (paragraph 3 of Art. 120 Tax Code of the Russian Federation).

By gross violation of income accounting rules, expenses or tax objects include the following situations (Article 120 of the Tax Code of the Russian Federation):

• you later or incorrectly reflected economic operations in accounting and (or) tax accounting and in the reporting. For such mistakes faces a fine if you allowed them more than once during the calendar year;
• you have no primary documents, invoices, accounting registers or tax accounting.

FinevAT non-payment Due to the undertaking tax base, will be 20% of the amount of arrears or 40% if the tax is not paid intentionally (paragraph 1, 3 of Article 122 of the Tax Code of the Russian Federation).

For example, such an understatement may be due to an arithmetic error.

Upon underestimation of the VAT tax base, it is impossible to fine and under Art. 120, and under Art. 122 Tax Code of the Russian Federation (paragraph 2 of Art. 108 of the Tax Code of the Russian Federation, the definition of the Constitutional Court of the Russian Federation of January 18, 2001 N 6-O).

In arrears, penalties are also charged (paragraph 1 of Art. 75 Tax Code of the Russian Federation). At the same time it does not matter, under Art. 120 or art. 122 Tax Code you are fined.

Is it possible to finish the taxpayer for late payments of VAT

For payment of VAT later, you can not finish you. This is not provided by Art. 122 NK RF.

However, you will have to pay penalties (paragraph 1 of Art. 75 Tax Code of the Russian Federation).

Penalty for VAT non-payment Tax agent

The size of the fine when VAT is not paid by the tax agent - 20% of the tax amount that is not listed in the budget (Article 123 of the Tax Code of the Russian Federation).

Such a fine threatens you if you (Art. 123 of the Tax Code of the Russian Federation):

• did not hold the tax and, as a result, did not transfer it to the budget;
• kept tax, but did not transfer it to the budget;
• tax kept, but listed not all of its amount.

You are not wondering if you did not have the opportunity to keep VAT (paragraph 21 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57).

Penalty for late listed VAT by tax agent

The size of the fine for the late transfer of VAT by the tax agent is 20% of the tax amount not listed on the term (Article 123 of the Tax Code of the Russian Federation).

At the same time, the fine will be discharged regardless of how much did you cross the listing of VAT: for one day or a year (letters of the Ministry of Finance of Russia from 08.11.2016 No. 03-02-08 / 65310, from 13.10.2016 No. 03-02-08 / 59771).

Also as late listing VAT to the tax agent are accrued penalties (clause 1, 7, Art. 75 of the Tax Code of the Russian Federation).

Secondly, it is necessary to prevent errors in the CBC. For example, if you were crossing the payment of internal VAT, then the payment order indicates 182 1 03 01000 01 2100 110. Those. In the CBC, which is usually indicated when the VAT itself is paid, when transferring, the penalty must be changed from the 14th category with "1" to "2", the 15th category - with "0" to "1".

Penios can be calculated using our calculator and independently list them into the budget. And you can wait when the tax authorities will send you a requirement to pay. True, if you rent a clarified VAT for the last period, where the amount of tax to payment increased compared to the initial declaration, then before filing a refined declaration, it is necessary to independently pay penalties and pay the tax. Otherwise, the tax authorities are flying for late tax payment (PP. 1 of paragraph 4 of Art. 81, paragraph 1 of Art. 122 of the Tax Code of the Russian Federation).

VAT laws for legal entities

After making funds in the account of repayment of the principal debt on VAT and penalties, it is necessary to check whether the payment has reached and the debt has been removed or not. In the event that the payment before the addressee did not reach, the debt will not be considered redeemed and the penalty will continue to accrue in full.

The correctly specified CBC number is a guarantee that the payment will be credited and the debt will be paid in full. If the payer made an error in the room, the payroll of the payment specified in the payment order, the paid funds will not receive and the debt will not be repaid.

Online magazine for accountant

Value Added Tax is perhaps paramount importance for the state, since most of all brings money to the budget. Accordingly, I. penalty on VAT Play this is not the last role. We will tell how differently they will be charged from a certain point in 2020.

The question of not on time listed in the treasury taxes, fees, and from recently and insurance premiums, regulates Article 75 of the Tax Code of the Russian Federation. Inspectors apply it for overdue for any compulsory payments mentioned in the Tax Code of the Russian Federation. Including, and within the framework of VAT control.

Penalties and penalties for violation of tax legislation

If at the specified period of time you voluntarily do not pay your debt, the tax authorities will send a collection order to the bank, where the organization has an account of the organization. And the bank will simply write down the right amount from the account without asking for your consent. Such an order is established by paragraph 2 of Article 46 of the Tax Code of the Russian Federation.

If you approach this norm formally, it turns out that the organization may even be punished for, for example, an accountant periodically received advances took into account on account 76, and not on account 62, as required by the instructions for applying the accounts plan. However, in most cases, tax authorities are fined for a gross violation only if it entailed the taxation. In addition, the courts, considering cases of attracting responsibility for a gross violation of the accounting rules, as a rule, inclined to the fact that the amount of the fine should be proportioned to the violation. So, if, for example, due to errors in accounting, you have underponsidered 300 rubles. VAT, then finish 15,000 rubles. For a gross violation of the rules of accounting, you should not. It is to such conclusions that the courts come in cases where the taxpayer refuses to voluntarily pay a fine (see Decree of the Federal arbitration Court Moscow District of April 25, 2003 N Ka-A41 / 2214-03).

Untime payment of VAT: what threatens, an example and reflection in accounting

Control over the complete and timeliness of reporting to the tax authorities is one of the main tasks of accounting for any organization. In violation of the legislative procedure for payment of tax to the budget, the enterprise imposes penalties. We will talk about the timing of VAT and responsibility for their violation in our article.

The size of the fine for the identified disorders is set at a level of 20% of the amount of unpaid (reduced) VAT. If it is established that late payment (misunderstanding) was carried out deliberately (for example, the tax base is deliberately understated), the size of the fine increases to 40%. The basis for confirming the fact of intentional acts is a judicial resolution.

Calculator calculating fines and penalties

According to Article 113 of the Tax Code of the Russian Federation, the statute of limitations for fines before the tax is three years from the date of its violation, or from the end of the tax period. Also, tax cannot require reporting more than three years since the end of the tax period. Those. In 2020, this year - 2020, 2020, 2020, 2020.

Unlawful irreparation and (or) non-removal (incomplete retention and (or) listing) in the amount of taxes established by this Code (NDFL for an employee or under the lease from Piz. Litz, etc.) to be held and transferring to the tax agent, entails the penalty in The amount of 20 percent of the amount to be retained and (or) listing (Article 123 of the NC).

How to calculate the penalty on VAT

The calculation of the VAT for VAT should be made from the day following the delay in the delay of payment (clause 3 of Article 75 of the Tax Code of the Russian Federation). There is still no clear idea of \u200b\u200bwhat day to consider the last day of delay. One point of view is that the last day of the accrual of penalties is the day of repayment of debt to the budget inclusive (explanations of the Federal Tax Service of Russia dated December 28, 2009, paragraphs. 57, 61 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57). Another point of view is that it is necessary to accrue the penalty before the day of payment of arrears, because the responsibility of the taxpayer is considered to be executed (the letter of the Ministry of Finance of Russia dated 07.07.2020 No. 03-02-07 / 2/39318). On the exclusion of the day of repayment of arrears in the calculation of the penalty also refers to the order of the Federal Tax Service of Russia "On approval of unified requirements for the procedure for the formation of an information resource with a local budget" of January 18, 2012 No. Yak-7-1 / in p. 2 sec. VII Annexes to the specified order is an example of calculating the penalty, from which it can be seen that the last day of charge is the day preceding the repayment of arrears.

The decision, pay the penalty for the day of repayment of arrears or not, to accept the taxpayer. Since the positions of the tax authority and judges will differ, it is advisable to take into account the difference between the amounts, as a rule, is minor. If there is no desire to argue with tax authorities, then it is better to accrue about the day of repayment of debt.

Calculation of VAT

In February 2020, an error made in the declaration for the third quarter of 2013 was discovered in the company OOO "X" by an accountant. As a result, there was a decrease in the tax base and, as a result, paying the amount of VAT (by 7,000 rubles). This inconsistency formed delay. At the same time, the deadline for the declaration is 21.10.2013.

From taxes, no matter how cool, not going anywhere. All of them must pay them all, which is especially important, on time. At the same time, if individuals in most cases shift this duty at the employer, then legal entities need to follow the correctness and timeliness of the commission of a particular payment to the budget.

How to calculate the penalty for the late delivery of VAT Declaration to the Tax Authority

The VAT Declaration should be supplied for each organization quarterly, but it does not always occur or happens on time. For failure to provide and non-payment, the tax inspectorate will necessarily apply penalties with respect to the defaulter. So, let's learn more about the fines for the late delivery of the Declaration on VAT, wiring, penalties for the lack of payment and similar options for developing events.

• The day of delay is the date of the end of receiving declarations in the tax authority;
• the total amount of accrued penalties for a long period of non-payment cannot be more than 30% of the initial amount of the tax debt of the VAT organization;
• the minimum amount of penalty, according to Article 119 of paragraph 1, is equal to 100 rubles;
• if the organization did not respond to notify the tax authority on VAT non-payment, 180 days after the deadline for submitting declarations, the size of the penalty will automatically increase to 30% of the initial amount, which will be charged daily.

What are the fines for non-payment of taxes and contributions to the FFR, FSS and FFOMS

If the organization did not hold or listed as a tax agent (not fully held or listed) in the term of NDFL, VAT or income tax, it is caught up by 20% of the amount to be held or transfer (Article 123 of the Tax Code of the Russian Federation). In addition, the organization may collect penalties (p. 3, 4, 7th Art. 75 of the Tax Code of the Russian Federation, paragraph 2 of the Resolution of the Plenum of you dated July 30, 2013 N 57).

- for the late payment of correctly calculated tax (contributions) reflected in the timely presented Declaration (Calcution) (No. 19 of the FTS Letters from August 22, 2020 N SA-4-7 / 16692, the letter of the Ministry of Finance of September 26, 2011 N 03-02 -07 / 1-343, p. 2.2 Methodical recommendations FFR);

09 Sep 2018. 482

In 2017, quite serious fines were introduced for taxes. Many individuals believe that once they did not come notice, they do not need to contribute to property. Legal accumulate the amount of debt for 3 years, and then close the company and begin to work under a different name. From the point of view of legislation, both these situations are interpreted as tax evasion, for which it may be liable to the FTS in the form of a fine or criminal punishment.

Who and what taxes should pay

Every citizen possessing property is obliged to pay next species Taxes:

The amounts of these taxes fill the local budget and go to the implementation state programs. NDFL is deducted for working citizens, but in some cases this contribution can be paid independently.

The need to pay annual contributions for their property individuals will learn from notifications. To get them, it is necessary to apply in the FTS. If you do not do this, there will be no letters from the tax, but you are not freed from payment of contributions.

You can receive notifications in Personal Cabinet Taxpayer who can be registered on the official website.

Individual entrepreneurs and legal entities the tax burden more. They deduct income taxes for workers and for themselves, we make a single collection. Some tax systems provide VAT. At the USN, the popular taxation scheme of LLC, there is no such payment. Each organization independently decides, for which scheme it will pay taxes and report to their activities.

What is meant by non-payment

If you contact the Tax Code of the Russian Federation, then under the term "non-payment of taxes" is hidden several definitions at once:

partial contribution;

failure to pay duties completely;

incorrect tax counts;

reduction of the taxable base;

late reports.

All these actions lead to the fact that the state has no taxes, therefore, cannot fully implement the existing programs.

Responsibility to FTS.

In the Tax Code, a whole article is devoted to liability for non-payment of contributions. Individuals, IP and organizations are subject to unified system Punishments including:

penalties;

accrual of penalties;

recovery in court.

From the first day of delay in the amount of tax charges are charged. Since 2018, their size is equal to 1/300 from the refinancing rate installed by the Central Bank. They will be accrued automatically daily until the day of payment of debt. Therefore, in order not to remain with the proper state again, on the day of tax deposit (if you were crossing it) check the amount in the FTS. After that, without postponing, make funds with bank card or cash. On the regional taxes (For example, when improving transport payment), penalties can be different, as it is established by local authorities.

Before appointing sanctions to a defaulter, FTS is obliged to prove that there is a violation. From 2018, only the fact of non-payment is sufficient. Additionally, inspectors can notify the debtor about the need to pass the declaration or make a payment, but in most cases they act immediately through the court.

How fines are calculated

Article 122 of the Tax Code of the Russian Federation provides for several types of fines that can be accrued to individuals or legal entities. We will understand what sanctions are applied in each case:

1. Non-payment of tax for renting residential premises (NDFL) is punishable by a sum of 20% of the annual income from this type of activity. Accordingly, if you passed the apartment and got 100 thousand rubles for it for the year, then 20 of them will need to be given as a fine. At the same time with you also contribute to the amount of unpaid tax (13 thousand) and penalties for delay.
2. Enterprises that have underponsidered income tax (hid part of income), are fined by 20% of the funds earned for the year. At the same time, if the taxation system provides for the contribution of advance payments, then they are not fine for non-payment. In this case, only the penalty is charged.
3. Penalty for non-payment transport tax It depends on the class of environmental safety of the car, its engine capacity, the year of release and the rates in the region.
4. Most often the organization do not pay income tax For your staff, but sometimes individuals forget to pass the declaration and make contributions. In this case, the penalty can be both 20% of income and 40%, if the non-payment occurred intentionally.
5. If IP did not make single tax, he will be appointed a standard penalty of 20%, but it will be calculated from the depth amount. However, here is also a reservation. Penalties are applied if the entrepreneur has passed part of income. If he filed a faithful declaration, but did not make a part of the tax on it, he will have to pay extra. Additionally, in this case a small penalty is made.

Thus, initially, the tax on the amount of tax is accrued. If it has been proven that the payer did it intentionally, then the FTS specialists prepare documents for the court and charge arrears together with the fine.

What can be administrative responsibility

If the company is guilty of non-payment of taxes, the officials are responsible for this for this, accountant and director. For gross violations, they discharge an administrative penalty in the amount of about 3 thousand rubles. Such violations include late submission of reporting, distortion of data in the declaration or reduction of obligations to tax by more than 10%.

IP can also get administrative recovery in the form of a fine of about 2-3 thousand rubles. If an accountant worked on him for his employment contract, then the same amount can be appointed to him. The entrepreneur has the opportunity not to make a penalty for non-payment of taxes. For this you need:

6. fix errors in the declaration until the deadline for its feed;
7. to allow inaccuracy inadvertently and fix it before the expiration of the payment period.

It is important that at the same time the entrepreneur does not have debts in the treasury state. If he is a malicious defaulter, then without paying the fine it will not work out.

Criminal liability

On the officials Additional responsibility may be assigned - criminal. According to Article 199 of the Criminal Code of the Russian Federation, one of the sentences may be followed for the late submission of reports, false information in the declaration or non-payment of taxes:

8. The penalty assigned to the organization as a whole. The amount of it will depend on the court decision - from 100 to 300 thousand rubles. As an alternative type of punishment, but the arrest and the ban on the head of the company can be applied only. Sometimes officials forbid and lead economic activities in a certain sphere.
9. If the company evasioned from paying taxes over 3 years or income hidden a group of persons (for example, an accountant and leader), then the fine will be more from 200 to 500 thousand rubles. In some cases, the Court may recover the income in 1-3 years and to deprive the freedom of officials participating in this crime.

The Director-General is most often responsible for the commission of this crime, as it is believed that since he signed the Declaration, then the responsibility for the information should be carried independently. Under certain circumstances when during the verification of the department economic security Police appeared the facts that other officials participated in the crime, not only the company's director, but also an accountant, an auditor, lawyer, founders and other employees could be held responsible.

On the individuals The responsibility is also covered in accordance with Article 199 of the Criminal Code of the Russian Federation. It may come if more than 1,800,000 rubles of payments are not listed in the budget. The amounts of 3 million rubles are particularly large amounts (at the same time, there can be only a fifth part in them) or 9 million.

At the same time, such circumstances mitigating the guilt are affected by the court:

10. unintentional non-payment of taxes;
11. force majeure cases;
12. disease;
13. lapse of time.

For taxes on taxes, the statute of 3 years is valid. After his expiration, none of the types of responsibility comes. However, FNS submits documents to law enforcement or the court fairly quickly. Therefore, in most cases, the statutes of limitations do not have time to expire.

Fines for untimely tax payment in 2018

Almost every Russian knows about administrative responsibility, which relies for the late payment of the most common different species taxes. What fines for such violations are provided for by the Russian legislative system in 2018? Will changes and innovations foresee in this area next year? In this article, our specialists will answer these and other issues relating to penalties for the late payment of various types of taxes.

Unpaid taxes and fines for it

In our country, all taxpayers (in our case, these are individuals) must be made in the state budget Property Taxes:

14. Transport.
15. Land.
16. On the property of individuals.

Each tax provides for its payment period, and it is within this period to be inserted to make the necessary amount. This is done on the basis of a document - notifications from the tax inspection. If non-payment of any tax was admitted, then such an irresponsible taxpayer is waiting for several punishment options:

penalties (this is a special type of debt collection in the form of a monetary amount, which is charged on the basis of the amount of tax itself);

monetary penalties (such money sums Determined in the percentage ratio on the size of unpaid tax);

judicial recovery.

If the requirements of the tax inspectorate will not be fulfilled within the prescribed period, then on a negligent taxpayer will be filed statement of claim to court. Only so can be a legitimate way, you can recover the money from the debtor.

But there are cases when the payer of taxes did not receive notifications from the tax authorities and that is why it did not pay any tax. The fact is that the tax inspectorate does not send such a notice to the tax payer's house in the event that the total amount of taxes required for payment is up to 100 rubles. In normal cases, this notification can be transmitted in several ways:

1. Personally in your hands on receipt.
2. By registered mail post (it is considered received after six working days have passed since the administration of the document - NK, Articles No. 52 and No. 6.1).
3. In the form of an email over the Internet.

It will be directed only at the end of the annual tax period - NK, Article No. 52, paragraph 4.

Penalties for untimely payment of different types of taxes

The tax legislative system of our state provides for cash fines for unpaid or paid not in the full amount of mandatory taxes.

4. If the payment was not made as a result:
   • understated tax base;
   • incorrectly calculated tax;
   • some other illegal actions (or complete inaction):
5. The offenses listed in the first paragraph, but perfect intentionally (according to NK, Article No. 122, paragraph 4 and explanations for this article):
6. If the company's finance or property of the company has been made (this also applies to the IP), at the expense of taxes, committed by the taxpayer (that is, the face that performs managerial functions in this company) in large amounts:

· The work of forced type for a period of up to 5 years with deprivation of the right to work on a certain position (with deprivation of the right to engage in certain business) for the period up to 3 years or without any;

· Decision of freedom for a period of up to 5 years with imprisonment to work on certain official posts or engage in some types of activities for the period up to 3 years old or without any.

As you can see, for some types of offenses, which relate to the untimely paid taxes, depending on the severity and type of responsibility, Russian legislation provides for not only penalties in the form cash payments, but also in the form of imprisonment or forced work.

The main fines for untimely tax payments in force from January 2018

We are talking about increased foams for non-timely paid taxes. This is due to the fact that such penalties for the delay in tax payments directly depend on the refinanted rates - 8.25% (in accordance with Russian legislation). And from the beginning of 2016 such interest rate It was raised to the size of the key - up to 11%. This decision was made Central Bank Our state for equalizing rates so that payments to violations of legislation tax system were convenient for taxpayers and tax authorities. This can be considered on this example: a refinance rate is applied to determine percentage, which must be accrued for the entire amount of debt when the taxpayer asks for a deferment (or by installments) of tax payments. But for such delays, there will be good separate bases. Using this rate, interest calculations for tax authorities also hold. It is they who must be engaged in transferring the taxpayer when the inspection bodies wrongfully blocked his bank account.

Other innovations on penalties in tax legislation in 2018

In 2018, two main changes are expected in administrative responsibility in the field of tax legislation of our state.

The innovations of 2018 concern penalties for not presented in Pension Fund and FSS information reports. The fact is that if such information is not transferred to the pension fund to a timely manner, then officials (this can be both the director of the company and chief Accountant) who are responsible for filling such papers, will be obliged to pay penalties from 300 rubles to 500. The same fines are required for the following offenses:

• for filing incorrect information in the FIU in a distorted form;
• for transferred data on personalized incomplete amount into the Pension Fund;
• for SZV-M, annual reporting about the experience (according to the COAP article 15.33.2 and FZ No. 250 - Article No. 7, paragraph 5 of 03.07.16);
• per undime view In the FSS data on benefits of benefits (hospital, care for children with children's age, social payments for the burial and cost of services on it in accordance with the guaranteed list) - according to CACAP, Article No. 15.33, Part 4 and FZ No. 250, Article No. 7, Paragraph 4.

Such penalties began to be charged for listed violations of tax legislation from January 1, 2017.

Since the beginning of 2017, a law on tax liability began to be operating for the fact that the individual will not inform the necessary information about the facilities taxable - property, land, transport.

NFFL non-payment in 2018: a fine for tax agents

Calculate income tax is obliged to all individuals receiving profit from almost any sources. Employees do it through their tax agents. Consider what penalty for non-payment of NDFL Laid in 2018.

Main norms

So as not to run into a penalty for non-payment NDFL Tax Agent in 2018, it is necessary to comply with the following prescriptions:

Basic - in the Tax Code:

Art. 123 - Sanction;
Art. 226 - Features of the tax calculation by enterprises and IP with personnel;
Art. 228 - the rules for the deduction tax;
Art. 75 - penalties.

№ 03-02-07/1/8500;
No. 03-04-05 / 7472 (p. 1).

Sanction for tax agents

Organizations and businessmen who have entered into an employment contract are tax agents. They are obliged to calculate, keep and deduct income tax in the treasury. This requirement is established by paragraph 1 of Art. 24 NK RF. Similar functions perform:

• persons engaged in private practice (lawyers, notaries, etc.);
• branches of non-phirsmons located in the territory of the Russian Federation.

Tax agents are required to regularly deduct income tax in the amount of 13% of taxable amounts (with a growing outcome in the reporting). But there are other bets: 9, 30 and 35%. They act depending on:

• income category;
• type of payer.

Also see "Tax nDFL rates"(Actual in 2018).

An important task for the enterprise is to identify and repay debt in a timely manner. And in the absence of payment or incomplete listing, NDFL impose a fine of 20% of the amount required to be given to the budget. The exception is provided for the issuance of income in kind, from which it is impossible to take the tax.

Assign a punishment or not - tax authorities solve taking into account the norms of Art. 109 NK RF.

Example 1.

The company LLC "Globus" did not keep income tax with the Customer Service Manager N.V. Frolova. She is a resident of the Russian Federation. The amount of NDFL is 3750 rubles. What could be the consequences?

The company's management will receive only penalty for non-payment of NDFL Tax agent in the amount of 750 rubles. For the rest of the agent can not answer. Therefore, there will be no unreimension to collect, and the penalties are also not accrued. Base:

p. 9 tbsp. 226 of the Tax Code of the Russian Federation;

letter of the FTS No. EF-4-2 / \u200b\u200b13600.

Example 2.

LLC "Leader" took income tax in the amount of 35,000 rubles from the workers, but did not produce his deduction to the budget within the prescribed period. What liability is provided for by law?

The company is obliged to pay a fine - 7000 rubles., Arreed and penalties on the basis of Art. 108 Tax Code of the Russian Federation.

Individual entrepreneurs regularly contribute advance payments on personal income tax. And at the end of the reporting year - pay the tax. Such requirements are established by paragraphs 6 and 9 of Art. 227 of the Tax Code.

Please note: the size and procedure for imposing a fine for non-payment of NDFL Tax agent in 2018 remained the same.

Sanction for payers

Legislation undertakes conventional physicals that do not have status legal entity Or IP, independently deduct contributions from its income, which are obtained, for example, from the following sources:

implementation of property (condition: it was owned for less than 3 years);

obtaining a monetary prize in the amount of more than 4000 rubles;

large winning lottery, etc.

They are obliged to pay tax and submit a declaration of residents of the Russian Federation who received funds from foreign sources. Legislation establishes period: no later than April 30, following the current (paragraph 1 of Art. 229 of the Tax Code of the Russian Federation). Failure to comply with this rule entails a fine of 20% of the non-listed NDFL amount.

Keep in mind: The ignorance of a man that he is obliged to deduct NFFL, does not frees from responsibility. The tax authority may imply not only a fine, but also arreed + penalties.

Moreover: with a deliberate violation (for example, an illegal reduction in the tax base), the sanction will increase to 40%. In such cases are usually referred to:

reducing the amount of declared income;

use of deductions to which there is no right.

EXAMPLE

Orlov sold an apartment and the cottage that were owned for less than three years. The amount of income tax amounted to 32,800 rubles. However, the citizen deliberately underestimated the tax base by taking advantage of illegal foundations mounting work. As a result, the tax inspector was pledged.

The legislation provides 2 cases in which cash recovery does not impose:

late listing of income tax in the treasury (paragraph 19 of the Resolution of the Plenum No. 57; Associate only penalties);

the absence from the merchant of advance payments on personal income tax (paragraph 3 of Art. 58 of the Tax Code of the Russian Federation).

The statute of limitations and features of identification

The requirements of tax authorities to pay a fine, arrears and penalties have a temporary limitation - 3 years (paragraph 1 of Art. 113 of the Tax Code of the Russian Federation). After this period, the amount is difficult to recover.

The unpaid amount is usually detected as a result of a tax audit, on the basis of which the act of detection of debt is made.

Remember: timely identification of financial obligations to the budget and compliance with the legislation will allow to avoid fines for non-payment of NDFL. This will prevent additional losses and legal proceedings.

The tax inspection can recover from the tax agent a fine of 20 percent of the amount of personal income tax that must be kept and (or) transfer to the budget:

if within the prescribed period, the tax agent did not reduce or completely reduced tax from cash payments;

if within the prescribed period, the tax agent has not listed or has not fully transferred to the budget withheld amount of tax.

This follows from the provisions of Article 123 of the Tax Code of the Russian Federation.

The paid penalty does not exempt the tax agent from the obligation to transfer to the budget withholding tax amount (paragraph 5 of Art. 108 of the Tax Code of the Russian Federation). Moreover, the tax inspectorate may recover these amounts in indisputable order (clause 1 of Art. 46, paragraph 1 of Art. 47 of the Tax Code of the Russian Federation).

If NDFL is transferred to the budget later than the deadlines, in addition to the fine, the inspection may accrue the organizations of the penalty (Article 75 of the Tax Code of the Russian Federation).

The fine under Article 123 of the Tax Code of the Russian Federation can be avoided if the organization proves that it did not have the opportunity to keep NDFL from the employee (paragraph 21 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57). At the same time transfer to the budget NDFL due to own funds The tax agent is not required (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation). If it is impossible to deduct tax from income employee, then the organization is obliged to notify the inconsistent amount inspection. It is necessary to do this no later than March 1 of the year following the expired tax period (sub. 2 of paragraph 3 of Art. 24 and paragraph 5 of Art. 226NA of the Russian Federation).

IMPORTANT: If, when the income is paid, the organization did not hold the tax, to recover from it the penalties for the late payment of personal income tax in the budget. This is stated in the letter of the Federal Tax Service of Russia of August 4, 2015 No. E-4-2 / \u200b\u200b13600. Suppose the organization did not hold the tax or kept it did not fully or the tax deducted from the income of the employee, but did not transfer it to the budget or made it late. If any such facts inspectors revealed during the inspection, the organization and its responsible officials threatens not only tax, but also administrative, and in some cases to criminal liability (Article 123 of the Tax Code of the Russian Federation, Art. 15.11 of the Administrative Code of the Russian Federation, Article 199.1 of the Criminal Code of the Russian Federation ).

Disturbances when paying VAT in 2018: consequences and fines

Legal entities of any legal form are recognized by taxpayers, undertake to fulfill their obligation for the time limits in full. The amount of tax payments directly depends on the type of professional activity, the volume of economic operations. VAT is a mandatory tax applied by trading operations. If you do not pay the budget contribution, the taxpayer expects great trouble. In this regard, it is necessary to know what responsibility expects an enterprise for non-payment of VAT in 2018, which threatens to him such an offense.

Punishment for non-payment of insurance, federal contributions

Organizations that exercise trade activities provide services, fulfill work with the involvement of employees, after registration, assumes on the periodic introduction of insurance, medical fees, amounts for accidents.

Such public policy Directed on the formation social Fundsnecessary to ensure the execution of civil and constitutional rights of individuals. At the expense of such accumulations, a pension is formed, standard childbirth benefits are paid to the hospital leaf.

Without a doubt, the state strictly controls the situation on timeliness and completeness of the obligatory payments. If an enterprise admits a delay in providing periodic reporting, funds makes money to a budget account of parts or evade these obligations, it is expected to be punished. More stringent measures apply to major non-payers for non-submission required contributions At the Treasury bills for a long time.

Earlier, tax offenders on contributions to the FIU, FSS controlled the departments separately. For more than one and a half years, these powers are transferred to the tax inspectorate. The control body will prescribe a penalty in the amount of one fifth share from an overdue contribution to the violator of the legislative regulation. For example, the reporting firm is obliged to pay one hundred thousand rubles, but violates money transfer. So the sanction will be twenty thousand rubles.

A separate place occupies the situation when the taxpayer for mercenary purposes or evil intention evades the repayment of budget debt. Then the Federal Tax Service will focus on the sanction and will need to make a completely amount of debt and forty percent of this payment additionally.

Organizations pay contributions to pension savings, health insurance after the end of the reporting month to the fifteenth day. If the specified date falls on non-working, festive day, transferred. When money does not come to the treasury account for the set period, the calculation of the delay begins.

By judicial practice Very often, tax inspectors provide debtors of benefits: if the taxpayer passed the obligatory reporting on time, but did not transfer the contribution to the budget, there is a chance to receive punishment only in the form of penis. When Jurliso completely violates legitimate order, it will not be possible to avoid a fine.

VAT report, payment of contribution

Indirect value added tax is calculated and paid only on operations related to the sale of products, materials, services. A complete list of taxation objects is given in Article 143 of the Tax Code of the Russian Federation. For example, the budget fee is required to pay construction contractors, industrial enterprises, individual entrepreneurs selling consumables, etc.

There is a list of objects and intangible assets whose alienation is not subject to VAT. Such values \u200b\u200bare listed in paragraph 2 of Article 146, Article 149 Tax Code RF. All importers of the Russian Federation without exception are obliged to contribute to the treasury the amount of tax from the cost of imported products. They act as tax agents. Such rules are united for organizations of any form of ownership, IP.

According to some food products, a tax rate is applied equal to ten percent. This group includes agricultural products, salts, cereals, goods for children, printed publications And so on. For the rest of the products there is a single percentage - 18. Currently, the government's government considers the bill to add two percent to VAT and make a contribution of 20%.

Buyers who are payers of this tax have the right to receive a deduction with the amount of inventive commodity values, the received advances listed. To do this, you need to receive an invoice compiled by the counterparty russian legislation. The form will allow the organization to reduce the taxable base on the amount of an incoming VAT.

Fiscal report

Enterprises form tax reports on the results of three calendar months. For the year, a legal entity submits four declarations. The obligation is recognized as executed if the set of reporting documents go to the FTS no later than April 25, July, October, January next year. In the coincidence of the provision of a report with non-working days, transfer is carried out.

Date of the first listing money must coincide with the moment of the report. Payment order Compiled by a third of the amount of the declaration. The following payments are made with a monthly delay. For example, the tax for the first quarter will be extinguished by equal shares on April 25, May and June.

Periodic reporting is formed by the calculation method: the payment of payment is reduced by the amount of input collection. The taxpayer constitutes a fiscal declaration, approves it and provides a tax service at the local registration site. Small enterprises allowed to make a report on paper carriers, large firms are reported exclusively in electronic form. The receipt date of the set in the FTS will be considered the moment of sending confirmation of acceptance.

Sanctions for violation of the regime

Further, it should be found out than non-payment of VAT threatens. First of all, the tax authority carries out the current verification of the reporting. If the inspector reveals some deviations, it is entitled to assign camecal or exit control. Such a policy is applied if there is a possibility that the taxpayer for mercenary purposes or inadvertently underestimates the tax base. The controller recalculates the amount of the contribution and presents the remark about the need to give the revised reporting.

VAT non-payers expect standard tax sanctions - accrual of penal and fine. For each day, the delay will have to pay one three hundred key bet TSB RF. And the amount of the main debt will increase by one fifth share. For particularly severe cases, the size of the penalty of the recovery is doubled. The specific amount of sanctions needs to be clarified in the tax service at the place of registration of the taxpayer or through the remote personal account.

Other punishments

Tax offenses are always punishable by law. If the non-payer temporarily found itself in a difficult financial situation or was mistaken in terms of transfers for the first time, the tax inspectorate can satisfy the petition about the cancellation of the fine. If the FTS refuses such forgiveness, there is a chance to try to challenge the punishment through the court.

To attract the organization to liability under the Tax Code of the Russian Federation, the tax inspectorate must prove one of three facts:

Violated the term for the provision of fiscal reporting.

Rough mistakes in the declaration are admitted, the tax base is fixed.

There is no tax enumeration on the set date.

Consider the calculation of the pennel on specific example. Enterprise LLC "Vesta" for the first quarter of 2017 implemented finished products in the amount of 3 million rubles, calculated VAT in the amount of 457627,12 rubles. The period of payment of the first advance payment was scheduled for July 25, 2017. The actual listing was produced on August 23, 2017. As a result, the FTS accrued the penalties in the amount of 1327.12 rubles.

To accurately calculate the size of penalties, you can use special Internet calculators. Such programs are provided in open access on the official website of the tax inspection, accounting and legal portals. According to the results of the calculation, the company will be able to make a payment on the amount of debt, taking into account sanctions.

Costs for the accrual of penalties and fines do not relate to operating activities Enterprises are not related to the implementation, so they cannot be taken into account as part of the costs that reduce the taxable base. In order not to distort the reporting indicators, many auditors recommend executing penalties on VAT wiring on the debit of account 99 and a loan 68. There is an opinion that it is also correct to also use Sch.91 by Debet. But in this case there will be certain difficulties taking into account constant tax liabilities.

Strict control

The penalty threatens to a legal entity for VAT non-payment on time in 2018 and in the event that the organization did not provide a fiscal declaration on time. Then the FTS will finish it for two hundred rubles. A similar recovery expects a legal entity for the failure to conduct documentation for conducting an audit. If the accounting quantities are noticed by the systematic violations on the accounting of profit, the costs of one tax period, the decision is made to recover the sanction ten thousand rubles.

For further deviations from the Legislative Regulations, the amount of recovery is tripled. When the company deliberately underestimates a tax base for a long time, the magnitude of the penalty takes up to forty thousand rubles. Official who admissible gross errors in formation tax Declarations punishable administrative Fine from five to ten thousand rubles. If the head of the institution prevents the work of the controllers, he will write sanction from two to four thousand rubles.

The most negative consequence that the directors for non-payment of VAT is criminal liability. The amount of the fine for tax evasion may reach up to 100-300 thousand rubles. In extreme cases, citizen can attract to mandatory work to twenty-four months or deprive the right to occupy senior positions. When the Director-General swept the accumulation of debts, it does not initiate bankruptcy in a timely manner, he threatens subsidiary responsibility.

Conclusion

Tax offenses will entail negative consequences not only for the enterprise as a whole, but also for his officials. The minimum failure to pay contributions will cost a defaulter with foam or a fine to forty percent of the tax amount. If the situation is repeated systematically, the controlling authorities will increase the size and rigor of punishment, can initiate the bankruptcy of the debtor. Therefore, for stable work, companies need to professionally lead accounting, timely to take declarations and pay budget contributions.

About the intentional non-payment of taxes will be described below:

Attention! In connection with the latest changes in legislation, legal information in this article could be outreach!

Our lawyer can advise you for free - write a question in the form below:

What are the fines for non-payment of NDFL in 2018

In 2018, the order of delivery for Employers forms 6-NDFL was introduced. It allows you to control the timeliness of taxes. Indeed, in accordance with Article 123 of the Tax Code of the Russian Federation, penalties for non-payment of NDFL in 2018 are envisaged. The size will be 20% of the amount of delay and additional penalties. At the same time, the number of days is not taken into account during which the payment was overdue.

Mitigating circumstances in determining the size of the fine. Therefore, even if the tax authorities did not send a receipt on time, the sanctions will be applied.

According to experts, the measure is considered legal. But sometimes the injustice of solutions is noted. After all, citizens may suffer because of the tax inspection.

To avoid such situations, it is important to know the period of payment of taxes. When making funds to a certain date, the fines do not have to pay.

Provisions by law

The tax on personal income must be submitted to the deadlines defined by Article 226 of the Russian Federation. If the date is passed, the FTS has the right to finf by the intruder. The amount of sanctions will be 20% of the amount of payment. This rule concerns all taxpayers.

More serious punishments apply to tax agents. Their law can be held accountable even within the framework of criminal law.

Dates for payment for employers are prescribed in Article 226 of the Tax Code of the Russian Federation. At the same time, they do not need to focus on norms 227 and 228.

Cancellation of the fine can be made by inspection in two cases. In the first penalty, it is used in the absence of deduction tax from the funds listed. Also, sanctions apply to organizations that were not sent in a timely fee into the state budget.

Such norms are reflected in Article 123 of the Tax Code of the Russian Federation. In addition, the payment rules are prescribed in the letter of the Ministry of Finance of the Russian Federation No. 03-02-07 / 1/8500, which was published on 19.03.2013.

Despite the accrued fine, the tax agent should still be deducted by Ndfl. On the basis of paragraph 1 of Article 46 and paragraph 1 of Article 47 of the Tax Code of the Russian Federation, recovery can be made by tax authorities in a compulsory basis. When violating the time sheet of organization, it will be necessary to pay penalties. The size is determined in accordance with the delay duration.

Central questions

Penalties for non-payment of NDFL in 2018 are provided for many categories of taxpayers. It is important to know how much will have to pay the violator of the law and what changes were introduced into legislation from the beginning of the year.

Who should pay

The tax on income of individuals is held with each employee by the employer. It is 13%, which are installed at the state level.

If a citizen is a resident of the country, then it is important for calculating the full amount of income in the territory of the state and beyond. For non-residents, the tax base is determined only on the basis of Russian revenues.

Taxes for the labor activity of employees are deducted by employers. The status of the institution and its organizational form is not taken into account. Foreign citizens pay the tax on the patent in advance in the established meaning.

If experts carry out private practice, their income is obtained in independent employment. The procedure for holding tax is prescribed in articles 226 and 227 of the Tax Code of the Russian Federation.

When the tax period ends, organizations should be sent to tax inspection 2-NDFL for each employee. The document reflects the amount total income and withheld tax. Reporting is provided by April 1, following the reporting year.

Offensive responsibility

Sometimes employers do not contribute tax fees, but the inspection does not identify violations. It is important to know how long it is possible to attract it to justice.

The term may vary depending on the method of obtaining income:

in cash;

natural goods;

in the form of material benefits;

by cashless way.

Some employers to avoid tax paying, apply a wage enforcement system. In this case, the amount of taxes and insurance deductions decreases.

If tax inspectors reveal violations, the employer will have to pay 40% of the amount of debt. But the violators of this are often not afraid. Therefore, the issue is legally resolved not only about the increase in penalties, but also other measures of struggle.

After committing an offense, the employer will need to pay a penalty. It is accrued depending on some circumstances. It is important to know the situation when additional funds cannot be kept, as well as the powers of tax authorities in charge of such payments.

When paying the penalty, it is important to properly register details. For each taxpayer provides a special CBC.

Last changes

How to calculate income tax in Excel - read here.

Fines in 2018 remained unchanged, but the adjustments were made to the procedure for holding the tax on income of individuals:

Value payments tax is charged together with the immediate calculation of the manual.

Help in the form of 2-NDFL is submitted with full tax retention until April 3, 2018, and with incomplete - until March.

Earlier, the transfer of NDFL was to be carried out on the day of salary issuance. Now the employer is allowed to do this next day.

Social payments can be listed at the workshop. Earlier, taxpayers needed to visit the direct territorial separation of the FTS.

It is worth remembering that it is distinguished by income to which taxation is not applied.

state benefits related to maternity, childhood, unemployment;

scholarships;

pension payments;

one-time translation for the birth of a child or for burial;

hereditary or gift revenues;

interest from deposits;

gifts and prizes obtained, the cost of which does not exceed four thousand rubles;

certificate for maternal capital.

What a fine size is set for non-payment of NDFL in 2018

With non-payment of NDFL, severe punishment is envisaged.

It may occur in accordance with Article 123 of the Tax Code of the Russian Federation at:

lack of transfer of funds to the budget;

partial payment;

violation of the timing of tax payment.

The size of the fine will be 20 percent of the total amount of debt.

Eliminate cases when the employer may not be prosecuted. They are reflected in Article 109 of the Tax Code of the Russian Federation.

These include:

the absence of a crime;

availability of evidence that the tax agent or payer is not guilty;

the violator was not marked for 16 years;

the limitation period has expired.

Recovery can be used for three years from the moment of violation. This rule is spelled out in Article 113 of the Tax Code of the Russian Federation.

If the employer has not passed the reports or did not pay the tax, the FTS may initiate an on-site inspection.

After detection of violations, it can be:

accrued penalty;

a fine is provided;

the case was transferred to the prosecutor's office.

In the latter case, the likelihood of attracting an employer to criminal responsibility. Then the penalty will grow up to 500 thousand rubles. With the special severity of the act, imprisonment for up to six years is envisaged.

In some cases, employers want to reduce the amount of tax or avoid penalties. To do this, they need to explore practical advice. It is also important to find out the deadlines in advance during which debt is repaid.

How to avoid or reduce

In some situations, even when committing an unlawful act, the onset of responsibility is missing.

This is possible at:

introduction of NDFL in advance before receiving income;

transfer of tax to the budget before paying wages to employees;

translation of funds in the NFS of the Head Office instead of the chicting branch of the inspection;

unfollow the tax, since the acquisition was made from extrabudgetary funds.

In such situations, the employer may defend its rights and avoid administrative responsibility.

Allocate situations when it is possible to legally reduce the amount of penalties.

When determining the fine, it is important to take into account mitigating circumstances:

technical errors of the program;

changing the management of the organization;

recognition of guilt by the employer;

lack of debt for other fees;

social scope of the institution.

If at least one of the signs is present, the fine can be doubled. In case of ignoring this paragraph by tax authorities, the tax agent may apply to the judicial authorities.

Proper determination of the date

To exclude a fine, you need to know the date when taxes should be listed in the budget.

For each type of income, a special time is provided:

The size of a fine for non-payment of utility payments

To date, the size of the penalty is the 1/300 refinancing rate of the Central Bank of the Russian Federation, but the State Duma Committee considered the draft law, which suggests that fines for non-payment of utility payments in 2018 will increase by 2 times.

Debt by Railplat

If the person has not made a rental payment to the 10th day of the month (in accordance with Article 155 of the LCD of the Russian Federation), following the living, then the debt will be accrued from the 11th, and the penalty for each day of delay.

Law lawsuit communal enterprise about forced recovery Debt does not apply immediately.

The first preventive measure is the notification of the consumer about the debt. The document proposes to pay off debt for the specified time.

If no action followed from the face, then it can be disconnected from communal services Before paying debt. Only after full debt repayment, the apartment will be able to use the service again.

If all measures of solving the conflict in the pretrial order did not result in the result, the HSEA is entitled to go to court. By court decision, after opening executive proceedings Judicial bailiffs charges the amount of debt in compulsory.

If it is impossible to pay all debt, a person can conclude an agreement on installments on public utilities with a communal service.

This agreement implies payment of debt in parts during a certain time agreement, and the penalty for the period of the contract will not be counted.

What threatens for non-payment of municipal payments? See here.

Effects

The main consequences of non-payment of utility payments are:

Disable housing and utilities services

When making debts, the supplier has the right to non-payment of payments, turn off or suspend the provision of services (Decree of the Government of the Russian Federation of 05/23/2006 No. 307).

A month before shutdown, the consumer comes a notification of a possible disconnection. In this case, it is necessary to repay the debt.

If the payment was not made, then in two days it comes a letter to a disconnection notice.

The resumption of serving services is possible within two days from the date of payment of debt. Repeated connection - paid.

By law, it is impossible to disable from the following utilities:

According to the Government Decision of July 21, 2008 No. 549, the gas supplier may suspend the provision of services unilaterally, if the consumer has not paid for payment within three months.

Disconnection is carried out only for the prevention of the consumer:

the first time - in 40 days;

the second is for 20.

Depriving housing

You can only evaporate from the apartment only people who live on conditions social Nama In the municipal apartment (article 90 LCD RF). Evaluation of the owner of the apartment is impossible, because in this case the right of ownership is violated.

If the employers did not make a fee for utilities within 6 months, then they are subject to eviction.

This decision can only be adopted. When considering the case, the court takes into account the causes of the arrears, if they are respectful, the court will provide a period during which it will be necessary to pay off debt.

If the court ruled on eviction, in this case:

another housing should be given to employers;

each family member should have at least 6 sq.m.

The size of a fine for non-payment of utility payments in 2018

The State Duma adopted a bill to increase the penalty, according to which the penalty for non-payment of utility payments C 2018 will not be 1/300, and 1/700 refinancing rate of the Central Bank of the Russian Federation. This means that the size of the penalty is raised twice.

Accrual of penalties will be held from 91 days of non-payment of utilities.

In addition, the responsibility is not only consumers of services, but also the organizations that provide them. So, in particular, the responsibility will emphasize the incorrect settlement of payment documents.

The penalty will also be assumed for the provision of poor-quality services or the provision of services with long interruptions.

Penalty is charged for every day of delay in payment from the day when the person stopped making a fee for utilities.

If the receipt came with a delay, as a result of which it was not possible to pay the payment in a timely manner, you should contact a communal enterprise to obtain a certificate that the receipt has come later. In this case, the penalty will not be accrued.

Article 155 p.14 LCD RF sets the obligation to pay for penalties in case of delay in payment.

It is worth noting that when paying through the terminal, it is not possible to pay for the resulting penalty, respectively, the debt will only grow.

Therefore, the penalty needs to be paid either at the bank's office, or in the HSEK.

How to avoid problems?

If the consumer received a notification of the presence of debt, you should first apply to the utility service for reconciliation of payments.

In order for the service provider does not disconnect from obtaining utilities, it is necessary to take care of this in advance and contact the WEK asking for installments of payment for a certain period.

In definitely, installments provide if the amount of payment for a certain period increased by 25% compared with the same payment period last year. WEK will divide the resulting debt for 12 months and will include part of the debt within each month.

However, in this case, the consumer will also pay a commission for using installments that should not exceed the rate of refinancing rate of the Central Bank of the Russian Federation multiplied by 3.

In addition, the disconnection from utilities is possible only when the rest of the houses will not suffer from this, so it is impossible to turn off heating and cold water supply.

Are the deadlines for issuing certificates about the absence of debt on utility payments? Read here.

How to make payments of utility services via the Internet? Details in this article.

When can you not pay?

According to the new law on raising the penalty, the fine will pay not only tenants, but also utility companies, and the payment of the fine will be listed in favor of residents:

For the wrong calculation - the penalty will be equal to 200 rubles.

For the provision of low-quality services - the consumer can be returned about 30% of the average monthly fee for utilities.

The average monthly payments will be calculated based on the last 6 months of payment.

In addition, with constant electricity interruptions or when the gas is turned off, the consumer may not pay such a service, because it has not been provided.

If the quality of services does not comply with the standards, the consumer may claim to reduce the monthly payment.

However, in order to prove that the service is granted poorly, it is necessary to have evidence, namely to fix this moment.

Fixation can hold as a communal enterprise and a public organization that protects consumer rights. According to the results, the act will be drawn up, which can be provided in court as a means of evidence.

Payment established by the laws of taxes is the obligation of a physical and legal entity. Russian Federation. The failure to fulfill this duty is an offense, in connection with which the administrative, tax or even criminal liability arises.

Penalty IP for the non-reporting and non-payment of taxes in 2018

The activities of individual entrepreneurs are regulated by tax, administrative and criminal codecs that provide for various types of punishments, the nature and size of which depends on the type and degree of violation.

The late provision of tax reporting entails the imposition of a fine in the amount of 5% of the unpaid amount of the tax, which would be paid according to this declaration, for each full or incomplete month from the day established for its submission. The amount of the fine cannot be less than 1000 rubles, but not more than 30% of the specified amount.

In addition to the imposition of penalties, representatives of tax authorities may suspend all expenditure operations on IP accounts, except for payments that in accordance with the legislation are priority higher than tax. This right is provided for in Article 76 of the Tax Code of the Russian Federation and is available for use in violation of the deadline for filing a declaration for more than 10 days. The removal of arrest is carried out the day after the provision of the declaration.

Distortion of tax reporting data or violation of income accounting rules, expenses and other taxation facilities.

Tax liability. If deficiencies are found in conducting tax accounting, for example, the absence primary documents, imposition of a fine in the amount of 10,000 rubles. (Article 120 NK). If this violation will take place in several tax periods (more than one), then the amount of the fine increases to 30000 rubles. When identifying the inclination of the tax base, the penalty can be 20% of the unpaid amount of the tax, but not less than 40,000 rubles.

notethat the payment of the fine does not exempt you from the payment of the tax and penny for the simplicity of payments.

Criminal liability. For falsification of primary documents and entering the declaration of knowingly false data, which leads to inclination of the tax in particularly large sizes (more than 300,000 rubles) a fine of up to 300,000 rubles is provided. or in the amount of the income convicteder for a period of up to 2 years, or imprisonment of up to 1 year (Article 198 of the Criminal Code of the Russian Federation). If the size of damage exceeds 1500000 rubles, then the size of the fine increases to 500,000 rubles. or in the amount of income for the period up to 3 years, or imprisonment up to 3 years.

Fine for untimely tax payments

Tax liability. Under untimely payment of tax collecting representatives tax Services In the name of the taxpayer, I send the requirement to pay the missing amount with already accrued penalties (Art. 69 NK). Penalty is charged for every day of delay in the amount of the 1/300 refinancing rate (in 2018 the refinancing rate is 10%). If the sum of this arrears is not paid on time, the detention is carried out in a compulsory order (art. 46 NK). In addition, a fine in the amount of 20% of the unpaid amount is being established, and if the intent of the understatement is revealed, the amount of the fine may increase to 40%.

Criminal liability. If the fact of concealment of cash or property from tax recovery is revealed, then the amount of the fine can grow to 500,000 rubles. or in the amount of the income convict for the period up to 3 years, or imprisonment up to 5 years.

Penalty for non-payment of NDFL Tax agent in 2018

All employers, including IIs, are tax agents that are obliged to hold and list the income of their employees from the accrued income of their employees. It is very important to do this in a timely manner and not violate the deadlines of payment, as this will avoid accrual of fines and penalties.

For violation of the deadlines payment of NDFL A penalty is provided in the amount of 20% of the total amount that the tax agent was obliged to list. The accrual of the fine is carried out only if the agent has no obstacles to tax deductions. For example, if the income payment was carried out in kind, then the retention of the tax is not provided, therefore, the penalty for the tax agent is not applicable. Hold ndfl is carried out only from income in monetary form (clause 4 of Art. 226 of the Tax Code of the Russian Federation).

noteThe accrual of penalties cannot be accrued, even if the dressing tax will be paid earlier than the provision of reporting on personal income tax.

Important! To avoid a fine, the tax agent is obliged in writing to report the impossibility hold Ndfl The Taxpayer-Physicians and the IFSN authority (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of the Russian Federation dated 09.02.2010 No. 03-04-06 / 10-12). The message is a certificate in the form of a 2-NDFL, which must be sent up to March 1 of the year following the reporting (paragraph 2 of the Order of the FTS dated 17.11.2010 No. MMB-7-3 / 611).

If the NDFL was retained, but not listed within the prescribed period, then the amount of arrears, which arose as a result of a non-payment of the tax is charged by a penalty for each overdue calendar day (paragraph 7 Article 75 of the NC). Penya is 1/300 from the refinancing rate of the Central Bank (in 2018 - 10%).

note! If NDFL was not retained at all, then the accrual of penalties and arrears are not provided for, because by law, payment of tax at the expense of the tax agent is not possible (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation).

Not avoiding the accrual of penalties also for overdue tax reporting. For violation of the deadline for filing 2-NDFL, the tax agent is obliged to pay 200 rubles. The fine for each not presented in time is a certificate, but for the pass of filing 6-NDFL (quarterly calculation) - the fine is 1000 rubles. For each overdue month (paragraph 1 and 1.2 of Art. 126 of the Tax Code of the Russian Federation).

Penalty for late payments of VAT in 2018

When untimely payment VAT is charged fine and penalty. The tax penalty for non-payment of VAT is 20% of the unpaid amount (paragraph 1 of article 122 of the NK), and if self-relocated intent relative to non-payment of VAT proves, the amount of the fine can grow to 40% of the sum of arrears (paragraph 2 of paragraph 3 of Art. 122 NK).

In addition, tax services' employees have the right to impose arrest and suspend all the operations on all bank accounts of the organization (clause 3 of Article 76 of the NC).

Remember that the payment of VAT is carried out on the basis of the VAT Declaration.

For the untimely provision of the VAT declaration, a penalty of 5% for each overdue month is provided, but not less than 1000 rubles.

So, it can be concluded that the best way to protect against penalties and penalties is the timely submission of reporting and paying taxes.

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