Overdue vat. Penalty for non-payment and late transfer of vat. Committing a tax violation for the first time

Payment vAT penalties - the duty of any individual and legal entity (if necessary). And if the employer assumes the obligation to pay taxes by individuals, as a rule, legal entities independently make payments to the budget.

Filling in the VAT declaration, calculating the tax base, expenses, company income, value added tax is a critical and stressful period in the work of the accounting department.

Late and errors in calculating taxes can lead to late payments and, accordingly, to penalties. To avoid being included in the "black list" and not being branded as an unscrupulous payer, you need to correct the mistake as soon as possible, pay the necessary balance and the accrued tax penalties.

The concept of penalties in the calculation of the VAT penalty.

First, you need to figure out what the VAT penalty is, and also in what cases it must be paid.

According to Art. 75 of the Tax Code of the Russian Federation, a penalty is money paid to the budget when the tax is transferred at a later date than is established by law. In other words, a penalty charged for that part of the tax that, for some reason, was not paid to the budget on time.

The need to calculate penalties arises for any delay in tax payment. The reasons can be different:

- an error in calculating the taxable base;

- incorrect filling of details;

- detection of arrears by the tax authority;

- submission of the VAT declaration at a later date than the law provides.

Penalty interest is charged for each day of delay. At the same time, in addition to a fine, a VAT fine may be imposed on the taxpaying organization. According to Art. 81 of the Tax Code of the Russian Federation, a fine can be avoided if the balance of VAT and a penalty is entered into the budget in a timely manner and an updated VAT return is submitted.

Calculation of penalties for a VAT penalty.

In any case, the penalty is calculated in the same way. To correctly calculate the penalty, you should know:

- the amount of that part of the VAT that was not transferred to the budget on time;

- the date the delay occurred;

- estimated time of debt repayment.

After calculating the penalty, corrections should be made in the financial statements.

Penalty for non-payment of vat on time

To reflect the penalty in accounting, the posting "99-68" is used. In addition, one more wiring can be used: "68-51".

Calculations of fines and VAT penalties are not reflected in tax accounting and are not taken into account later to determine the tax base.

The correct payment of VAT to the budget within the time frame established by law will help to establish oneself as a serviceable taxpayer and henceforth avoid VAT penalties.

Additional materials on the topic: VAT fine.

Penalties 3-NDFL.

A fine if the 3NDFL declaration was filed on time, but the obligations under it were not paid ... Penalties 3-NDFL.

Calculation of VAT.

Examples, VAT calculation algorithm, who should calculate VAT Calculation of VAT.

On the basis of the tax notification, individual taxpayers pay the following property taxes (paragraph 3, clause 2 of article 52, clause 3 of article 363, clause 4 of article 397, clause 3 of article 409 of the Tax Code of the Russian Federation):

• transport tax;
• land tax;
• personal property tax.

Also, on the basis of a tax notice, personal income tax is payable on income received since 2016, from which the tax agent could not withhold tax, and therefore submitted a message to you and the tax authorities (subparagraph 4, paragraph 1, paragraph 6 of Art. 228 of the Tax Code of the Russian Federation; part 8 of article 4 of the Law of December 29, 2015 N 396-FZ).

Tax payment deadlines

As a general rule, the deadline for the payment of these taxes is no later than December 1 of the year following the tax period (calendar year) for which they are calculated. An exception is the payment of personal income tax in respect of income received in 2016: it is payable no later than 01.12.2018. Considering that this date falls on Saturday, personal income tax can be paid no later than Monday 03.12.2018 (clause 7 of article 6.1, clause 216, clauses 6, 7 of article 228, clause 1 of article 360, clause 1 article 363, item 1 of article 393, item 1 of article 397, article 405, item 1 of article 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia of 11.01.2016 N BS-4-11 / [email protected]).

Failure to pay or late payment of taxes on a tax notification may result in:

• accrual of penalties;
• bringing to responsibility in the form of a fine;
• collection of tax arrears (arrears), as well as penalties and fines through the court.

Penalty for non-payment of taxes

Penalty is the amount of money that will be charged to you for the amount of tax arrears if you pay tax late (clause 1 of article 75 of the Tax Code of the Russian Federation).

Penalties are calculated according to the formula (clauses 3, 4, Art. 75 of the Tax Code of the Russian Federation):

The amount of penalties \u003d the amount of tax not paid on time x the number of calendar days of delay x 1/300 of the refinancing rate of the Bank of Russia in force at that time.

Help: Refinancing rate

From 01.01.2016 the value of the refinancing rate of the Bank of Russia is equal to the value of the key rate of the Bank of Russia and from 30.10.2017 is 8.25% (Ordinance of the Bank of Russia dated 11.12.2015 N 3894-U; Information of the Bank of Russia dated 27.10.2017).

If you fail to pay tax on time, the tax office will send you a claim for payment of tax arrears and interest.

Such a requirement must contain: the amount of tax arrears; the amount of penalties at the time of sending the claim; due date for tax payment; deadline for the fulfillment of the claim; also measures to collect tax, which will be taken in case of non-compliance with the requirement.

You must pay the amounts specified in the request within eight working days from the date of receipt of the request, unless a longer period is specified in it (clause 4 of article 69 of the Tax Code of the Russian Federation).

If a request is sent by registered mail, it is considered received after six working days from the date of sending this letter (clause 6 of article 6.1, clause 6 of article 69 of the Tax Code of the Russian Federation).

Fines for non-payment of taxes

For non-payment of tax, you can be prosecuted in the form of a fine. The penalty is 20% of the unpaid tax amount. If the inspection proves that you did not pay the tax intentionally, then the amount of the fine will increase to 40%. At the same time, the tax authority has the right to bring you to justice within three years from the beginning of the calendar year following the one in which the tax should have been paid (clause 1 of article 113, article 122 of the Tax Code of the Russian Federation; Information of the Federal Tax Service of Russia "On clarifying the procedure for calculating the term statute of limitations when brought to tax liability ").

It is important to know that in order to hold you accountable, the tax authority must have evidence that confirms the commission of an offense: have documents that the inspectorate calculated tax in accordance with the law, sent you a tax notification and claim, has confirmation of the fact and the date of receipt of the notification.

Consequences of Failure to Meet the Requirements of the Tax Authority on Time

If the requirement is not fulfilled on time, the tax authority may file an application with the court to collect the debt at the expense of your property, including money in bank accounts, cash (clause 1 of article 48 of the Tax Code of the Russian Federation).

If, within three years from the date of expiration of the deadline for fulfilling the earliest requirement of the tax authority, the amount of your debt, including arrears in taxes, fees, insurance premiums, penalties and fines (clause 2 of article 48 of the Tax Code of the Russian Federation):

• exceeded 3,000 rubles, the tax authority applies to the court with an application within six months from the day the debt exceeded 3,000 rubles;
• has not exceeded 3,000 rubles, the tax authority applies to the court with an application within six months from the date of the expiration of the specified three-year period.

When the tax authority submits an application to the magistrate at your place of residence, it is possible to issue a court order on these requirements, if they are indisputable. In this case, the court order is issued without a trial and summoning the parties (clause 3, part 3, part 3.1 of article 1, article 22, 17.1, 123.1, 123.2, paragraph 3 of part 3 of article 123.4, part 2 article 123.5 of the CAS RF).

However, if you submit your objections to the requirements set forth therein before the order was issued, or within 20 days of the date the copy of the order was sent to you, the application for the order will be denied and the order already issued will be canceled. In this case, a trial will follow after the tax authority applies to the court with an administrative statement of claim (parts 1, 2, Art.

Should VAT be imposed on fines and penalties for breach of contract obligations?

123.7, part 3 of Art. 123.5, art. Art. 286, 289 CAS RF; p. 49 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of 09/27/2016 N 36).

In addition, the tax authority may inform your employer about the unfulfilled obligation to pay the debt that has arisen from 01.06.2016 (inclusive), without dividing by type of taxes, and also send him or another person who pays you wages, pension, scholarships and other periodic payments, executive document on the collection of funds (Letters of the Federal Tax Service of Russia dated October 21, 2015 N GD-4-8 / [email protected] (p. 6, 9), dated 24.11.2016 N GD-4-8 / [email protected]).

Failure to receive tax notice

If you have property that is taxed, but you did not receive the tax notification within the specified time, you should find out with the tax office at your place of residence or location of the property for the reason for not receiving the notification. You can contact the tax authority in person or send information about the failure to receive a notification through the official website of the Federal Tax Service of Russia, including through your personal account (clauses 1, 5, article 83 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated 07.11.2016 N BS-4- 21 / [email protected]).

In this case, you must, no later than December 31 of the year following the expired tax period (year), submit to the tax authority a message about each taxable item for which a tax notification has not been received. This message is not submitted to the tax authority if you previously received a tax notification in relation to a specific taxable item or did not receive it in connection with the provision of tax incentives to you (clause 2.1 of Article 23 of the Tax Code of the Russian Federation).

Note!

If before 31.12.2016 you submitted to the tax authority a message about the object of taxation for which the tax notification was not sent to you and the tax was not paid by you, the inspectorate has the right to charge tax only for 2016.From 2017, this benefit has been canceled, therefore, upon receipt of a message about objects of taxation, the inspectorate will send you a notice of payment of tax for the three preceding calendar years, but not earlier than the moment the right to the object arises (paragraph 4 of clause 2 of article 52 of the Tax Code of the Russian Federation; part 5 of article 7 of the Law of 02.04.2014 N 52- FZ; Information of the Federal Tax Service of Russia).

It should also be noted that if the total amount of taxes calculated by the tax authority is less than 100 rubles, then the tax notification will not be sent to you. However, a notice with a tax amount of less than 100 rubles. in any case, you will be sent in the year after which the tax authority loses the right to send it (three previous years) (clause 4 of article 52 of the Tax Code of the Russian Federation).

Related questions

What should I do if I haven't received a tax payment notification? \u003e\u003e\u003e

How is the transport tax calculated for individuals? \u003e\u003e\u003e

How is land tax calculated for individuals? \u003e\u003e\u003e

Useful information on the issue

Official website of the Federal Tax Service - www.nalog.ru

The official website of the Bank of Russia - www.cbr.ru

Sanctions for non-payment of VAT

The main types of tax offenses are defined in Articles 122 and 120 of the Tax Code of the Russian Federation. This is primarily non-payment or incomplete payment of tax amounts.

Penalty for non-payment of tax on revised declarations

The new version of the RF Tax Code does not change the amount of sanctions for these offenses. However, it should be borne in mind that in the new version of the Tax Code of the Russian Federation (Article 120), a gross violation of the rules for accounting for income and expenses and objects of taxation is understood not only the absence of primary documents or accounting registers, as previously defined, but also the absence of invoices. ...

The new version of the Tax Code of the Russian Federation clarifies the concept of systematic untimely reflection of business transactions in the accounting accounts and in the financial statements. An offense is considered to be systematic if it is committed at least twice during a calendar year.

The scope of application of Article 122 of the Tax Code of the Russian Federation has been significantly expanded. Now the penalty for non-payment of VAT is also applied in cases where the taxpayer correctly determined the taxable base and calculated the tax, but nevertheless did not transfer the tax to the budget when the tax payment deadline came. The amount of the sanction has not changed: 20 or 40% of the unpaid tax amounts.

There are changes concerning Article 119 of the Tax Code of the Russian Federation, i.e. the amount of sanctions for non-compliance with the deadlines for submitting tax reports has been clarified. Now, for each full or incomplete month of delay in the submission of VAT returns, a fine of 5% of the tax amount is imposed, which must be paid on the basis of the submitted tax return, but the entire amount of the fine must not exceed 30% of the tax amount and must not be less than 100 rub.

Previously, no minimum fine was set, and the maximum fine for this violation was set at 25% of the tax amount. If the delay in filing a tax return is more than 180 days, then a penalty of 30% of the amount of tax payable in accordance with this tax return must be collected.

Additionally, 10% of the unpaid tax amount will be charged for each full and incomplete month that has passed after this period.

As enshrined in clause 2 of article 31 of the Tax Code of the Russian Federation, tax authorities also exercise other rights provided for by the Code and other federal laws.

In particular, clause 12 of article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 "On the tax authorities of the Russian Federation", the tax authorities are given the right to impose administrative fines:

• on officials of enterprises, institutions and organizations guilty of concealing (neglecting) objects of taxation, as well as in the absence of accounting or keeping it in violation, untimely submission or submission of accounting reports, calculations, declarations and other documents related to payment taxes to the budget - in the amount of 2 to 5 times the minimum wage for each guilty person, and for the same actions committed repeatedly within a year after the imposition of an administrative penalty - in the amount of 5 to 10 times the minimum wage;
• on the heads and other officials of enterprises, institutions and organizations that do not comply with the requirements of the tax authorities in terms of exercising their rights to obtain certificates and documents related to taxation for the elimination by the taxpayer of revealed violations of tax legislation - in the amount of 2 to 5 times the minimum wage.

At the same time, the application of measures of administrative responsibility to citizens and officials does not exclude the application of sanctions to taxpayers for tax violations and vice versa.

in the Moscow region

If an organization has received an advance from its counterparty, it must pay VAT from it. The tax authorities think so. The majority of enterprises think the same. But not all. One organization decided to challenge the tax authorities' position in court.

Situation

The tax inspectorate conducted an inspection of the enterprise. The tax authorities revealed that the organization did not pay VAT on the received advance. On this basis, the enterprise was fined under paragraph 1 of Article 122 of the Tax Code of the Russian Federation. Let us recall that this article punishes for understating the tax base, which entailed non-payment or incomplete payment of tax.

The amount of the fine imposed on the company by the tax authorities amounted to 2,027,977 rubles. In addition, the tax inspectorate assessed additional VAT payable in the amount of 11,910,691 rubles and penalties for late payment of tax in the amount of 189,443 rubles.

However, the organization did not agree with the position of the tax authorities and appealed to the Arbitration Court of the Sverdlovsk Region with a request to cancel the decision of the tax inspection. The company substantiated its position by the fact that VAT should be paid only in case of product sales. And receiving an advance payment does not mean that the product is sold.

Having considered the complaint of the organization, the judges decided to satisfy it. In turn, the tax inspection did not agree with this. She filed a cassation appeal with the Federal Arbitration Court.

Decision

The Federal Arbitration Court of the Urals District in its ruling dated 03.03.2003 No. F09-472 / 03-AK upheld the decision of the court of first instance.

Calculator for calculating fines and penalties

He substantiated his position as follows.

According to article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the sale of goods (works, services). And the transfer of ownership is recognized as implementation. This is indicated in article 39 of the Tax Code of the Russian Federation.

In accordance with Article 162 of the Tax Code of the Russian Federation, advances are taken into account when determining the tax base. But this happens at the moment when the object of taxation for value added tax appears. That is, when selling goods (works, services). And getting an advance is not yet a realization. Therefore, VAT must be paid only after the sale of goods (performance of work, provision of services).

Thus, there is no need to pay VAT on advances. So the court decided.

Advice

When calculating VAT on advances, it is necessary to take into account how the organization determines the date of sale. How this can be done is written in article 167 of the Tax Code of the Russian Federation.

In accordance with this article, organizations can determine the moment of implementation for calculating VAT in two ways: "by payment" and "by shipment".

If a company uses the “on shipment” method, it only needs to pay VAT after the goods have been delivered to the buyer. Even if he has not paid for the delivery yet. Therefore, you do not need to pay tax after receiving the advance. The shipment hasn't happened yet.

The situation is more complicated if the organization uses the “on payment” method for calculating VAT. With this method, the date of sale is the day of payment for the goods (works, services). As to whether in this case it is necessary to pay VAT on advances, there are two opposite opinions.

No need to pay VAT

Article 167 of the Tax Code of the Russian Federation says that payment for goods is recognized as the termination of the buyer's counter-obligation to the seller. In other words, the product must first be sold (this creates an obligation for the buyer), and only then paid for.

Therefore, the advances received against future deliveries do not terminate the counter obligation (it simply does not exist yet). Thus, you do not need to pay VAT on advances.

You must pay VAT

In accordance with article 162 of the RF Tax Code, advances are not included in the tax base. It simply increases by the prepayment amount. Therefore, Article 162 of the Code refers not to the tax base, but to the procedure for calculating VAT.

The procedure for calculating VAT is established by the 21st chapter of the Tax Code. The tax that must be paid to the budget is calculated using the following formula:

The tax base

VAT rate

Deductible VAT

Tax to be paid to the budget

Thus, VAT on advances received is not part of the tax base, but part of the calculation of the amount of VAT that must be transferred to the budget. Therefore, the tax on advances must be paid.

conclusions

The question arises: what about the court's decision? To this, we note that the court made its decision on a specific case. Therefore, it is difficult to say how the judges will decide in your case. At the same time, we note that the decision of the Federal Arbitration Court of the Ural District is not the first of its kind. A similar decision was made, for example, by the Federal Arbitration Court of the Volga District (see Resolution No. 65-17805 / 2001-SAZ-9k of 04.07.2002).

Nevertheless, each organization will have to decide for itself whether it will pay VAT on the advances received or not. If the company chooses not to pay, then most likely its position will need to be defended in court.

If the company decides to pay VAT, naturally, there will be no disagreements with the tax authorities. Moreover, the tax paid from advances can be deducted after two conditions are met:

- the goods on whose account the prepayment was received has been shipped (the work is done, the service is provided);

- VAT charged from the advance has been paid to the budget.

As a reminder, received advances are subject to VAT at the rate of 20/120 or 10/110. Such rates are established by paragraph 4 of article 164 of the Tax Code of the Russian Federation.

A.V. Ivanov, lawyer

For what period are penalties for non-payment of VAT charged?

Concerning deadline accrual of penalties, here disagreements, as a rule, do not arise. Penalties are calculated until the day the taxpayer fulfills the obligation to pay tax or, if the tax has not been paid, until the day the taxpayer submits to the tax authority a declaration with a package of documents confirming the legality of the application of the zero VAT rate (letter of the Ministry of Finance of Russia dated July 28, 2006 N 03-04- 15/140, resolution of the FAS VVO dated 30.11.2006 N A28-3289 / 2006-109 / 21).

Example of calculating a penalty for late payment of tax

Let's use the conditions of the previous examples. Let us remind the reader that the company did not collect the required package of documents to confirm the right to apply the zero rate on value added tax within 180 days that expired on 12.07.2012. On October 22, 2012, the taxpayer submitted a revised tax return. On the same day, they received VAT and penalties. The CBR refinancing rate is 8% and is unchanged under the terms of this example. The amount of penalty interest, taking into account the above, can be calculated in two ways.

Option 1: as ordered by officials

Penalty for the period from 21.04.2012 to 21.05.2012 amounted to 4,200 rubles. x 1/300 x 8% x 31 days \u003d 35 rubles, where: 4,200 rubles (12,600 rubles / 3 months) - the amount of VAT to be paid no later than 20.04.2012; 31 days - the number of calendar days of delay in fulfilling the obligation to pay VAT (from 21.04.2012 to 21.05.2012).

Penalty for the period from 22.05.2012 to 20.06.2012 amounted to 8,400 rubles. x 1/300 x 8% x 30 days \u003d 67 rubles, where: 8,400 rubles (12,600 rubles / 3 months + 4,200 rubles) is the amount of VAT payable no later than 05/21/2012, including the tax amount that must be paid no later than 20.04. 2012; 30 days - the number of calendar days of delay in fulfilling the obligation payment of VAT (from 22.05.2012 to 20.06.2012).

Penalty for the period from June 21, 2012 to October 22, 2012 amounted to 12,600 rubles.

Responsibility for non-payment of vat

x 1/300 x 8% x 124 days \u003d 417 rubles, where: 12,600 rubles - the amount of VAT payable for the first quarter; 124 days - the number of calendar days of delay in fulfilling the obligation to pay VAT (from 21.06.2012 to 22.10.2012). The total amount of interest was 519 rubles (35 + 67 + 417).

Option 2: judicial position

In accordance with the position of the arbitration courts, based on the conditions of the example under consideration, penalties should be accrued from 13.07.2012 (on the 181st day) to 22.10.2012. Accordingly, the amount of interest will be: 12,600 rubles. x 1/300 x 8% x 102 days \u003d 343 rubles, where: 102 days - the number of calendar days of delay in fulfilling the obligation to pay VAT (from 13.07.2012 to 22.10.2012).

Given the fact that today the position of the Ministry of Finance on determining the date from which begins accrual of interest, has not changed (and has not been specified, note), a company that has not paid the amount of VAT within the period established by tax legislation should be prepared for disputes with controllers, which, if unsuccessful for it, may turn into legal proceedings. However, as we can judge from the above analysis of the arbitration practice, the chances of the company winning such a dispute in court are quite high.

Penalty for non-payment of taxes for individuals and individual entrepreneurs

The payment of taxes established by laws is the responsibility of an individual and a legal entity of the Russian Federation. Failure to comply with this obligation is an offense, in connection with which there is administrative, tax or even criminal liability.

Individual entrepreneur fine for non-filing of reports and non-payment of taxes in 2018

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

Late submission of tax returns entails the imposition of a fine of 5% of the unpaid tax amount that would have been payable according to the data of this declaration, for each full or incomplete month from the date set for its submission. The amount of the fine cannot be less than 1000 rubles, but also not more than 30% of the indicated amount.

In addition to imposing penalties, representatives of the tax authorities can suspend all expenditure transactions on individual entrepreneurs' accounts, except for payments that, in accordance with the law, have a higher priority than tax ones. This right is provided for in Article 76 of the Tax Code of the Russian Federation and is available for use in case of violation of the deadline for filing a declaration for more than 10 days. Removal of the arrest is carried out the next day after the submission of the declaration.

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

Tax liability. If deficiencies in tax accounting are found, for example, lack of primary documents, a fine of 10,000 rubles is imposed. (Article 120 of the Tax Code).

Penalty for non-payment of vat

If this violation takes place in several tax periods (more than one), then the amount of the fine increases to 30,000 rubles. If the facts of understating the tax base are revealed, the fine may be 20% of the unpaid tax amount, but not less than 40,000 rubles.

notethat payment of the fine does not exempt you from paying the tax itself and penalties for late payments.

Criminal liability. For falsification of primary documents and the introduction of deliberately false data in the declaration, which leads to an understatement of the tax on an especially large scale (more than 300,000 rubles), a fine of up to 300,000 rubles is provided. or in the amount of the convicted person's income for a period of up to 2 years, or imprisonment for up to 1 year (Article 198 of the Criminal Code of the Russian Federation). If the amount of damage exceeds 1,500,000 rubles, then the amount of the fine increases to 500,000 rubles. or in the amount of income for a period of up to 3 years, or imprisonment for up to 3 years.

Penalty for late payment of taxes

Tax liability. In case of late payment of the tax fee, representatives of the tax services in the name of the taxpayer send a request for payment of the missing amount with already accrued penalties (Article 69 of the Tax Code). Penalty is charged for each day of delay in the amount of 1/300 of the refinancing rate (in 2018 the refinancing rate is 10%). If the amount of the specified arrears is not paid on time, then tax withdrawal is carried out compulsorily (Article 46 of the Tax Code). In addition, a fine is being established in the amount of 20% of the unpaid amount, and if an intention to underestimate is revealed, the amount of the fine may increase to 40%.

Criminal liability. If the fact of concealment of funds or property from collecting taxes is revealed, then the amount of the fine may increase to 500,000 rubles. or in the amount of the convicted person's income for a period of up to 3 years, or imprisonment for up to 5 years.

Penalty for non-payment of personal income tax by a tax agent in 2018

All employers, including individual entrepreneurs, are tax agents who are obliged to withhold and transfer personal income tax from the accrued income of their employees. It is very important to do this in a timely manner and not to violate the established payment terms, as this will avoid the accrual of fines and penalties.

For violation of the deadlines for the payment of personal income tax, a fine of 20% of the total amount that the tax agent was required to transfer is provided. The penalty is charged only if the agent did not have obstacles to deducting tax. For example, if the payment of income was carried out in kind, then there is no tax withholding, therefore, the penalty is not applicable to the tax agent. Withholding personal income tax is carried out only from income in cash (clause 4 of article 226 of the Tax Code of the Russian Federation).

note, the accrual of penalties cannot be avoided, even if the deferred tax is paid earlier than the reporting on personal income tax.

Important! To avoid a fine, the tax agent is obliged to inform in writing that it is impossible to withhold personal income tax to the individual taxpayer and to the IFTS authority (clause 5 of article 226 of the Tax Code of the Russian Federation, 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 2-NDFL, which must be sent before March 1 of the year following the reporting year (clause 2 of the Order of the Federal Tax Service of November 17, 2010 No. ММВ-7-3 / 611).

If the personal income tax was withheld, but not transferred within the prescribed period, then the amount of the arrears that arose as a result of non-payment of tax is charged a penalty for each delayed calendar day (clause 7, Article 75 of the Tax Code). The penalty is 1/300 of the Central Bank's refinancing rate (in 2018 - 10%).

note! If personal income tax was not withheld at all, then the accrual of penalties and arrears is not provided, since, according to the law, the payment of tax at the expense of a tax agent is not possible (clause 9 of article 226 of the Tax Code of the Russian Federation).

It is impossible to avoid the accrual of penalties also for overdue tax reporting. For violation of the deadlines for filing 2-NDFL, the tax agent will be obliged to pay 200 rubles. a fine for each certificate not submitted in time, and for missing the submission of 6-NDFL (quarterly calculation) - the fine is 1000 rubles. for each overdue month (clauses 1 and 1.2 of article 126 of the Tax Code of the Russian Federation).

Penalty for late payment of VAT in 2018

If VAT is not paid on time, a fine and a penalty will be charged. The tax fine for non-payment of VAT is 20% of the unpaid amount (clause 1 of article 122 of the Tax Code), and if selfish intent regarding non-payment of VAT is proved, the amount of the fine may increase to 40% of the amount of arrears (paragraph 2, clause 3 of Art. 122 NK).

In addition, tax officials have the right to seize and suspend all operations on all bank accounts of the organization (cl.

3 tbsp. 76 NK).

Remember that VAT is paid on the basis of a VAT return.

For late submission of the VAT declaration, a fine of 5% is provided for each overdue month, but not less than 1000 rubles.

So, we can conclude that the best way to protect against fines and penalties is the timely filing of reports and payment of taxes.

Value added tax, like any other tax, few people want to pay. That is why many executives are thinking about how to reduce it or not pay it at all. What threatens them for this? Is it possible to avoid paying tax and at the same time avoid any liability?

There are two common reasons for not paying VAT:

• Intentionally evading this tax
  For many businessmen, a keen sense of injustice is caused by the fact that as profits increase, so does VAT. That is, the more successful the company is, the more effort and energy invested in it, the more it has to give to the state. In addition, VAT puts the company in a rather strict framework: despite the fact that the organization can sell its products in six months or even a year, it must pay taxes regularly. It doesn't matter for tax officials whether the product is sold or not. And if some entrepreneurs are outraged by these "features" of the tax and forced to look for legal ways to reduce it, others have a completely different reaction: not to pay!
• Unintentional delay in payment deadlines
  It is due to the fact that the accountant simply forgot about the need to pay tax. Or he messed up the timing. Or the accountant made a mistake in the VAT return. The error had to be corrected, and this led to non-payment of VAT on time. In the end, the accountant could get sick at the most crucial moment. All this is understandable. The problem is that the head of the company is personally responsible for the mistakes of the staff member. And all fines and pennies are paid from her budget.

Responsibility for non-payment of VAT in 2015-1016

What fines, pennies, sanctions and other consequences threaten for non-payment of VAT? Responsibility for late payment or evasion of this tax is provided for in three codes of the Russian Federation at once: on administrative offenses, tax and criminal.

• Administrative responsibility for non-payment of VAT
  Officials, that is, the heads of the organization, are punished for failure to submit documents and information necessary for the implementation of tax control in due time. All sanctions are applied to them. The punishment is a fine from 300 to 500 rubles (Article 15.6 of the Administrative Offenses Code of the Russian Federation), and for gross violation of the rules of accounting and reporting - from 2,000 to 3,000 rubles (Article 15.11 of the Administrative Code of the Russian Federation)
• Tax liability for non-payment of VAT
  According to the tax code, again the head will have to pay for non-payment of VAT (Article 122 of the Tax Code of the Russian Federation). The amount of the fine or penny depends on the form of fault of the dishonest taxpayer. And here the amounts are already more serious. If non-payment or untimely payment of VAT was committed by negligence, the amount of the fine will be 20% of the tax amount (clause 1 of Article 122 of the Tax Code of the Russian Federation). If the offense turned out to be intentional, then the fine will already be 40% (clause 3 of Article 122 of the Tax Code of the Russian Federation).
• Criminal liability for non-payment of VAT
  It assumes not only financial responsibility, but also restriction of the freedom of the perpetrators depending on the severity of the crime (Articles 198 and 199 of the Tax Code of the Russian Federation). Thus, tax evasion by an organization or the provision of deliberately false information committed on an especially large scale is punishable by a fine of 100 up to 300,000 rubles, or forced labor for up to 2 years, or arrest for up to 6 months, or imprisonment for up to 3 years. If the offense was committed by a group of persons by prior agreement, the fine will be from 200 to 500,000 rubles, the term of forced labor - up to 5 years, the term of imprisonment - up to 6 years.

Of course, if the organization is not a malicious defaulter, then the case is unlikely to reach criminal liability. Administrative and tax liability is quite real, and the reason for them may be the most commonplace - all the same accounting errors.

The stakes are high
If, through negligence, you did not pay 1 million rubles to the treasury, you will have to pay a 200,000 rubles fine. If you did not pay extra on purpose, you will have to part with 400,000 rubles.

Can you legally not pay VAT?

Can. If we turn to Article 145 of the Tax Code of the Russian Federation, we will see that if the amount of proceeds from the sale of the company's products for the last three months did not exceed 2 million rubles, then the organization is exempt from paying tax. You can also get VAT exemption. But for this, your company must be engaged in a certain type of activity.

If you cannot legally not pay VAT, then you can try to reduce it. There are two legal ways to do this: 1) the use of reduced tax rates, 2) an increase in the amount of tax deductions. We talk about them in more detail in other publications of our blog.

As a conclusion

Failure to pay VAT may sooner or later lead to serious liability before the law. Late payment of taxes entails the imposition of fines on the organization, that is, additional costs.

The problem is that the company can be an absolutely conscientious taxpayer. And problems with the law may arise from her due to the ubiquitous human factor. In this case, it includes either incompetence, or high workload, or the circumstances of the personal life of staff accountants. It is for these reasons that more and more companies are now outsourcing their accounting. Another option is to fully control the work of your accounting department. But then will there be time to do business?

The penalty for non-payment or late payment of VAT depends on who transfers the tax: a taxpayer or a tax agent. For non-payment of VAT, the taxpayer faces a fine of 20% of the amount owed. In some cases, the penalty can be avoided. For example, if the tax is calculated correctly and reflected in the timely submitted declaration. The taxpayer is not entitled to a fine for paying tax later than the deadline. The tax agent will be fined both for transferring the withheld tax later than the due date and for non-payment or incomplete payment.

Penalty for non-payment of VAT by a taxpayer

The penalty for non-payment of VAT is 20% of the amount owed on tax. If it turns out that the tax has not been paid intentionally, then the fine is 40% (clauses 1, 3, article 122 of the Tax Code of the Russian Federation, clauses 5, 8, 22 of Appendix No. 18 to the Treaty on the EAEU).

You will be fined if VAT has not been paid due to an understatement of the tax base, incorrect calculation of the tax amount or your other illegal actions (inaction) (clause 1 of article 122 of the Tax Code of the Russian Federation).

The penalty for non-payment of VAT is not applied if:

• you correctly calculated the tax amount and indicated it in the declaration, but did not pay to the budget (clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57);
• you have an overpayment for VAT for previous quarters, its amount is equal to or exceeds the arrears and this overpayment is not offset against your other debts (clause 20 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57).

Despite the issued fine, you will also have to pay arrears and penalties (clause 5 of article 108 of the Tax Code of the Russian Federation).

Responsibility for understating the VAT tax base

Understating the tax base for VAT may entail such types of liability as gross violation of accounting rules (Article 120 of the Tax Code of the Russian Federation) or non-payment of tax (Article 122 of the Tax Code of the Russian Federation).

Penalty for gross violation of accounting rules income, expenses or objects of taxation - 20% of the amount of tax debt, but not less than 40,000 rubles. (Clause 3, Article 120 of the Tax Code of the RF).

The following situations (Article 120 of the Tax Code of the Russian Federation) are related to gross violation of the rules for accounting for income, expenses or objects of taxation:

• you late or incorrectly reflected business transactions in accounting and (or) tax accounting and reporting. For such mistakes, you face a fine if you made them more than once during a calendar year;
• you do not have primary documents, invoices, accounting or tax registers.

Penalty fornon-payment of VAT due to the understatement of the tax base, it will be 20% of the amount of arrears or 40% if the tax is not paid intentionally (clauses 1, 3, article 122 of the Tax Code of the Russian Federation).

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

If the tax base for VAT is understated, it is impossible to simultaneously penalize under Art. 120, and under Art. 122 of the Tax Code of the Russian Federation (clause 2 of article 108 of the Tax Code of the Russian Federation, Determination of the Constitutional Court of the Russian Federation of January 18, 2001 N 6-O).

Arrears are also charged with penalties (clause 1 of article 75 of the Tax Code of the Russian Federation). It does not matter, according to Art. 120 or art. 122 of the Tax Code of the Russian Federation, you are fined.

Is it possible to fine a taxpayer for late payment of VAT

You cannot be fined for paying VAT later than the due date. This is not provided for by Art. 122 of the Tax Code of the Russian Federation.

However, you will have to pay a penalty (clause 1 of article 75 of the Tax Code of the Russian Federation).

Penalty for non-payment of VAT by a tax agent

The amount of the fine for non-payment of VAT by a tax agent is 20% of the tax amount that is not transferred to the budget (Article 123 of the Tax Code of the Russian Federation).

You face such a fine if you (Article 123 of the Tax Code of the Russian Federation):

• did not withhold the tax and, as a result, did not transfer it to the budget;
• withheld tax, but did not transfer it to the budget;
• withheld the tax, but did not transfer the entire amount.

You will not be fined if you did not have the opportunity to withhold VAT (clause 21 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57).

Penalty for late VAT transfer by a tax agent

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

At the same time, a fine will be issued to you regardless of how much you have delayed the transfer of VAT: by one day or by a year (Letters of the Ministry of Finance of Russia dated 08.11.2016 N 03-02-08 / 65310, dated 13.10.2016 N 03-02-08 / 59771).

Also, in case of late VAT transfer by the tax agent, penalties are charged (clauses 1, 7, Article 75 of the Tax Code of the Russian Federation).

In 2017, quite serious fines were introduced for tax evaders. Many individuals believe that since they have not received a notification, they do not need to pay anything for the ownership of property. Legal ones accumulate the amount of debt for 3 years, and then close the company and start working under a different name. From the point of view of legislation, both of these situations are interpreted as tax evasion, for which there may be liability to the Federal Tax Service in the form of a fine or criminal punishment.

Who should pay what taxes

Every citizen who owns property is obliged to pay the following types of taxes:

The amounts of these taxes fill the local budget and go to the implementation of state programs. Personal income tax is deducted for working citizens, but in some cases people must pay this contribution on their own.

Individuals will learn about the need to pay annual fees for their property from the notifications. To receive them, you must submit an application to the Federal Tax Service. If you do not do this, letters from the tax office will not come, but you are not exempt from paying contributions.

You can receive notifications in the personal account of the taxpayer, which can be registered on the official website.

Individual entrepreneurs and legal entities have a higher tax burden. They deduct income taxes for employees and for themselves, make a single fee. Some taxation systems include VAT. On the STS, a popular taxation scheme for LLCs, there is no such payment. Each organization independently decides on what scheme it will pay taxes and report for its activities.

What is meant by non-payment

If we turn to the Tax Code of the Russian Federation, then the term "tax evasion" hides several definitions at once:

partial contributions;

refusal to pay the fee in full;

incorrect tax calculation;

reduction of the taxable base;

late submission of reports.

All these actions lead to the fact that the state receives less taxes, therefore, cannot fully implement the existing programs.

Responsibility to the Federal Tax Service

In the Tax Code, an entire article is devoted to liability for non-payment of contributions. Individuals, individual entrepreneurs and organizations are subject to a unified system of punishment, which includes:

fines;

accrual of penalties;

collection in court.

From the first day of delay, interest is charged on the tax amount. Since 2018, their size is equal to 1/300 of the refinancing rate set by the Central Bank. They will be charged automatically every day until the day the debt is paid. Therefore, in order not to remain due to the state again, on the day the tax is paid (if you are overdue), specify the amount in the Federal Tax Service. After that, without delay, deposit funds from a bank card or cash. For regional taxes (for example, in case of late payment of transport payment), the penalties may be different, as it is established by local authorities.

Before imposing sanctions on a non-payer, the FTS is obliged to prove that there is a violation. Since 2018, only the fact of non-payment is enough. Additionally, inspectors can notify the debtor about the need to submit a declaration or make a payment, but in most cases they act immediately through the court.

How penalties are calculated

Article 122 of the Tax Code of the Russian Federation provides for several types of fines that can be charged to individuals or legal entities. Let's figure out what sanctions are applied in each case:

1. Failure to pay tax for the lease of residential premises (personal income tax) is punishable by an amount equal to 20% of the annual income from this type of activity. Accordingly, if you rented out an apartment and received 100 thousand rubles per year for this, then 20 of them will need to be paid as a fine. In this case, you will also be charged the amount of unpaid tax (13 thousand) and late payment interest.
2. Enterprises that have not paid income tax (have hidden part of their income) are fined 20% of the funds earned for the year. Moreover, if the taxation system provides for advance payments, then they are not fined for non-payment. In this case, only a default interest is charged.
3. The penalty for non-payment of transport tax depends on the environmental safety class of the car, its engine power, year of manufacture and the rate in force in the region.
4. Most often, organizations do not pay income tax for their staff, but sometimes individuals forget to submit a declaration and make contributions. In this case, the penalty can be either 20% of the income or 40% if the failure to pay was deliberate.
5. If the individual entrepreneur has not paid a single tax, then he will be assigned a standard penalty of 20%, but it will be calculated from the hidden amount. However, this is also a caveat. Penalties are applied if the entrepreneur has hidden part of the income. If he submitted the correct declaration, but did not pay part of the tax on it, then he will have to pay extra to the state. In addition, in this case, a small default interest is charged.

Thus, initially, a penalty is charged for non-payment of tax on its amount. If it is proved that the payer did it deliberately, then the FTS specialists prepare documents for the court and collect arrears along with a fine.

What administrative responsibility can be

If the enterprise is guilty of non-payment of taxes, officials - the accountant and the director - are liable to the state for this. For gross violations, they are charged with an administrative fine of about 3 thousand rubles. Such violations include late submission of reports, distortion of data in the declaration, or a decrease in obligations to the tax authorities by more than 10%.

Individual entrepreneurs can also receive an administrative penalty in the form of a fine of about 2-3 thousand rubles. If an accountant worked for him under an employment contract, then the same amount may be assigned to him. An entrepreneur has the option not to pay a fine for non-payment of taxes. For this you need:

6. correct errors in the declaration before the deadline for its submission;
7. unintentionally make an inaccuracy and correct it before the due date.

It is important that at the same time the entrepreneur does not have arrears in fees to the state treasury until this moment. If he is a hard-core non-payer, then he cannot do without paying a fine.

Criminal liability

Officials may be charged with additional responsibility - criminal. According to article 199 of the Criminal Code of the Russian Federation, one of the punishments may follow for late submission of reports, false information in the declaration or non-payment of taxes:

8. The penalty imposed on the organization as a whole. Its amount will depend on the decision of the court - from 100 to 300 thousand rubles. As an alternative form of punishment, but imposed only on the head of the company, arrest and a ban on holding certain positions can be applied. Sometimes officials are prohibited from conducting economic activities in a certain area at all.
9. If the company has evaded taxes for more than 3 years or the income was hidden by a group of persons (for example, an accountant and a manager), then the fine will be more than 200 to 500 thousand rubles. In some cases, the court can collect income for 1-3 years in full or imprison the officials involved in this crime.

The general director is most often responsible for the commission of this crime, since it is believed that since it is he who signs the declaration, then he must bear responsibility for the information himself. Under certain circumstances, when, during the inspection of the police economic security department, facts appeared that other officials were involved in the crime, not only the director of the company, but also the accountant, auditor, lawyer, founders and other employees can be brought to justice.

Individuals are also subject to liability in accordance with Article 199 of the Criminal Code of the Russian Federation. It can occur if more than 1,800,000 rubles of payments have not been transferred to the budget. An especially large amount is considered to be the amount of 3 million rubles (while there can be only a fifth of taxes in them) or 9 million.

At the same time, the court is influenced by the following circumstances mitigating guilt:

10. unintentional tax evasion;
11. force majeure cases;
12. disease;
13. lapse of time.

Tax evasion cases are subject to a limitation period of 3 years. After its expiration, none of the types of liability occurs. However, the FTS submits documents to law enforcement agencies or the court rather quickly. Therefore, in most cases, the statute of limitations does not have time to expire.

Fines for late payment of taxes in 2018

Almost every Russian knows about administrative responsibility, which is due for late payment of a wide variety of taxes. What fines for such violations are provided for by the Russian legal system in 2018? Are there any changes and innovations in this area foreseen in the coming year? In this article, our experts will answer these and other questions regarding penalties for late payment of various types of taxes.

Unpaid taxes and penalties for this

In our state, all taxpayers (in our case, these are individuals) must pay the following property taxes to the state budget:

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

Each tax has its own due date, and it is during this period that you need to invest in order to deposit the required amount. This is done on the basis of a document - a notification from the tax office. If any tax was not paid, then such an irresponsible taxpayer will face several punishment options:

penalties (this is a special type of debt collection in the form of a sum of money, which is calculated based on the amount of the tax itself);

monetary penalties (such monetary amounts are determined as a percentage of the amount of unpaid tax);

judicial penalties.

If the requirements of the tax inspectorate are not fulfilled within the prescribed period, then a lawsuit will be filed against the negligent taxpayer. Only in this way is it possible to legally collect the due money from the debtor.

But there are times when the taxpayer did not receive a notification from the tax authorities and that is why he did not pay any tax. The fact is that the tax inspection service does not send such a notification to the taxpayer's house if the total amount of taxes required to be paid is up to 100 rubles. In normal cases, this notification can be transmitted in several ways:

1. In person, on receipt.
2. By registered mail by mail (it is considered received after six working days have passed from the date of sending the document - Tax Code, Articles No. 52 and No. 6.1).
3. In the form of an email on the Internet.

It will be sent only at the end of the annual tax period - Tax Code, article No. 52, paragraph 4.

Penalties for late payment of various types of taxes

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

4. If payment has not been made as a result of:
   • understated tax base;
   • incorrectly calculated tax;
   • any other illegal actions (or complete inaction):
5. The offenses listed in the first paragraph, but committed intentionally (according to the Tax Code, article 122, paragraph 4 and explanations to this article):
6. If there was a concealment of the finances or property of the company (this also applies to individual entrepreneurs), due to which the collection of taxes should be carried out, committed by the taxpayer (that is, the person who performs managerial functions in this company) on a large scale:

· Work of a compulsory type for a period of up to 5 years with the deprivation of the right to work in a certain position (with the deprivation of the right to engage in a certain business) for a period of up to 3 years or without it;

· Imprisonment for a period of up to 5 years with the deprivation of the opportunity to work in certain positions or engage in certain types of activities for a period of up to 3 years or without it.

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

Key penalties for late tax payments effective from January 2018

We are talking about increased penalties for untimely paid taxes. This is due to the fact that such penalties for late tax payments directly depend on the refinanced rates - 8.25% (in accordance with Russian legislation). And since the beginning of 2016, this interest rate has been raised to the key size - up to 11%. This decision was made by the Central Bank of our state to equalize rates so that payments for violations of the legislative norms of the tax system were convenient for taxpayers and tax authorities. This can be considered with the following example: the refinanced rate is used to determine the interest that should be charged on the entire amount of debt in the event that the taxpayer asks for a deferral (or installment plan) of tax payment. But such delays will require strong, separate reasons. This rate is also used to calculate the amount of interest for the tax authorities. It is they who must deal with transfers to the taxpayer when the inspection authorities unlawfully 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 information reports not submitted to the Pension Fund and the FSS. The fact is that if such information is not submitted to the Pension Fund in a timely manner, then the officials (this can be both the director of the company and the chief accountant) who are responsible for filling out such papers will be obliged to pay fines from 300 rubles to 500 The same fines are imposed for the following offenses:

• for submitting incorrect information to the FIU in a distorted form;
• for the transferred data on personalized accounting in incomplete volume to the Pension Fund;
• for SZV-M, annual reporting on seniority (according to Article 15.33.2 of the Code of Administrative Offenses and Federal Law No. 250 - Article No. 7, paragraph 5 of 03.07.16);
• for late submission to the FSS of data on payments of benefits (sick leave, care for children with disabilities, social payments for burial and the cost of services for it in accordance with the guaranteed list) - according to the Administrative Code, article 15.33, part 4 and FZ 250, article No. 7, paragraph 4.

Such penalties began to be levied for the listed violations of tax legislation as early as January 1, 2017.

Also, from the beginning of 2017, a law on tax liability began to operate for the fact that an individual does not provide the necessary information about objects subject to tax - property, land, transport.

Non-payment of personal income tax in 2018: a fine for tax agents

All individuals who profit from almost any source are required to deduct income tax. Employees do this through their tax agents. Consider which penalty for non-payment of personal income tax put in 2018.

Basic norms

In order not to run into a fine for non-payment of personal income tax by a tax agent in 2018, the following instructions must be observed:

The main thing is in the Tax Code:

Art. 123 - sanction;
Art. 226 - features of tax calculation by enterprises and individual entrepreneurs with personnel;
Art. 228 - rules for deducting income tax;
Art. 75 - penalty interest.

№ 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 act as tax agents. They are required to calculate, withhold and deduct income tax to the treasury. This requirement is established by clause 1 of Art. 24 of the Tax Code of the Russian Federation. Similar functions are performed by:

• persons engaged in private practice (lawyers, notaries, etc.);
• branches of foreign companies located on the territory of the Russian Federation.

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

• income categories;
• payer type.

Also see "Personal Income Tax Rates" (relevant in 2018).

An important task for the company is to identify and pay off debts in a timely manner. And in the absence of payment or incomplete transfer of personal income tax, a fine of 20% of the amount that was required to be paid to the budget is imposed. An exception is provided for the issuance of income in kind, from which it is impossible to collect tax.

To impose a punishment or not - the tax authorities decide, taking into account the norms of Art. 109 of the Tax Code of the Russian Federation.

EXAMPLE 1

Globus LLC did not withhold income tax from the account manager N.V. Frolova. She is a resident of the Russian Federation. The amount of personal income tax is 3750 rubles. What are the consequences?

The company's management will receive only penalty for non-payment of personal income tax by a tax agent in the amount of 750 rubles. The agent cannot be responsible for the rest. Therefore, arrears will not be collected, penalties will not be charged either. Base:

clause 9 of Art. 226 of the Tax Code of the Russian Federation;

letter of the Federal Tax Service No. ED-4-2 / \u200b\u200b13600.

EXAMPLE 2

LLC "Leader" took income tax from its employees in the amount of 35,000 rubles, but did not pay it to the budget in due time. What is the responsibility provided by law?

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

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

Please note: the amount and procedure for imposing a fine for non-payment of personal income tax by a tax agent in 2018 remained the same.

Sanction for payers

The legislation obliges ordinary individuals who do not have the status of a legal entity or individual entrepreneur to independently deduct contributions from their income, which are received, for example, from the following sources:

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

receiving a cash prize in the amount of more than 4000 rubles;

big lottery win, etc.

Residents of the Russian Federation who received funds from foreign sources are also obliged to pay tax and submit a declaration. The legislation sets the deadline: no later than April 30 of the year following the current one (clause 1 of article 229 of the Tax Code of the Russian Federation). Failure to comply with this rule entails a fine of 20% of the non-transferred amount of personal income tax.

Keep in mind: ignorance of a person that he is obliged to deduct personal income tax does not exempt from liability. The tax authority can present not only a fine, but also arrears + penalties.

Moreover: in case of a deliberate violation (for example, illegal reduction of the tax base), the sanction will increase to 40%. These cases usually include:

decrease in the amount of declared income;

use of deductions to which there is no right.

EXAMPLE

Orlov sold an apartment and a dacha, which had been owned for less than three years. The amount of income tax was 32,800 rubles. However, the citizen deliberately understated the tax base, using on illegal grounds the deduction for installation work. As a result, the tax inspector issued a fine.

The legislation provides for 2 cases in which monetary penalties are not imposed:

untimely transfer of income tax to the treasury (clause 19 of the resolution of the Plenum of the Supreme Arbitration Court No. 57; only penalties will be charged);

absence from the merchant of advance payments for personal income tax (clause 3 of article 58 of the Tax Code of the Russian Federation).

The limitation period and features of detection

Requirements of the tax authorities to pay fines, arrears and penalties have a time limit of 3 years (clause 1 of article 113 of the Tax Code of the Russian Federation). After this period, it is difficult to collect the amount.

The unpaid amount is usually revealed as a result of a tax audit, on the basis of which a debt discovery act is drawn up.

Remember: timely identification of financial obligations to the budget and compliance with legal regulations will avoid fines for non-payment of personal income tax. This will prevent additional damages and litigation.

The tax inspectorate may charge a tax agent a fine of 20 percent of the amount of personal income tax, which must be withheld and (or) transferred to the budget:

if the tax agent has not withheld or fully withheld tax from cash payments to the counterparty within the specified period;

if the tax agent has not transferred or has not fully transferred the withheld tax amount to the budget within the specified period.

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

The fine paid does not relieve the tax agent from the obligation to transfer the withheld tax amount to the budget (clause 5 of article 108 of the Tax Code of the Russian Federation). Moreover, the tax inspectorate can collect these amounts in an indisputable manner (clause 1 of article 46, clause 1 of article 47 of the Tax Code of the Russian Federation).

If the personal income tax is transferred to the budget later than the established deadlines, then, in addition to the fine, the inspectorate may charge the organization a penalty (Article 75 of the Tax Code of the Russian Federation).

A fine under Article 123 of the Tax Code of the Russian Federation can be avoided if the organization proves that it was not able to withhold personal income tax from the employee (clause 21 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57). At the same time, the tax agent is not obliged to transfer personal income tax to the budget at its own expense (clause 9 of article 226 of the Tax Code of the Russian Federation). If it is impossible to deduct tax from the employee's income, then the organization is obliged to notify the inspectorate of the unretained amount. This must be done no later than March 1 of the year following the expired tax period (subparagraph 2 of paragraph 3 of article 24 and paragraph 5 of article 226 of the Tax Code of the Russian Federation).

Important: if the organization did not withhold tax when paying income, it is impossible to collect penalties from it for late payment of personal income tax to the budget. This is stated in the letter of the Federal Tax Service of Russia dated August 4, 2015 No. ED-4-2 / \u200b\u200b13600. Suppose the organization did not withhold the tax or did not withhold it in full, or the tax was deducted from the employee's income, but was not transferred to the budget or did it with a delay. If any such fact is revealed by the inspectors during the audit, the organization and its responsible officials face not only tax, but also administrative, and in some cases criminal liability (Article 123 of the Tax Code of the Russian Federation, Article 15.11 of the Administrative Code of the Russian Federation, Article 199.1 of the Criminal Code of the Russian Federation ).

Violations of deadlines for VAT payment in 2018: consequences and penalties

Legal entities of any organizational and legal form are recognized as taxpayers and undertake to fulfill their obligation in full within the specified time frame. The amount of tax payments directly depends on the type of professional activity, the volume of business transactions. VAT is a compulsory tax applied to trade transactions. If the budget contribution is not paid, the taxpayer will be in big trouble. In this regard, you need to know what kind of liability awaits an enterprise for non-payment of VAT in 2018, what such an offense threatens.

Punishment for non-payment of insurance, federal contributions

Organizations that carry out trading activities, provide services, carry out work with the involvement of employees, after registration, take on the responsibility for the periodic payment of insurance, medical fees, accidents.

This state policy is aimed at the formation of social funds necessary to ensure the implementation of civil and constitutional rights of individuals. Due to such savings, a pension is formed, standard benefits for the birth of a child, sick leave are paid.

Without a doubt, the state strictly controls the situation in terms of the timeliness and completeness of the receipt of mandatory payments. If the company delays in the provision of periodic reporting, deposits funds to the budget account in parts or evades these obligations, it will be punished. Stricter measures are applied to large defaulters for not making mandatory contributions to treasury accounts for a long time.

Previously, tax violations on contributions to the Pension Fund of the Russian Federation, the FSS controlled the departments separately. For more than a year and a half, these powers were transferred to the tax office. The supervisory authority will impose a fine on the violator of the statutory regulation in the amount of one fifth of the late payment. For example, a reporting company is obliged to pay one hundred thousand rubles, but violates the terms of transferring money. This means that the sanction will be twenty thousand rubles.

A separate place is occupied by situations when a taxpayer, for mercenary purposes or with malicious intent, evades paying off budget arrears. Then the federal tax service will double the sanctions and require the full amount of debt and forty percent of this payment in addition.

Organizations pay contributions for pension savings, health insurance after the end of the reporting month until the fifteenth. If the specified date falls on a non-working, holiday, the transfer is carried out. When money does not arrive in the treasury account within a specified period, delinquencies are calculated.

According to judicial practice, tax inspectors very often provide debtors with benefits: if the taxpayer has submitted the mandatory reporting on time, but did not transfer the contribution to the budget, there is a chance to receive a penalty only in the form of penalties. When a legal entity completely violates the legal order, it will not work to avoid a fine.

VAT report, payment of the fee

Indirect value added tax is calculated and paid only on operations related to the sale of products, materials, services. A complete list of taxable items is given in article 143 of the Tax Code of the Russian Federation. For example, construction contractors, industrial enterprises, individual entrepreneurs selling consumable tools, etc. are required to pay a budget contribution.

There is a list of objects and intangible assets, the alienation of which is not subject to VAT. Such values \u200b\u200bare listed in clause 2 of article 146, article 149 of the Tax Code of the Russian Federation. All importers of the Russian Federation, without exception, are obliged to pay the tax amount on the value of imported products to the treasury. They act as tax agents. Such rules are the same for organizations of any form of ownership, individual entrepreneurs.

Some food products are subject to a tax rate of ten percent. This group includes agricultural products, salt, cereals, goods for children, printed publications, etc. For the rest of the products there is a single percentage - 18. Currently, the Government of the State is considering a bill on which it is planned 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 from the amounts of purchased inventory, services received, of the listed advance. To do this, you must obtain an invoice from the counterparty, drawn up in accordance with the requirements of Russian legislation. The form will allow the organization to reduce the taxable base by the amount of input VAT.

Fiscal report

Enterprises prepare tax reports based on the results of three calendar months. A legal entity submits four declarations per year. The obligation is recognized as fulfilled if the set of reporting documents arrives at the Federal Tax Service no later than April 25, July, October, January of the next year. If the deadlines for the submission of the report coincide with non-working days, the transfer is carried out.

The date of the first transfer of funds must coincide with the date of delivery of the report. The payment order is drawn up for one third of the amount of the declaration. The following payments are made with a monthly grace period. For example, the tax for the first quarter will be paid in equal installments on April 25, May and June.

Periodic reporting is generated according to the calculation method: the tax payable is reduced by the amount of the entrance fee. The taxpayer draws up a fiscal declaration, approves it and submits it to the tax office at the place of registration. Small businesses are allowed to submit reports on paper, large firms report exclusively electronically. The date of receipt of the set by the Federal Tax Service will be considered the moment of sending the confirmation of acceptance.

Sanctions for violation of the regime

Next, you need to find out what the company faces from non-payment of VAT. First of all, the tax authority carries out a current check of the submitted reports. If the inspector reveals any deviations, he has the right to appoint a desk or field control. Such a policy is applied if there is a possibility that the taxpayer for personal gain or unintentionally underestimates the tax base. The controller will recalculate the amount of the contribution and present the offender with a note about the need to submit the corrected reports.

Non-payers of VAT will face standard tax sanctions - the accrual of penalties and fines. For each day of delay, you will have to pay one three hundredth of the key rate of the Central Bank of the Russian Federation. And the amount of the principal debt will increase by one fifth. For especially severe cases, the amount of the penalty is doubled. The specific amount of sanctions must be clarified with the tax service at the place of registration of the taxpayer or through a remote personal account.

Other punishments

Tax offenses are always punishable by law. If the defaulter temporarily finds himself in a difficult financial situation or makes a mistake in the timing of transfers for the first time, the tax office can grant the petition to cancel the fine. If the Federal Tax Service denies such a pardon, there is a chance to try to challenge the punishment in court.

To hold an organization accountable under the Tax Code of the Russian Federation, the tax inspectorate must prove one of three facts:

The deadline for submitting fiscal reports has been violated.

Gross errors were made in the declaration, the tax base was fictitiously understated.

There is no transfer of tax on the set date.

Let's consider the calculation of penalties using a specific example. For the first quarter of 2017, LLC Vesta sold finished products in the amount of 3 million rubles, VAT is calculated in the amount of 457,627.12 rubles. The deadline for payment of the first advance payment is set for July 25, 2017. The actual transfer was made on August 23, 2017. As a result, the Federal Tax Service accrued a penalty in the amount of RUB 1,327.12.

To accurately calculate the amount of penalties, you can use special online calculators. Such programs are provided in the public domain on the official website of the tax inspection, accounting and legal portals. Based on the results of the calculation, the company will be able to issue a payment for the amount of the debt, taking into account the sanctions.

Expenses for the accrual of penalties and fines do not relate to the operating activities of the enterprise, are not related to the sale, therefore, they cannot be accounted for as expenses that reduce the tax base. In order not to distort the reporting figures, many auditors recommend drawing up penalties for VAT by posting on the debit of account 99 and credit 68. It is believed that it is also correct to use account 91 on debit. But in this case, there will be certain difficulties taking into account the permanent tax liabilities.

Strict control

A fine threatens a legal entity for non-payment of VAT on time in 2018 and in the event that the organization has not submitted a fiscal declaration on time. Then the Federal Tax Service will fine her two hundred rubles. A similar penalty expects a legal entity for failure to submit documentation for the audit. If the accounting department has noticed systematic violations in accounting for profit, costs within one tax period, a decision is made to collect a sanction of ten thousand rubles.

For further deviations from the legislative regulation, the amount of the penalty is tripled. When a company deliberately underestimates the tax base for a long time, the amount of the penalty fee reaches forty thousand rubles. An official who has made gross mistakes in the formation of tax returns is punished with an administrative fine of five to ten thousand rubles. If the head of the institution interferes with the work of the controllers, he will be issued a sanction of two to four thousand rubles.

The most negative consequence that awaits directors for non-payment of VAT is criminal liability. The amount of the fine for tax evasion can be up to 100-300 thousand rubles. In extreme cases, a citizen may be involved in compulsory work for up to twenty-four months or be deprived of the right to hold leadership positions. When the general director conceals the accumulation of debts, does not initiate bankruptcy in a timely manner, he faces subsidiary liability.

Conclusion

Tax offenses will entail negative consequences not only for the enterprise as a whole, but also for its officials. The minimum non-payment of contributions will cost the defaulter fines or a fine of up to forty percent of the tax amount. If the situation repeats itself systematically, the regulatory authorities will increase the size and severity of the punishment, and may initiate the bankruptcy of the debtor. Therefore, for stable operation, companies need to professionally conduct accounting, submit declarations on time and pay budget contributions.

Intentional tax evasion will be discussed below:

Attention! Due to the latest changes in legislation, the legal information in this article may become out of date!

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

What are the penalties for non-payment of personal income tax in 2018

In 2018, a procedure was introduced for submitting the 6-NDFL form for employers. It allows you to control the timeliness of taxes. Indeed, in accordance with Article 123 of the Tax Code of the Russian Federation, fines are provided for non-payment of personal income tax in 2018. The amount will be 20% of the amount of delay and additional penalties. This does not take into account the number of days during which the payment was overdue.

There are no mitigating circumstances in determining the amount of the fine. Therefore, even if the tax authorities did not send the receipt on time, the sanctions will apply.

According to experts, the measure is considered legal. But sometimes decisions are not fair. After all, citizens can suffer because of the shortcomings of the tax office.

To avoid such situations, it is important to know the tax payment deadline. If you deposit funds before a certain date, you will not have to pay fines.

Statutory provisions

Personal income tax must be paid within the time frame specified in Article 226 of the Tax Code of the Russian Federation. If the date is missed, then the FTS has the right to fine the violator. The amount of the sanctions will be 20% of the payment amount. This rule applies to all taxpayers.

More severe penalties are applied to tax agents. They can be prosecuted by law even within the framework of criminal law.

The terms 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 be guided by the norms of Articles 227 and 228.

The collection of a fine can be carried out by the inspection in two cases. In the first, the penalty is applied in the absence of withholding tax from the funds that are transferred to the employee. Also, sanctions are applied to organizations that did not transfer fees to the state budget in a timely manner.

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 03.19.2013.

Despite the accrued fine, the tax agent must still deduct personal income tax. On the basis of clause 1 of article 46 and clause 1 of article 47 of the Tax Code of the Russian Federation, tax authorities can enforce collection. If the deadline for payment is violated, the organization will need to pay a penalty. The size is determined in accordance with the duration of the delay.

Central questions

Fines for non-payment of personal income tax in 2018 are provided for many categories of taxpayers. It is important to know how much the violator will have to pay and what changes have been introduced to the legislation since the beginning of the year.

Who should pay

Personal income tax is withheld from each employee by the employer. It is 13%, which are established at the state level.

If a citizen is a resident of the country, then when calculating it is important to know the full amount of income on the territory of the state and abroad. For non-residents, the tax base is determined only on the basis of Russian income.

Employment taxes are deducted by employers. The status of the institution and its organizational form are not taken into account. Foreign citizens pay patent tax in advance in the established value.

If specialists carry out private practice, their income is obtained from self-employment. The procedure for withholding tax is prescribed in Articles 226 and 227 of the Tax Code of the Russian Federation.

When the tax period ends, organizations must send 2-NDFL for each employee to the tax office. The document reflects the amount of total income and tax withheld. Reporting is expected to be submitted by April 1 of the year following the reporting year.

The onset of responsibility

Sometimes employers do not pay tax fees, but the inspection does not reveal violations. It is important to know how long you can bring him to justice.

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

cash;

natural goods;

in the form of material gain;

cashless way.

Some employers use the envelope payroll system to avoid paying taxes. In this case, the amount of taxes and insurance contributions is reduced.

If tax inspectors discover violations, the employer will have to pay 40% of the debt. But violators are often not afraid of this. Therefore, the issue of not only increasing penalties, but also other measures of struggle is being resolved by law.

After committing an offense, the employer will be required to pay a penalty. It is charged depending on certain circumstances. It is important to know the situations when additional funds cannot be withheld, as well as the powers of the tax authorities in calculating such payments.

When paying a penalty, it is important to correctly register the details. For each taxpayer, a special BCC is provided.

Last changes

How to calculate income tax in excel - read here.

Fines in 2018 remained unchanged, but adjustments were made to the personal income tax withholding procedure:

The vacation pay tax is calculated along with the direct calculation of the benefit.

A 2-NDFL certificate is submitted with full tax withholding until April 3, 2018, and with incomplete tax - until March.

Previously, the transfer of personal income tax was to be carried out on the day the wages were issued. Now the employer is allowed to do this the next day.

Social payments can be listed according to the place of employment. Previously, taxpayers had to visit the territorial office of the Federal Tax Service directly.

It is worth remembering that income is allocated to which taxation is not applied.

state benefits related to motherhood, childhood, unemployment;

scholarships;

pension payments;

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

inheritance or donation income;

interest on deposits;

gifts and prizes received, the value of which does not exceed four thousand rubles;

certificate for obtaining maternity capital.

What is the amount of the fine for non-payment of personal income tax in 2018

Failure to pay personal income tax provides for severe punishment.

It can occur in accordance with Article 123 of the Tax Code of the Russian Federation when:

lack of transfer of funds to the budget;

partial payment;

violation of the terms of payment of tax.

The fine is 20 percent of the total debt.

There are cases in which the employer may not be held liable. They are reflected in article 109 of the Tax Code of the Russian Federation.

These include:

lack of corpus delicti;

there is evidence that the withholding agent or payer is innocent;

the offender is under 16 years old;

the limitation period has expired.

The penalty can be applied for three years from the date of the violation. This norm is spelled out in article 113 of the Tax Code of the Russian Federation.

If the employer has not submitted reports or has not paid tax, the FTS may initiate an on-site audit.

After detecting violations, there may be:

the penalty is charged;

a fine is provided;

the case was transferred to the prosecutor's office for consideration.

In the latter case, it is highly likely that the employer will be held criminally liable. Then the fine will rise to 500 thousand rubles. With a special gravity of the act, imprisonment for up to six years is provided.

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

How to avoid or reduce

In some situations, even with the commission of a wrongful act, there is no onset of responsibility.

This is possible when:

making personal income tax in advance, before receiving income;

transfer of tax to the budget before the payment of salaries to employees;

transfer of funds to the NSF of the head office instead of the inspection supervising the branch;

non-payment of tax, as the acquisition was made from extrabudgetary funds.

In such situations, the employer can defend his rights and avoid administrative liability.

Situations are highlighted when it is possible to legally reduce the amount of penalties.

When determining the fine, it is important to consider extenuating circumstances:

technical errors of the program;

change of leadership of the organization;

admission of guilt by the employer;

no arrears of other fees;

the social sphere of the institution.

If at least one of the signs is present, then the penalty can be halved. If the tax authorities ignore this point, the tax agent can apply to the judicial authorities.

Correct date definition

To exclude a fine, you need to know the date when taxes must be transferred to the budget.

For each type of income, special terms are provided:

The amount of the fine for non-payment of utility bills

To date, the amount of the penalty is 1/300 of the refinancing rate of the Central Bank of the Russian Federation, however, the State Duma Committee on Housing and Utilities has considered a draft law that assumes that fines for non-payment of utility bills in 2018 will increase by 2 times.

Rent arrears

If the person has not paid the rent by the 10th day of the month (in accordance with Article 155 of the RF LC), following the lived one, then from the 11th day the debt will be charged, and a penalty for each day of delay.

The utility company does not immediately file a claim to the court for enforced debt collection.

The first preventive measure is to notify the consumer of the debt. The document proposes to pay off the debt within the specified time.

If no action has been taken on behalf of the person, he may be disconnected from utilities until the debt is paid. Only after full repayment of the debt, the tenant will be able to use the service again.

If all the measures for resolving the conflict in a pre-trial order did not have a result, the housing office has the right to go to court. By a court decision, after the opening of enforcement proceedings, the bailiffs collect the amount of the debt by compulsion.

If it is impossible to pay all the debt, the person can conclude an agreement with the utility service on the installment plan of utility bills.

This agreement assumes payment of the debt in installments within the time specified by the agreement, while there will be no penalty for the term of the agreement.

What threatens for non-payment of utility bills? See here.

Effects

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

Disconnection of utility services

In the event of debt formation, the supplier has the right, in case of non-payment of payments, to disable or suspend the provision of services (Decree of the Government of the Russian Federation of May 23, 2006 No. 307).

A month before the shutdown, the consumer receives a notification of a possible shutdown. In this case, it is necessary to pay off the debt.

If the payment has not been made, then two days in advance, a letter comes against signature with a notification of the disconnection.

The resumption of the provision of services is possible within two days from the date of payment of the debt. Reconnection is paid.

By law, you cannot disconnect from the following utilities:

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

Disconnection is carried out only upon the warning of the consumer:

first time - 40 days;

the second - for 20.

Deprivation of home

It is possible to evict from the apartment only persons who live on the terms of social employment in a municipal apartment (article 90 of the RF LC). Eviction of the owner of the apartment is impossible, because in this case the right of ownership is violated.

If tenants have not paid utility bills for 6 months, then they are subject to eviction.

This decision can only be made by the court. When considering a case, the court takes into account the reasons for the debt, if they are valid, the court will provide a period during which it will be necessary to pay off the debt.

If the court made a decision to evict, in this case:

tenants must be provided with other accommodation;

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

The amount of the fine for non-payment of utility bills in 2018

The State Duma adopted a bill to increase the penalty, according to which the fine for non-payment of utility bills from 2018 will be not 1/300, but 1/700 of the refinancing rate of the Central Bank of the Russian Federation. This means that the amount of the penalty has been doubled.

Penalty will be charged from 91 days of non-payment of utilities.

In addition, now not only the consumers of services are responsible, but also the organizations that provide them. So, in particular, responsibility will come for the incorrect calculation of payment documents.

A fine will also be imposed for the provision of poor quality services or the provision of services with long interruptions.

The penalty is charged for each day of delay in payment from the day when the person stopped paying utility bills.

If the receipt arrived late, as a result of which it was not possible to pay the payment on time, you should contact the utility company to get a certificate that the receipt came later. In this case, the default interest will not be charged.

Article 155, clause 14 of the RF LC establishes the obligation to pay interest in case of delay in payment.

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

Therefore, the penalty must be paid either at the bank's cash desk or at the housing office.

How to avoid problems?

If the consumer received a notification of the presence of debt, you should first contact the utility to reconcile payments.

So that the service provider does not disconnect from receiving utilities, you need to take care of this in advance and contact the housing office with a request to provide an installment payment for a certain period.

Installments are provided without fail if the payment amount for a certain period has increased by 25% compared to the same payment period last year. The housing office will divide the resulting debt into 12 months and will include a part of the debt in each month.

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

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

Interested in the timing of issuing a certificate of the absence of debt on utility bills? Read here.

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

When can you not pay?

According to the new law on the increase in penalties, the fine will be paid not only by residents, but also by utilities, and the payment of the fine will be transferred in favor of residents:

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

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

Average monthly payments will be calculated based on the last 6 months of payments.

In addition, in case of constant power outages or a gas cutoff, the consumer may not pay for such a service, because it was not provided.

If the quality of services does not meet the standards, then the consumer can claim to reduce the monthly payment.

However, in order to prove that the service was provided of poor quality, it is necessary to have evidence, namely to record this moment.

The fixation can be carried out by both a utility company and a public organization that protects the rights of consumers. Based on the results, an act will be drawn up that can be presented in court as a means of evidence.

Facebook

Twitter

In contact with

Classmates

Google+