Article 75 of this Code. What is the deadline for paying the requirements of the fiscal branch
1. Penime is recognized as established by this article. money amountwhich the taxpayer must pay in case of paying taxes due, including taxes paid due to the movement of goods through the customs border Customs Union, in later compared to established legislation on taxes and fees.
(as amended by federal laws from 09.07.1999 N 154-ФЗ, from 29.07.2004 N 95-FZ, from 27.07.2006 N 137-FZ, from 11/27/2010 N 306-FZ, from 03.07.2016 N 243-FZ )
2. The amount of the appropriate penalties is paid in addition to the payment of taxes and independently of the application of other measures to ensure the fulfillment of the obligation to pay the tax, as well as responsibilities for violating the law on taxes and fees.
3. Penalty is accrued, unless otherwise provided by this article and chapters 25 and 26.1 of this Code, for each calendar day of delay in the fulfillment of the tax pay from the following tax on taxes and fees for payment of tax on the day of execution of the obligation to pay it inclusive . The amount of penalties accrued on arreed may not exceed the size of this arrears.
(as amended. Federal Law from 11/27/2018 N 424-FZ)
Needs are not charged for the sum of arrears that the taxpayer (a participant in the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken forced recovery tax) could not pay off due to the fact that by decision tax author An arrest on the property of the taxpayer or by the court decision was made, security measures were taken in the form of suspension of taxpayer accounts (participant in the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to compulsory taxation) in the bank, the imposition of arrest Cash or the property of the taxpayer (participant in the consolidated group of taxpayers). In this case, penalties are not charged for the entire period of action of these circumstances. Submitting an application for a delay (installments) or investment tax credit Does not suspend the accrual of pennel to the amount of tax payable.
(as amended by Federal Law of 11/16/2011 N 321-FZ)
4. Peny for each calendar day of delay in the performance of the obligation to pay the tax is determined as a percentage of the unpaid amount of the tax.
The interest rate of the penalty is taken equal to:
for individuals, including individual entrepreneurs- one three hundred and acting refinancing rates at this time Central Bank Russian Federation;
for organizations:
for the delay in the execution of the obligation to pay the tax for a period of up to 30 calendar days (inclusive) - one three hundred of the refinancing rates of the Central Bank of the Russian Federation at this time;
for the delay in the fulfillment of the obligation to pay the tax for more than 30 calendar days - one three hundred refinancing rate of the Central Bank of the Russian Federation, acting in the period up to 30 calendar days (inclusive) such a delay, and one shocking rate of refinancing of the Central Bank of the Russian Federation, acting in the period from The 31st calendar day of such a delay.
(p. 4 as amended by Federal Law of 30.11.2016 N 401-FZ)
4.1. Legislative (representative) authority of the subject of the subject of the Russian Federation, in whose territory the procedure is applied tax base on property tax on individuals based on cadastral value Tax objects, have the right to adopt the law establishing that the amount of arrears on the property tax of individuals, penalties are accrued:
(p. 4.1 as amended by Federal Law of 27.11.2017 N 335-FZ)
5. Penios are paid simultaneously with the payment of taxes or after paying such sums in full.
(as amended by Federal Law of 03.07.2016 N 243-FZ)
6. Penios can be charged forcibly due to money (precious metals) A taxpayer in bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by Articles 46 - 48 of this Code.
(as amended by Federal Law of 27.11.2017 N 343-FZ)
Forced recovery of pennels from organizations and individual entrepreneurs is made in the manner prescribed by Articles 46 and 47 of this Code, and from individual entrepreneurs, in the manner provided for in Article 48 of this Code.
(as amended by Federal Law of 04.11.2005 N 137-FZ)
Forced penalties from organizations and individual entrepreneurs in cases provided for by subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code, is carried out in court.
(paragraph is introduced by Federal Law of 27.07.2006 N 137-FZ)
7. The rules provided for in this article are also applied for fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.
(p. 7 as amended by Federal Law of 07/03/2016 N 243-FZ)
8. Needs are not charged in the amount of arrears, which was formed from the taxpayer (payer of collecting, payer of insurance premiums, tax agent) as a result of the fulfillment of written explanations on the procedure for calculating, paying tax (collection, insurance premiums) or on other issues of tax legislation and fees given to him either an uncertain circle of individuals financial, tax or other authorized state authority (authorized official this body) within its competence (these circumstances are established in the presence of an appropriate document of this body, in meaning and content of the tax (reporting, settlement) periods, for which arrears formed, regardless of the date of publication of such a document), and (or) The result of the fulfillment by the taxpayer (payer of the collection, payer of insurance premiums, tax Agent) Motivated the opinion of the tax authority aimed at conducting tax monitoring.
(as amended by Federal Law of 03.07.2016 N 243-FZ)
The position provided for in this clause is not applied if the specified written explanations, the motivated opinion of the tax authority is based on incomplete or unreliable information provided by the taxpayer (payer of the collection, tax agent).
1. Penies recognized the amount established by this article that the taxpayer should pay in case of paying taxes due, including taxes paid due to the movement of goods through the customs border of the Customs Union, in the later compared to established laws on taxes and fees Dates.
2. The amount of the appropriate penalties is paid in addition to the payment of taxes and independently of the application of other measures to ensure the fulfillment of the obligation to pay the tax, as well as responsibilities for violating the law on taxes and fees.
3. Penalty is charged for each calendar day of delay in the fulfillment of the obligation to pay the tax, starting with the following established law on taxes and fees for the payment of tax, unless otherwise provided for by this article and chapters 25 and 26.1 of this Code.
Needs are not charged for the sum of arrears that the taxpayer (a member of the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to compulsory tax recovery) could not pay off due to the fact that by decision of the tax authority it was arrested on the property of the taxpayer Or by the court decision, security measures were taken in the form of suspension of taxpayer accounts (participant in the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to compulsory taxation) in the bank, the imposition of arrest on cash or the property of the taxpayer (Member of the consolidated group of taxpayers). In this case, penalties are not charged for the entire period of action of these circumstances. Applying for a deferment (installments) or an investment tax loan does not suspend the charges of penalties to the amount of tax payable.
4. Peny for each day of delay is determined as a percentage of the unpaid amount of the tax.
The interest rate of the penalty is made equal to one three hundred inert to the refinancing rate of the Central Bank of the Russian Federation at this time.
Paragraph is excluded. - Federal Law of 09.07.1999 N 154-FZ.
4.1. Legislative (representative) authority of the state of the constituent entity of the Russian Federation, in the territory of which the procedure for determining the tax base for the property of individuals is applied based on the cadastral value of tax objects, has the right to adopt the law establishing that the amount of arrears on property tax to individuals to be Pay for taxable period 2015, penalties are accrued from May 1, 2017.
5. Penios are paid simultaneously with the payment of taxes or after paying such sums in full.
6. Penios can be charged forced at the expense of the taxpayer's funds on bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by Articles 46 - 48 of this Code.
Forced recovery of pennels from organizations and individual entrepreneurs is made in the manner prescribed by Articles 46 and 47 of this Code, and from individual entrepreneurs, in the manner provided for in Article 48 of this Code.
Forced penalties from organizations and individual entrepreneurs in cases provided for by subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code, is carried out in court.
7. The rules provided for in this article are also applied for fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.
8. Needs are not charged in the amount of arrears, which was formed from the taxpayer (payer of collecting, payer of insurance premiums, tax agent) as a result of the fulfillment of written explanations on the procedure for calculating, paying tax (collection, insurance premiums) or on other issues of tax legislation and fees given to him or an uncertain circle of individuals financial, tax or other authorized body of state power (authorized by the official of this body) within its competence (these circumstances are established in the presence of a relevant document of this body, in meaning and maintenance of tax (reporting, Estimated) periods for which arrears was formed, regardless of the date of publication of such a document), and (or) as a result of the fulfillment by the taxpayer (payer of the collection, payer of insurance premiums, a tax agent) of a reasoned opinion of the tax authority, directed by him during the tax state Nutoring.
The position provided for in this clause is not applied if the specified written explanations, the motivated opinion of the tax authority is based on incomplete or unreliable information provided by the taxpayer (payer of the collection, tax agent).
Tax Code, N 146-FZ | Art. 75 NK RF
Article 75 of the Tax Code of the Russian Federation. Penalty (current edition)
1. Penies recognized the amount established by this article that the taxpayer should pay in case of paying taxes due, including taxes paid due to the movement of goods through the customs border of the Customs Union, in the later compared to established laws on taxes and fees Dates.
2. The amount of the appropriate penalties is paid in addition to the payment of taxes and independently of the application of other measures to ensure the fulfillment of the obligation to pay the tax, as well as responsibilities for violating the law on taxes and fees.
3. Penalty is accrued, unless otherwise provided by this article and chapters 25 and 26.1 of this Code, for each calendar day of delay in the fulfillment of the tax pay from the following tax on taxes and fees for payment of tax on the day of execution of the obligation to pay it inclusive . The amount of penalties accrued on arreed may not exceed the size of this arrears.
Needs are not charged for the sum of arrears that the taxpayer (a member of the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to compulsory tax recovery) could not pay off due to the fact that by decision of the tax authority it was arrested on the property of the taxpayer Or by the court decision, security measures were taken in the form of suspension of taxpayer accounts (participant in the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to compulsory taxation) in the bank, the imposition of arrest on cash or the property of the taxpayer (Member of the consolidated group of taxpayers). In this case, penalties are not charged for the entire period of action of these circumstances. Applying for a deferment (installments) or an investment tax loan does not suspend the charges of penalties to the amount of tax payable.
4. Peny for each calendar day of delay in the performance of the obligation to pay the tax is determined as a percentage of the unpaid amount of the tax.
The interest rate of the penalty is taken equal to:
for individuals, including individual entrepreneurs, - by one three hundred of the refinancing rates of the Central Bank of the Russian Federation at this time;
for organizations:
for the delay in the execution of the obligation to pay the tax for a period of up to 30 calendar days (inclusive) - one three hundred of the refinancing rates of the Central Bank of the Russian Federation at this time;
for the delay in the fulfillment of the obligation to pay the tax for more than 30 calendar days - one three hundred refinancing rate of the Central Bank of the Russian Federation, acting in the period up to 30 calendar days (inclusive) such a delay, and one shocking rate of refinancing of the Central Bank of the Russian Federation, acting in the period from The 31st calendar day of such a delay.
4.1. Legislative (representative) authority of the subject of the subject of the Russian Federation, on the territory of which the procedure for determining the tax base for the property of individuals is applied on the basis of the cadastral value of taxation objects, has the right to adopt the law establishing that the amount of arrears on the property of individuals of individuals, penalties are accrued :
5. Penios are paid simultaneously with the payment of taxes or after paying such sums in full.
6. Penios can be charged forced at the expense of cash (precious metals) of the taxpayer in bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by Articles 46 - 48 of this Code.
Forced recovery of pennels from organizations and individual entrepreneurs is made in the manner prescribed by Articles 46 and 47 of this Code, and from individual entrepreneurs, in the manner provided for in Article 48 of this Code.
Forced penalties from organizations and individual entrepreneurs in cases provided for by subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code, is carried out in court.
7. The rules provided for in this article are also applied for fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.
8. Needs are not charged in the amount of arrears, which was formed from the taxpayer (payer of collecting, payer of insurance premiums, tax agent) as a result of the fulfillment of written explanations on the procedure for calculating, paying tax (collection, insurance premiums) or on other issues of tax legislation and fees given to him or an uncertain circle of individuals financial, tax or other authorized body of state power (authorized by the official of this body) within its competence (these circumstances are established in the presence of a relevant document of this body, in meaning and maintenance of tax (reporting, Estimated) periods for which arrears was formed, regardless of the date of publication of such a document), and (or) as a result of the fulfillment by the taxpayer (payer of the collection, payer of insurance premiums, a tax agent) of a reasoned opinion of the tax authority, directed by him during the tax state Nutoring.
The position provided for in this clause is not applied if the specified written explanations, the motivated opinion of the tax authority is based on incomplete or unreliable information provided by the taxpayer (payer of the collection, tax agent).
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Comment to Art. 75 NK RF
In the sense of the commented on the article, the penalties are subject to payment by the taxpayer or payer of fees in case of education, it is unreleased, that is, the amount of tax legislated by the NC RF and other acts of tax legislation of the tax or fee. Penios are paid besides the sums of arrears, regardless of the use of other ways to ensure the fulfillment of the obligation to pay taxes and fees, as well as responsibilities for violating the law on taxes and fees.
IN russian legislation The concepts of "Peny" are used in several values. In the Civil Code of the Russian Federation under the penis, the variety of penalty is understood, in which the amount of the penalty increases in proportion to the debt period. Penalty in civil law acts as a latter penalty, which is subject to recovery for each day of delay in the obligation not fulfilled within the prescribed period. In turn, the Tax Code of the Russian Federation recognizes the penalty as one of the ways to ensure the fulfillment of the obligation to pay taxes and fees consisting in the recovery of the established monetary amount, which the taxpayer, payer of fees or the tax agent should be paid in the case of paying taxes due or fees.
Comparison of civil law and legislation on taxes and fees allows you to allocate the following common featurescharacterizing the overavel concept of "Pen":
first, the penalty is the money amount;
secondly, the basis of payment of penalties is the passage established for the execution of the property responsibility;
thirdly, the purpose of the recovery of the penalty is to ensure the execution of property duties.
From the point of paragraph 1 of the commented article it follows that it enshrines the common rate applicable to all the relations associated with the payment of taxes and fees. In paragraph 1, contains a legal definition of the concept of "Peny".
Peni recognizes the amount established by this article, which the taxpayer must pay in case of paying taxes due or fees, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, in later compared to the established laws on taxes and fees Dates.
Thus, the penalty is always a sum of money. Other types of property can not act as a penalty. Peny (in contrast to other ways to ensure the obligation to pay taxes and fees mentioned in Ch. 11 of the Tax Code of the Russian Federation) is paid in all cases of late fulfillment of the obligation to pay taxes and fees. In other words, the terms of the application of penalties are non-payment of taxes and fees both in the time established by law and when they are transferred to a later date (when the delay or installment in the payment of taxes and fees or investment tax credit). The amount of penalties is paid independently of the application of other ways to ensure payment of taxes and fees (pledge, guarantee, property arrest, etc.).
The Constitutional Court of the Russian Federation in the Resolution of July 15, 1999 N 11-P notes that the penalties refer to reinstallation measures of coercion, which are established by the legislator to ensure the fulfillment of the public responsibility to pay legally established taxes and fees and compensation for damage incurred by the treasury as a result of its non-fulfillment , in connection with non-compliance with the legitimate requirements of the state. Original measures provide the fulfillment by the taxpayer of its constitutional obligation to pay taxes, that is, they are repayment of arrears and reimbursement of damage from late and incomplete tax payments.
In paragraph 3 of the Definitions of July 4, 2002, N 200-O Constitutional Court of the Russian Federation explained that the analysis of Art. 75 of the Tax Code of the Russian Federation as a whole, as well as other provisions of the Tax Code of the Russian Federation leads to the conclusion that the payment of the penalties is binding to the legislator not with the tax or reporting period, but on the day of payment of the tax established by legislative act about this tax: the obligation to pay the tax must be carried out on time set by legislation on taxes and fees (paragraph 1 of Art. 45 Tax Code of the Russian Federation); Timing of taxes and fees are established in relation to each tax and the collection (clause 1 of Article 57 of the Tax Code of the Russian Federation); These dates are determined by the calendar date or expiration of the period of time calculated by the years, quarters, months, weeks, weeks and days, as well as an indication of the event that must occur, or to the action that must be committed (paragraph 3 of Art. 57 of the Tax Code of the Russian Federation); payable tax amount paid in deadlines (paragraph 2 of Art. 58 of the Tax Code of the Russian Federation).
The Constitutional Court of the Russian Federation in the Decree of December 17, 1996 N 20-P, the definition of July 4, 2002 N 202-O determined that the penis are additional paymentaimed at compensating for the loss of state treasury as a result of no tax tax amounts on time.
It should be noted that the provisions of the commented article cover and accrual of penalties on the amount of taxes and fees charged when moving goods across the customs border of the Customs Union of the EAEU.
In accordance with paragraph 1 of Art. 151 of the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation" Fires are recognized by the sums of the payer of customs duties, taxes are obliged to pay in case of non-payment or incomplete payment of customs duties, taxes in the deadlines established by the customs law Union and (or) the legislation of the Russian Federation on customs.
Assessing the evidence presented in their totality and mutual communication, guided by the provisions of Articles 75, 184, 198, 204 of the Tax Code of the Russian Federation, the courts of the first, appellate and cassation instances agreed with the conclusions of the tax authority and recognized the challenged non-normal acts by legal and reasonable ...
See Encyclopedias and other comments on Article 75 of the Tax Code of the Russian Federation
Federal Law of July 3, 2016 No. 243-ФЗ to paragraph 1 of Article 75 of this Code, amendments are made to enter into force on January 1, 2017.
1. Penies recognized the amount established by this article that the taxpayer should pay in case of paying taxes due, including taxes paid due to the movement of goods through the customs border of the Customs Union, in the later compared to established laws on taxes and fees Dates.
Federal Law of July 3, 2016 No. 243-FZ to paragraph 2 of Article 75 of this Code, amendments are made to enter into force on January 1, 2017.
See the text of the point in the previous edition
2. The amount of the appropriate penalties is paid in addition to the payment of taxes and independently of the application of other measures to ensure the fulfillment of the obligation to pay the tax, as well as responsibilities for violating the law on taxes and fees.
Federal Law of July 3, 2016 No. 243-FZ to paragraph 3 of Article 75 of this Code, amendments are made to enter into force on January 1, 2017.
See the text of the point in the previous edition
3. Penalty is charged for each calendar day of delay in the fulfillment of the obligation to pay the tax, starting with the following established law on taxes and fees for the payment of tax, unless otherwise provided for by this article and chapters 25 and 26.1 of this Code.
Needs are not charged for the sum of arrears that the taxpayer (a member of the consolidated group of taxpayers, to which, in accordance with this Code, measures were taken to compulsitive taxation) could not pay off due to the fact that the tax authority was arrested on the property of the taxpayer or The decision of the court was adopted by security measures in the form of suspension of taxpayer accounts (participant in the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to forced taxation) in the bank, the imposition of a cash arrest or the taxpayer property (participant consolidated taxpayer group). In this case, penalties are not charged for the entire period of action of these circumstances. Applying for a deferment (installments) or an investment tax loan does not suspend the charges of penalties to the amount of tax payable.
Federal Law of November 30, 2016 No. 401-FZ, paragraph 4 of Article 75 of this Code set forth in new edition, entering into force on October 1, 2017
See the text of the point in the future edition
Federal Law of July 3, 2016 No. 243-ФЗ to paragraph 4 of Article 75 of this Code, amendments are made to enter into force on January 1, 2017.
See the text of the point in the previous edition
4. Peny for each day of delay is determined as a percentage of the unpaid amount of the tax.
The interest rate of the penalty is made equal to one three hundred inert to the refinancing rate of the Central Bank of the Russian Federation at this time.
Paragraph third has lost strength.
See the text of the paragraph of the third paragraph 4 of Article 75
To calculate the tax penalties and fees, use the calculator developed by the experts of the company "Garant"
Federal Law of November 30, 2016 No. 401-FZ Article 75 of this Code is supplemented with paragraph 4.1
4.1. Legislative (representative) authority of the state of the constituent entity of the Russian Federation, in the territory of which the procedure for determining the tax base for the property of individuals is applied based on the cadastral value of tax objects, has the right to adopt the law establishing that the amount of arrears on property tax to individuals to be Pay for the tax period of 2015, the penalty is accrued from May 1, 2017.
Federal Law of July 3, 2016 No. 243-FZ to paragraph 5 of Article 75 of this Code, amendments are made to enter into force on January 1, 2017.
See the text of the point in the previous edition
5. Penios are paid simultaneously with the payment of taxes or after paying such sums in full.
6. Penios can be charged forced at the expense of the taxpayer's cash in bank accounts, as well as at the expense of other property of the taxpayer in the manner provided for in this Code.
Forced recovery of pennels from organizations and individual entrepreneurs is made in the manner prescribed and this Code, and with individuals who are not individual entrepreneurs - in the manner provided for in this Code.
Forced penalties from organizations and individual entrepreneurs in cases provided for in this Code, is carried out in court.
Federal Law of July 3, 2016 No. 243-FZ Clause 7 of Article 75 of this Code set forth in a new edition entering into force on January 1, 2017.
See the text of the point in the previous edition
7. The rules provided for in this article are also applied for fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.
Federal Law of July 3, 2016 No. 243-ФЗ at paragraph 8 of Article 75 of this Code, amendments are made to enter into force on January 1, 2017.
See the text of the point in the previous edition
8. Needs are not charged in the amount of arrears, which was formed from the taxpayer (payer of collecting, payer of insurance premiums, tax agent) as a result of the fulfillment of written explanations on the procedure for calculating, paying tax (collection, insurance premiums) or on other issues of tax legislation and fees given to him or an uncertain circle of individuals financial, tax or other authorized body of state power (authorized by the official of this body) within its competence (these circumstances are established in the presence of a relevant document of this body, in meaning and maintenance of tax (reporting, Estimated) periods for which arrears was formed, regardless of the date of publication of such a document), and (or) as a result of the fulfillment by the taxpayer (payer of the collection, payer of insurance premiums, a tax agent) of a reasoned opinion of the tax authority, directed by him during the tax state Nutoring.
The position provided for in this clause is not applied if the specified written explanations, the motivated opinion of the tax authority is based on incomplete or unreliable information provided by the taxpayer (payer of the collection, tax agent).
Peni recognizes the amount established by this article, which the taxpayer must pay in case of paying taxes due, including taxes paid due to the movement of goods across the customs border of the Customs Union, in the later compared to established laws on taxes and fees.
The amount of the appropriate penalties is paid in addition to the payment of tax amounts and independently of the application of other measures to ensure the fulfillment of the obligation to pay the tax, as well as responsibilities for violating the legislation on taxes and fees.
Penalty is charged unless otherwise provided by this article and chapters 25 and 26.1 of this Code, for each calendar day of delay in the fulfillment of the tax pay from the following tax on taxes and tax charges on the day of execution of the obligation to pay it inclusive. The amount of penalties accrued on arreed may not exceed the size of this arrears.
Needs are not charged for the sum of arrears that the taxpayer (a participant in the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to compulsive tax recovery) could not pay off due to the fact that by decision of the tax authority it was arrested on the taxpayer property Or, by the court decision, security measures were taken in the form of suspension of taxpayer accounts (participant in the consolidated group of taxpayers, to which, in accordance with Article 46 of this Code, measures were taken to forced tax recovery) in the bank, overlaying cash or taxpayer property (Member of the consolidated group of taxpayers). In this case, penalties are not charged for the entire period of action of these circumstances. Applying for a deferment (installments) or an investment tax loan does not suspend the charges of penalties to the amount of tax payable.
Penya for each calendar day of delay in the execution of the obligation to pay the tax is determined as a percentage of the unshaven amount of the tax.
The interest rate of the penalty is taken equal to:
- for individuals, including individual entrepreneurs, - by one three hundred of the refinancing rates of the Central Bank of the Russian Federation at this time;
- for organizations:
- for the delay in execution of the obligation to pay the tax for a period of up to 30 calendar days (inclusive) - one three-hundredth of the refinancing rates of the Central Bank of the Russian Federation at this time;
- for the delay in the fulfillment of the obligation to pay the tax for more than 30 calendar days - one three hundred refinancing rate of the Central Bank of the Russian Federation, operating in the period up to 30 calendar days (inclusive) such a delay, and one shocking rate of refinancing of the Central Bank of the Russian Federation, acting in the period from The 31st calendar day of such a delay.
Legislative (representative) authority of the subject of the subject of the Russian Federation, on the territory of which the procedure for determining the tax base for the property of individuals is applied on the basis of the cadastral value of taxation objects, has the right to adopt the law establishing that the amount of arrears on the property tax of individuals is charged :
- 1) for the tax period of 2015 - starting from May 1, 2017;
- 2) for the tax period 2016 - starting from July 1, 2018;
- 3) for the tax period of 2017 - starting from July 1, 2019.
Celebrations are paid simultaneously with the payment of taxes or after paying such sums in full.
Penios can be charged forced at the expense of cash (precious metals) of the taxpayer in bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by Articles 46 - 48 of this Code.
Forced penalties from organizations and individual entrepreneurs are made in the manner prescribed by Articles, this Code, and with individuals who are not individual entrepreneurs, in the manner prescribed by Article 48 of this Code.
Forced penalties from organizations and individual entrepreneurs in cases provided for by subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code, is carried out in court.
The rules stipulated by this article are also applied for fees, insurance premiums and are distributed to fees payers, payers of insurance premiums, tax agents and a consolidated group of taxpayers.
Needs are not charged for the sum of arrears, which was formed from the taxpayer (payer of collecting, payer of insurance premiums, tax agent) as a result of the execution of written explanations on the procedure for calculating the tax (collection, insurance premiums) or on other issues of applying tax legislation and fees given to him either an indefinite circle of persons financial, tax or other authorized body of state power (authorized by the official of this body) within its competence (these circumstances are established in the presence of the relevant document of this body, in meaning and maintenance of tax (reporting, settlement) The periods for which arrears was formed, regardless of the date of publication of such a document), and (or) as a result of the fulfillment by the taxpayer (payer of the collection, payer of insurance premiums, a tax agent) of a motivated opinion of the tax authority, directed to him during the tax monit Oring.
The position provided for in this clause is not applied if the specified written explanations, the motivated opinion of the tax authority is based on incomplete or unreliable information provided by the taxpayer (payer of the collection, tax agent).
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