Today there are quite a few toolswhich can be used by an accountant. However, in practice there are problems in the functioning of the software, the human factor, various unforeseen circumstances that lead to a violation of the requirements of the NC. Accordingly, non-compliance with the requirements of the legislation implies sanctions for the perpetrators. One of them is a penalty for late delivery of the declaration.
In the first paragraph of Art.119 NK set a penalty for late delivery of the declaration. This violation is considered the most common. As a sanction, the entity is charged with a monetary penalty in the amount of 5% of the unpaid amount determined in the statements. The penalty for late submission of the declaration is charged for each full or incomplete month from the date set for its submission. Recovery may not be more than 30% of the specified amount, but not less than 1 thousand r. In addition, responsibility is provided for by the Administrative Code. In particular, under Art. 15.5 the penalty for late submission of the declaration is imposed on officials. Its size is 300-500 p.
It should be said that not in each case tosubject may be subject to penalties for violation of the prescribed period. Thus, taking into account the explanations presented in the plenary Resolution of EAC No. 57, the supervisory authority (FTS) issued its clarifications. In them, in particular, it is said that if the deadlines for submission of documents for the reporting period are violated, then use Art. 119 NK will be incorrect. For example, you can not impose a penalty for late submission of the income tax declaration for the first, second, third quarters. It is also not charged for individual months - from the 1st to the 11th. In addition, you can not apply a penalty for late submission of the property tax declaration for advance payments.
As a basis for non-application of sanctionsstands Letter of the Federal Tax Service number SA-4-7 / 16692. It says, in particular, that Art. 58 (p. 3) of the Tax Code provides that the code may establish the payment of advance payments. The obligation to deduct them is considered fulfilled in the same manner as for the redemption of the tax amount. Failure to meet the deadlines for the payment of advances can not be considered as a basis for bringing to liability for violation of the Tax Code. Art. 119 applies if there has been a late submission of a tax return. A fine is thus established for failure to report on the entire period, and not on its individual parts. FTS explains that Art. 119 does not cover acts that were expressed in the omission of the deadline for submitting calculations for advance payments, regardless of the name of these documents in the chapters of the TC.
It sets the penalty for latepresentation of documents or other information specified in the code and other legislative acts, if the act does not contain signs of violations provided for in art. 129.4 and 119 NK. The size of the penalty - 200 p. from each non-submitted document. When skipping the deadline for submission of certificates form 2-NDFL also applies Art. 126. That is, for each paper you also have to pay 200 p.
At untimely representation of the declaration on f.3-NDFL, when a physical person acts as a payer, he may be imputed a penalty under art. 119 NC. In this case, the reason for the recovery may be even a small amount, with which the agent has forgotten to keep a mandatory payment to the budget. In this case it will be absolutely unimportant whether the payer himself knew about it. The tax agent should be notified of the impossibility of withholding the physical person itself and the inspection. But not all do it. Under subparagraph 4 of paragraph 1 of Art. 228 NC citizens who receive other income from which the personal income tax was not withheld, must make a calculation and payment in accordance with the amounts of such income. The fact that the payer does not even have a clue that he has such a duty does not release him from liability.
The fact that the payer, who did not even know aboutthat he must make some deductions from his income, a fine may be imputed, according to an explanation from the Ministry of Finance. In particular, the Ministry of Finance writes that under art. 226 (paragraph 4) of the Tax Code, the tax agent is obliged to withhold the calculated tax amount directly from the incomes of the payers when they are actually paid. Clause 5 of the same article provides that if it is impossible to do this, the subject must, no later than one month after the end of the period in which the circumstances took place, notify the physical person in writing (from whose income the deduction is made) and to the control body ( FTS). In this case, the obligation to calculate and pay personal income tax, as well as the submission of the declaration is assigned to the payer.
Для привлечения самого лица, получившего доход, к responsibility, the FTS should prove the fact that a violation has occurred. The supervisory authority must find out as a result of what actions / omissions the requirements were not met. In Art. 109 NC provides that in the absence of guilt of the subject of committing a violation, he can not be held accountable. In Art. 111 NC establishes the circumstances under which Art. 109. This means that if the payer was not notified by the agent of the impossibility of withholding, then the question of sentencing is decided on the basis of his guilt.
The payer may violate the requirements of the law due to:
This list, despite the presence in itparagraph 4, considered by many officials to be exhaustive. In this regard, payers who have not submitted a declaration on f. 3-NDFL, fined on the grounds that ignorance of the law does not exempt from liability. In such cases, experts recommend requesting a 2-NDFL certificate from the company that paid wages or other income. The information that will be present in the document will show whether the tax was deducted from these receipts.
A single declaration shall be submitted by those subjectswhich during the tax period there was no movement of funds in the accounts. In this case we are talking not only about income, but also about expenses. If, after reporting, it was found that the company has carried out a business transaction, for example, shipment of products, it is necessary for it to submit updated documentation.
But the control body sometimes does not accept thisreporting, demanding to present the primary. In such situations, the FTS may impose a penalty for late submission of the VAT return. As the authorities clarify, the UNU shall be filed in accordance with paragraph 2 of paragraph 2 of Art. 80 NK. If an enterprise does not perform operations due to which there is a movement of funds in bank accounts or at the cash desk, it is entitled, instead of declarations for each tax, to submit a simplified (single). Upon detection of the taxable item for the period in which the statements were submitted, the payer has an obligation to make changes to the documentation and submit it in the manner provided for in Art. 81. If the entity has done this, then he cannot be charged a penalty for late submission of the VAT return. Such statements will be considered as updated.
Above was considered a separate case, when notmay be imputed for late delivery of the VAT return. In 2015, the size of the penalties did not change. The law, however, establishes a time limit after which the amount may increase. So, for example, the penalty for late submission of the VAT declaration in 2015 was 5% of the imputed amount of the fee, but not less than 1000 p. This value was set for subjects who missed up to 180 days from the reporting date. This period is set for other fees. For example, the penalty for late submission of the declaration on the simplified tax system for 2014 also amounted to 5% of the imputed amount, but not less than 1000 p. If the payer does not submit documents for more than 180 days, then the percentage increases several times. This procedure also applies to every imputed charge. For example, the penalty for late delivery of the transport tax declaration will be 30% of the deduction amount. Here also the size of the sanction should not be less than 1 thousand r.
The law provides for cases whenthe payer can reduce the amount of the fine. They are set in art. 114 NK. For example, a penalty is imposed for late delivery of a land tax declaration. The FTS will usually call the payer a notice. In the inspection, the subject becomes acquainted with the act of checking against painting. After the payer has signed this document, he has two weeks to file a petition to reduce the imputed amount.
The penalty for late submission of the 2013 VAT return, as well as 2016, can be reduced at least by half. In Part 1 of Art. 112 provides for the following conditions:
What can be attributed to the last factors? For example, the most common circumstances to reduce the penalty for late submission of the UTII declaration for 2014 were:
The more circumstances are indicated, the higher the likelihood that the recovery amount will more than double. For example, in practice there are many cases where the fine has been reduced 4 times.
In addition to the monetary collection, the tax administration mayfreeze the bank accounts of the subject. Such an opportunity is provided by the FTS in accordance with Art. 76 NK. Paragraph 3 of this article establishes the right of the inspectorate to suspend operations on accounts in the payer's bank if the declaration was not submitted 10 days after the date provided for by the legislation. It should be said that all account transactions are blocked on the account. That is, you can transfer funds.
Вместе с этим законодательство устанавливает priority of recovery of funds from the debtor. The penalty imputed to the tax authority is in the third stage. The decision to cancel the blocking should be made no later than 1 day after the submission of the declaration.
In the new edition of Art.119 of the Tax Code it is established that the penalty for late submission of the declaration is calculated on the basis of the amount of tax not paid within the time specified by law. This provision in the previous article was absent, which caused controversy. It was not entirely clear at what point the sanctions should be determined - on the day of the completion of the term or the actual filing of the statements. If the tax has been fully paid, but the declaration is not submitted, then the penalty will be 1000 r. If a part of the amount has been deducted, the amount of the sanction is determined by the difference between the actually paid and the imputed amount of the mandatory payment.
The tax laws are quite clearset deadlines for filing the declaration. Such strict regulation is due to the fact that the mandatory deductions of individuals and legal entities constitute a significant share of budget revenues. Accordingly, the state seeks to ensure proper control over the timeliness of revenues. Violations, as can be seen from the article, can be caused by different circumstances. The law, of course, provides for payers certain possibilities for reducing the sanctions. In addition, the Tax Code establishes a number of responsibilities for control bodies. But as practice shows, often circumstances are not taken into account. In this regard, it is better to do everything on time: how to pay taxes and submit reports on them. In this case there will be no proceedings and problems.
