Article 119 of the Tax Code of the Russian Federation - Failure to submit a tax return
(calculating the financial result of an investment partnership)

Failure to submit a tax return (calculation of insurance premiums) within the deadline established by the legislation on taxes and fees

entails a fine in the amount 5 percent the amount of tax (insurance contributions) subject to payment (additional payment) on the basis of this declaration (calculation of insurance premiums) for each full or partial month from the day established for its submission, not paid within the deadline established by the legislation on taxes and fees, but no more than 30 percent of the specified amount and not less than 1,000 rubles.

Failure of the managing partner responsible for maintaining tax records to submit a calculation of the financial result of the investment partnership to the tax authority at the place of registration within the period established by the legislation on taxes and fees
entails a fine of 1,000 rubles for each full or partial month from the date established for its submission.

Article 119 1. Violation of the established method of submitting a tax return (calculation)

Failure to comply with the procedure for submitting a tax return (calculation) in electronic form in cases provided for by this Code shall entail a fine of 200 rubles.

Article 119 2. Submission to the tax authority by the managing partner responsible for maintaining tax records of a calculation of the financial result of an investment partnership containing inaccurate information

Submission to the tax authority by the managing partner responsible for maintaining tax accounting of a calculation of the financial result of an investment partnership containing false information shall entail a fine of forty thousand rubles.

The same acts committed intentionally will entail a fine of eighty thousand rubles.

Commentary on Article 119 of the Tax Code of the Russian Federation

Article 119 of the Tax Code of the Russian Federation establishes liability for violating the deadlines for submitting a tax return. At the same time, the said norm does not provide for liability for sending a declaration in an unspecified (outdated, no longer in force) form.

Consequently, holding a taxpayer accountable for submitting a tax return in an unspecified (outdated, no longer valid) form is unlawful.

For failure to submit (late submission) of tax calculations, the liability provided for in Article 119 of the Tax Code of the Russian Federation does not apply. Responsibility for late submission of the specified calculation is established by paragraph 1 of Article 126 of the Tax Code of the Russian Federation.

Individuals who have received income must submit a tax return (3-NDFL) by April 30 of the next year, i.e. "surrender" yourself.

A tax return can be submitted to the tax office:

• through a representative;

  by mail;

  via electronic communication channels (if this is expressly provided for by regulations).

Article 119 of the Tax Code of the Russian Federation does not provide for liability for violation of the established method of submitting a tax return. As explained in the letter of the Department of the Ministry of Taxes of Russia for Moscow dated October 12, 2004 N 11-15/65542, the procedure for submitting a tax return by mail, established by Article 80 of the Tax Code of the Russian Federation, is considered violated if there is no inventory of the contents, and this may lead to penalties tax liability under Article 119 of the Tax Code of the Russian Federation.

The date for submitting a tax return sent by mail is the date indicated on the Russian Post stamp. In this case, the date indicated on the calendar stamp of the postal operator confirms only the date of receipt of the declaration with an inventory of the attachment from the taxpayer and, for the purposes of applying Article 80 of the Tax Code of the Russian Federation, is not recognized as the date of submission of the tax return.

A declaration that is not submitted in full does not contain all the information necessary to exercise tax control over the taxpayer and does not allow checking the correctness of calculation and payment of tax. Consequently, such a document does not meet the requirements established by paragraph 1 of Article 80 of the Tax Code of the Russian Federation for such a document as a declaration, and cannot be considered submitted within the established period. This conclusion is also confirmed by judicial practice (see, for example, Resolution of the Federal Antimonopoly Service of the East Siberian District dated February 17, 2006 N A19-22309/05-5-Ф02-321/06-С1).

In addition, from January 1, 2014, fines under Art. 119 of the Tax Code of the Russian Federation, it is also possible for persons who are not VAT payers, in the case of issuing invoices with an allocated tax amount. Before this date, the issue of bringing them to justice was also controversial. Moreover, the Presidium of the Supreme Arbitration Court of the Russian Federation took the side of organizations and entrepreneurs. He indicated that VAT defaulters cannot be held liable for failure to submit declarations for this tax (see, for example, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 30, 2007 N 4544/07).

Explanations of the Ministry of Finance on the application of Article 119 of the Tax Code

Letter of the Ministry of Finance of Russia dated October 7, 2011 No. 03-02-08/108 issues of liability for failure to submit a tax return on time.

The taxpayer is obliged to submit a tax return to the tax authority within the period established by law, including in the absence of tax to be paid (information letter of the Presidium of the Supreme Arbitration Court of Russia dated March 17, 2003 No. 71).

For failure to comply with this requirement, tax liability is provided (Article 119 of the Tax Code of the Russian Federation), the minimum fine is 1000 rubles.

Explanations of the Federal Tax Service of the Russian Federation on the application of Article 119 of the Tax Code
Letter
dated December 18, 2012 No. AS-4-2/21574

The Federal Tax Service, in connection with incoming requests from territorial tax authorities regarding the procedure for holding organizations liable that do not provide accounting and tax reporting, reports the following.

Failure by a taxpayer to submit a tax declaration to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees entails, in accordance with paragraph 1 of Article 119 of the Tax Code of the Russian Federation, the collection of a fine in the amount of 5 percent of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for every full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Failure by a taxpayer (fee payer, tax agent) to submit to the tax authorities documents and (or) other information provided for by the Tax Code and other acts of legislation on taxes and fees, if such an act does not contain signs of tax offenses provided for in Articles 119 and 129.4 of the Tax Code Code, entails, in accordance with paragraph 1 of Article 126 of the Tax Code, a fine in the amount of 200 rubles for each document not submitted.

Violation of the deadlines established by the legislation on taxes and fees for submitting a tax return to the tax authority at the place of registration entails, in accordance with Article 15.5 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation), a warning or the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles .

Failure to submit within the period established by the legislation on taxes and fees or refusal to submit to the tax authorities, customs authorities documents and (or) other information necessary for the implementation of tax control, completed in accordance with the established procedure, as well as the submission of such information incompletely or in a distorted form, except for the cases provided for in Part 2 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation, entails, in accordance with Article 15.6 of the Code of Administrative Offenses of the Russian Federation, the imposition of an administrative fine on citizens in the amount of one hundred to three hundred rubles; for officials - from three hundred to five hundred rubles.

In this case, one should take into account the provision of paragraph 2 of Article 108 of the Tax Code, from which it follows that no one can be held accountable again for committing the same tax offense (Resolution of the Federal Antimonopoly Service of the West Siberian District dated June 20, 2011 in case No. A27-13715 /2010 (By ruling of the Supreme Arbitration Court of the Russian Federation dated January 16, 2012 N VAS-11154/11, the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused)).

The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation will bring this letter to the subordinate tax authorities.

The article was written and posted in 2010. Added - 10/04/2014, 11/14/2014, 03/02/2018

In this article:

• what sanctions are provided for late submission of a declaration (according to the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation)?;
• how to calculate the fine: consider several options depending on the period of delay in submitting the declaration;
• Let's give examples of calculations.

Each new calendar year brings us some changes in the field of accounting and taxation. As a rule, new reporting appears every year and old ones are abolished. And at the same time, the risk of untimely delivery also increases.

In this article we will try to consider what sanctions are provided for late submission of tax reports, and how to independently calculate the fine.

First, let's find out what reports relate to tax returns. Because the very concept of “tax reporting” includes not only declarations, but also tax calculations, as well as various forms of documents provided upon request or on the personal initiative of the taxpayer.

Tax returns include:

• VAT declaration;
• Income tax return;
• Property tax declaration;
• Land tax declaration;
• Transport tax declaration;
• Water tax declaration;
• Excise tax declaration;
• Gambling tax return;
• Declaration of tax paid in connection with the application of the simplified taxation system;
• Declaration on UTII;
• Declaration on Unified Agricultural Tax;
• Single simplified declaration.

All penalties that may be imposed on a taxpayer for late filing of returns can be combined into a table, allowing you to easily remember them.

Table 1 - sanctions for late submission of tax returns in accordance with the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

Type of punishment	Note
according to the Tax Code of the Russian Federation
Fine on organization in the amount of 5% (Article 119 of the Tax Code of the Russian Federation)	The amount of the fine is calculated for each full or partial month of delay from the date established for filing the declaration. * The fine is calculated based on the amount of tax not paid on time. If the tax is paid on time or there is an overpayment on the personal account on the date of payment of the tax, then the fine for late submission of the declaration will be a minimum amount of 1000 rubles.
Blocking of the current account after 10 working days from the date of submission of the declaration (subclause 1, clause 3, article 76 of the Tax Code of the Russian Federation; clause 6, article 6.1 of the Tax Code of the Russian Federation).	This right is retained by the tax office for three years. It should also be noted that the blocking amount has no restrictions (letter of the Ministry of Finance of Russia dated April 15, 2010 No. 03-02-07/1-167). It is important to know that blocking of bank accounts does not apply if there was a late submission of calculations of advance tax payments.
according to the Code of Administrative Offenses of the Russian Federation
Responsibility of officials: - warning - fine from 300 rubles. up to 500 rub. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).	The court may mitigate the punishment by reducing the amount of the fine by 50% or more, or even make a decision only with a warning.

I would like to clarify that for failure to submit a zero declaration, the same fine under Art. 119 of the Tax Code of the Russian Federation. But, since there is no amount to pay, a minimum fine of 1,000 rubles is imposed.

As for interim reporting (for example, a tax return for income tax), the fine should not be 5%, but 200 rubles (this is stated in paragraph 17 of the Letter of the Federal Tax Service of August 22, 2014 N SA-4-7/ 16692).

Note! link.

Calculation of fines for late filing of tax returns

To calculate fines, there are many online calculators that will allow you to calculate the fine to the penny; to do this, you just need to enter the amount of tax on the tax return that was submitted late. Indicate the day following the return filing deadline and the return filing date.

If you count on your own, then you need to adhere to the following formula:

Amount of fine = Amount of tax not paid on time, subject to payment (additional payment) on the basis of the declaration × 5% × Number of months *

* For calculation purposes, the month of actual filing of the declaration and the month with the deadline for filing are taken as complete.

Examples

To make the calculation clearer, let’s look at the following situations:

1. Tax return for UTII for the 3rd quarter. was submitted on October 26, 2016. The deadline for filing is October 20, 2016. The amount of tax payable on this return is RUB 34,121. The tax amount was not paid on time, the 25th day of the month, for the reporting period (10/25/2016)

Then the amount of the fine will be:

RUB 34,121 × 5% × 1 month. = 1,706.05 rub.

The amount of the fine is 1706.5 rubles. more than the minimum fine (1000 rubles) and less than its maximum amount, which is 10,236.3 rubles. (RUB 34,121 × 30%). Accordingly, the organization is obliged to pay 1706.5 rubles.

2. VAT return for the 4th quarter. 2016 was submitted on March 25, 2017. The filing deadline is January 25, 2017. The amount of tax payable on this return is RUB 4,500. The payer also paid the entire tax amount on March 25, 2017.

Since VAT payers have the right to pay the tax amount in equal installments no later than the 25th day of each of the three months following the expired tax period, based on the example, the tax on the VAT return for the 4th quarter of 2016 had to be paid within the following deadlines:

• until January 25, 2017 - 1,500 rubles. (1/3 of the accrued amount = 4500 rub./3);
• until 02/25/2017 - 1500 rubles. (1/3 of the accrued amount = 4500 rub./3);
• until March 25, 2017 - 1,500 rubles. (1/3 of the accrued amount = 4500 rub./3).

Since the tax was not paid within the deadlines of January 25, 2017 and February 25, 2017, the fine will be:

• for late payment of tax due January 25, 2017: RUB 1,500. × 5% × 3 months. = 225 rub.
• for late payment of tax due February 25, 2017: RUB 1,500. × 5% × 2 months. = 150 rub.

Total: 375 rub.

Let's check whether the calculated fine amount complies with the conditions of Table 1.

The amount of the fine is 375.00 rubles. less than the minimum fine (1000 rubles) and, accordingly, the organization is obliged to pay not 375.00 rubles, but 1000 rubles.

3. The tax return under the simplified tax system for 2015 was submitted on October 28, 2016. The deadline for filing was April 1, 2016. The amount of tax calculated for the year was 100,000 rubles. Including, at the end of the year (for the 4th quarter), the amount of tax to be paid additionally amounted to 15,000 rubles. At the time of submitting the declaration, the payer had not paid these 15,000 rubles.

Then the amount of the fine will be:

15,000 rub. × 5% × 7 months. = 5,250.00 rub.

Let's check whether the calculated fine amount complies with the conditions of Table 1.

The amount of the fine is 5,250 rubles. more than the minimum fine (1,000 rubles) and more than its maximum amount, which is 4,500 rubles. (RUB 15,000 × 30%). Accordingly, the organization is obliged to pay not 5,250 rubles, but 4,500 rubles.

Let us remind you! To prepare and submit reports, use the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. In addition, the service will remind you of the upcoming deadlines for submitting all necessary reports. You can get free access to the service by

Failure to submit an income tax return on time is punishable by law. The corresponding legal norms were introduced back in 2013. They began to be used the following year, but they are still in effect today. Today we will find out which one is provided fine for late submission of declaration Personal income tax and how it can be avoided.

So, if the declaration is not submitted on time, then the person guilty of this is punished with a fine. The amount of the latter is 5 percent of the unpaid tax amount according to the declaration for each overdue month. But, which is typical, the total percentage in this case should not exceed 30 points. At the same time, the payment amount must be at least 1,000 rubles, even if the period of delay lasted less than one month, and the amount of 5 percent of taxes did not exceed 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

With the introduction of new norms of the Tax Code, the issue regarding the amount from which a fine must be paid has become significantly clearer. The fact is that before this there was a double interpretation of the code.

1. On the one hand, the fine should be calculated on the amount of debt that had accrued at the time of submitting the (even late) declaration.
2. On the other hand (this option was more popular), the fine should be calculated on the total debt, i.e., without being tied directly to the declaration.

It turns out that in the second case, the fine must be paid from the total amount of unpaid taxes, which are calculated on the basis of the data specified in the declaration (and not those calculated at the time of submission of the latter).

Thus, if the conditions of the second approach are accepted, then the penalty for late filing still remains, since if a person does not submit a return on time, this will lead to late payment of the taxes themselves, for which, in turn, a fine will be charged. Let us also note that this interpretation was not only popular in the courts - it was recommended by the supervisory authorities themselves. But in the new edition of the Tax Code this point is spelled out in every detail, thereby eliminating any misinterpretations when calculating fines.

Note! The law has no reverse side, so for those who did not submit a declaration for 2013, the punishment came according to the new rules. This is explained by the procedure for accepting personal income tax declarations: annual reports must be submitted next year, which means that in the same year responsibility for late submission begins.

Who is subject to penalties for late declaration?

The new version of the law has one serious addition. Thus, now both the taxpayer himself and all persons who are obliged to provide it are responsible for the delay in documentation. And even in cases where they do not have to pay taxes at all.

It turns out that today the following are subject to responsibility regarding the timely filing of declarations:

• tax payers;
• tax evaders;
• tax agents.

For example, even those legal entities that are not VAT payers can now be fined. The reason is this: if a business provides customers with invoices indicating the amount of VAT, then they must file a return for this tax, as if they themselves were the payer. And if the reporting is not submitted on time, the tax inspector has the right to fine the company.

The same applies to those organizations that are registered as individuals. person (including individual entrepreneurs). It cannot be said that such a violation had not been punished in any way before, but the maximum liability for it was a fine of 200 rubles.

The amendment to the tax legislation described above did not raise any objections or resistance. Moreover, both judges and tax authorities unanimously recognized this adjustment as a necessary measure in order to unify and streamline the tax field of Russia. By the way, a proposal with a similar solution was present in a letter from the Ministry of Finance back in 2004. Four years later, it was considered by the Ural Arbitration Service. Therefore, unanimous acceptance reflects the fact that the decision was vital and will have a positive impact on the tax process in the future.

In what cases is it not necessary to pay a fine?

Note that all the previously described innovations relate to punishment for late or incorrect filing of tax returns only. At the same time, a delay in submitting other reports (listed below) cannot serve as a reason for a fine in accordance with the new rules, since the innovations in the Tax Code do not affect these documents at all. The same applies to documents on the simplified tax system and income tax.

In particular, these include:

• tax agent declarations;
• intelligence;
• certificates;
• calculation.

Let us add that the tax return itself, submitted before the end of the tax period, and the calculation of the advance payment are two completely different documents. And if you do not submit the advance payment calculation on time, this, again, will not entail fines, which are determined by new clarifications in the legislation. You should not forget about this, because many people often confuse these documents.

Another important point is that adjustments to the rules apply exclusively to tax returns, which means that in case of violation of the filing of some other documents, attempts to bring about punishment are not legal. Therefore, it is not at all necessary to pay fines in such cases.

Note! If you have been issued an unlawful fine, you can cancel it by filing a complaint with the Tax Inspectorate. If this does not bring any result, then go to court.

New legislation also provides for a lot of mitigating circumstances under which the amount determined for repayment may be revised downward. Moreover, this amount may even be lowered below the minimum value (1,000 rubles).

How to pay a fine accrued for late submission of a declaration?

Everyone has the opportunity to pay a fine using budget money. What this means is that if you fail to file your return on time and are assessed a penalty for doing so, you can pay that liability off of your future taxes. But this is only possible in cases where the main activity of the company does not provide a tax base for the payment of income tax.

In addition, responsibility can be transferred to the chief accountant or the head of the enterprise. After all, according to the law, it is the people who occupy these positions who are responsible for the accuracy and timeliness of filing tax documents. This means that if a company has been fined, it has the right to shift responsibility from itself to individuals.

Video - What happens if you don’t submit your declaration on time

M.G. Sukhovskaya, lawyer

Penalty for being late in submitting a zero declaration: how to reduce it or not pay at all

A sample petition to take into account mitigating circumstances can be found: section “Document Forms” of the ConsultantPlus system

As you know, even if at the end of the tax period the amount of tax payable is zero, you still need to submit a return on time for those taxes for which the organization or entrepreneur is a taxpayer and clause 1 art. 80 Tax Code of the Russian Federation. Failure to submit it on time will result in a fine of 1,000 rubles. clause 1 art. 119 Tax Code of the Russian Federation; clause 18 of the Resolution of the Plenum of the Supreme Arbitration Court of July 30, 2013 No. 57 (hereinafter referred to as Resolution No. 57); Letter of the Ministry of Finance dated February 16, 2015 No. 03-02-08/6944 This is the minimum amount of the sanction established in the Tax Code. But it can also be reduced several times, and sometimes a fine can be avoided altogether.

For late submission of advance payments based on the results of reporting periods, you can't fine as for late filing of a declaration, even if the calculation is called a declaration (for example, as in the case of income tax b) paragraph 17 of Resolution No. 57; Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692; Resolution 7 AAS dated 05/06/2015 No. 07AP-2591/2015. In this situation, a fine is imposed under paragraph 1 of Art. 126 Tax Code of the Russian Federation - 200 rubles. for each payment submitted late.

METHOD 1. Submit a petition to the Federal Tax Service or the court to take into account mitigating circumstances

If there is at least one such circumstance, the tax penalty must be reduced by at least two times clause 3 art. 114 Tax Code of the Russian Federation. Moreover, this rule also applies to the minimum fines, as in our case. paragraph 18 of Resolution No. 57; Letter of the Ministry of Finance dated June 18, 2015 No. 03-02-08/35141.

We wrote in detail about what tax mitigating circumstances there are and how to claim them:

Note that a double reduction of the fine is not the limit; the court has the right to reduce the fine by more than half clause 19 of the Resolution of the Plenum of the Supreme Court No. 41, Plenum of the Supreme Arbitration Court No. 9 of 06/11/99. There are solutions in which the 1000-ruble fine for failing to pass a zero on time was reduced by 10 times (to 100 rubles). see, for example, Resolution of the AS UO dated 03/03/2015 No. F09-699/15; FAS North Caucasus Region dated April 30, 2014 No. A53-5736/2013, and even 20 times (up to 50 rubles) see, for example, Resolution 20 AAS dated March 18, 2014 No. A09-2661/2013. But the court is unlikely to agree to reduce the fine to zero, since this will actually be a release of the involved person from tax liability and Appeal ruling of the Supreme Court of the Republic of Karelia dated January 22, 2013 No. 33-199/2013.

As circumstances mitigating liability for such a violation, the following can be stated: clause 1 art. 112 Tax Code of the Russian Federation; Resolution 7 of the AAS dated September 17, 2014 No. A27-17853/2013; 2 AAS dated January 11, 2013 No. A82-7050/2012; 3 AAS dated May 30, 2013 No. A74-4605/2012, dated January 23, 2013 No. A74-1981/2012; 8 AAS dated July 10, 2015 No. 08AP-5698/2015:

• committing an offense for the first time and unintentionally;
• no negative consequences for the budget;
• short period of delay;
• social significance of the offender’s activities;
• belonging to small businesses;
• difficult financial situation.

When applying to the Federal Tax Service or the court for the application of mitigating circumstances, it is better to declare them “in bulk”, in the aggregate. The more circumstances you indicate, the higher the chances that the fine will be reduced.

METHOD 2. Convict the inspectorate of violating procedural deadlines and, as a result, missing the total deadline for collecting a fine

To understand how to do this, you need to know the rules for calculating this cumulative period. Let’s say a company submitted a zero income tax return for 2014 not on March 30, as it should have clause 4 art. 289 Tax Code of the Russian Federation, and August 6. A violation such as failure to submit a tax return on time must be processed and processed in the manner provided for in Art. 101.4 Tax Code of the Russian Federation clause 2 art. 100.1 Tax Code of the Russian Federation; clause 37 of Resolution No. 57. This means that the chain of procedural deadlines will look like this:

1clause 1 art. 101.4, paragraphs. 2, 6 tbsp. 6.1 Tax Code of the Russian Federation; 2Appendix No. 38 to the Order of the Federal Tax Service dated 05/08/2015 No. ММВ-7-2/189@; 3paragraph 29 of Resolution No. 57; pp. 2, 6 tbsp. 6.1 Tax Code of the Russian Federation; 4clause 4 art. 101.4 Tax Code of the Russian Federation; 5clause 5 art. 101.4, paragraph 7 of Art. 6.1 Tax Code of the Russian Federation; 6clause 6 art. 101.4 Tax Code of the Russian Federation; 7clause 2 art. 70, paragraph 10, art. 101.4 Tax Code of the Russian Federation; 8clause 6 art. 69 Tax Code of the Russian Federation; 9clause 4 art. 69, paragraph 6 of Art. 6.1 Tax Code of the Russian Federation; 10clause 1 art. 115, paragraph 3 of Art. 46 Tax Code of the Russian Federation

And if the Federal Tax Service Inspectorate files a claim after 06/07/2016, then it will not be satisfied due to the missed statute of limitations for collecting a fine. clause 1 art. 115 Tax Code of the Russian Federation; Resolution of the FAS VSO dated November 18, 2013 No. A74-702/2013.

What do inspectors do? They follow the recommendation of the Federal Tax Service, according to which even if a tax violation consists only of submitting a declaration late, it must still be drawn up desk inspection report and Letter of the Federal Tax Service dated July 16, 2013 No. AS-4-2/12705 (clause 1.6).

Let us remind you that the inspectorate has 3 months and 10 working days from the date of submission of the declaration clause 1 art. 100, paragraph 2 of Art. 88 Tax Code of the Russian Federation. And to draw up an act in accordance with Art. 101.4 Tax Code of the Russian Federation - 10 working days from the date of discovery of the violation clause 1 art. 101.4 Tax Code of the Russian Federation(in this case, this is the day the declaration is submitted to the Federal Tax Service after the deadline). Do you feel the difference?..

ATTENTION

Arguments about tax authorities’ failure to comply with the deadline for drawing up a report can only be presented in court about clause 31 of Resolution No. 57:

• <или>as an objection to the claim that the inspection filed according to the rules of Art. 46 Tax Code of the Russian Federation;
• <или>when challenging a request received by a taxpayer to pay a fine or a decision to collect it.

Drawing up a desk audit report seems justified only if the Federal Tax Service actually carried out such an audit, that is, checked the correctness of calculation of the tax declared in the declaration, requested explanations for identified errors or supporting documents, and carried out other control measures. In this case, the list of verified documents and information about the activities carried out must be indicated in the act clause 3.1 of the Requirements (Appendix No. 24 to the Order of the Federal Tax Service dated 05/08/2015 No. ММВ-7-2/189@).

If the “cameral” act only indicates a violation under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation and there is no information about violations identified during the inspection and (or) about the implementation of measures aimed at identifying them, then the following must be kept in mind.

According to the Tax Code, a desk audit report is drawn up only if violations of tax laws are identified during such an audit. clause 1 art. 100 Tax Code of the Russian Federation. The fact of violation of the deadline for submitting the declaration is revealed not during the chamber meeting, but directly on the day of its untimely submission to the Federal Tax Service. And identifying this fact does not require a desk audit (especially for a “zero”), because you just need to compare the deadline for submitting the declaration established in the Tax Code with the date of its actual submission.

As you can see, even the minimum fine can be reduced to almost nothing, but this will require some effort.

Fines for failure to submit tax reports threaten not only those taxpayers who deliberately ignore discipline, but also those who simply forgot about the deadlines. The article will discuss the penalties imposed for such violations.

Late submission of reports - a fine is imposed regardless of the reason for the delay

In business practice, it is quite difficult to meet a taxpayer who has never violated the time frame established for submitting reports to the Federal Tax Service. This happens for various reasons, including forgetfulness. Periodic changes in legislation play an important role in disruptions. However, all delays are subject to fines, regardless of the reasons.

There is a slight relaxation in the legislation that allows you to submit tax reports not before holidays and weekends, if the due date falls on these days, but on the first working day following them (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

NOTE! From January 1, 2017, the functions of administering insurance premiums, in accordance with paragraphs. 7, 10 tbsp. 431 of the Tax Code of the Russian Federation, passed to the Federal Tax Service. Now, as far as calculations are concerned, we need to focus on tax legislation, and not on the law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ.

How much is the fine for late reporting?

Tax Code of the Russian Federation in Art. 119 determines that late submission of tax reports or failure to submit them at all entails a fine. Its size is 5% of the amount that, due to indiscipline, was not included in the budget in a timely manner.

For cases where the amount of tax cannot be determined due to the lack of a declaration, a fine of 1,000 rubles is still paid. An upper limit has also been established - the amount of the fine cannot be more than 30% of the unpaid tax.

If the taxpayer did not conduct any activity during the reporting period, he is required to file a zero return. Its delay or absence will entail a minimum fine of 1,000 rubles.

It should be taken into account that tax authorities have additional levers to influence an undisciplined taxpayer. They are indicated in paragraph 3 of Art. 76 Tax Code of the Russian Federation. For example, if the report is not received by the inspectorate within 10 days after the deadline for submission has passed, the current account of the company or individual entrepreneur will be blocked.

NOTE! The VAT return should be submitted only in electronic form. If this condition is not met and the report is received on paper, the declaration will be considered unsubmitted.

In paragraph 1 of Art. 126 of the Tax Code of the Russian Federation there is another fine imposed if the tax authorities did not see signs of an administrative violation in the delay in reporting. In such cases, the amount of the sanction is 200 rubles. for each unsubmitted document.

The above fines apply to organizations. However, in Art. 15.5 of the Code of Administrative Offenses of the Russian Federation provides for punishment that may befall a manager or other official guilty of failure to submit a report. The fine here, however, is small - from 300 to 500 rubles.

The amount of fines for violation of deadlines for submitting reports is a minimum of 1,000 rubles, a maximum of 30% of the calculated tax amount. An official can also be fined for such a violation within 500 rubles. If the delay is more than 10 days, the current account will be blocked.