Missing the statutory deadline for submitting the declaration will inevitably be followed by fine for 3-NDFL for 2016 year. Is it always? In our review, we dealt with this issue.

What will they punish

For everyone who does not want to run into a year, the reference point should be one - April 30, 2017. Taking into account the postponement of the deadline due to the national holiday - May 1 - the last day for submitting this declaration falls on May 02, 2017 inclusive.

Now let's look at the cases in which fine for failure to submit 3-personal income tax in 2017 year. If an individual misses the deadline for filing this declaration established by the Tax Code of the Russian Federation, it falls under Article 119 of the Tax Code of the Russian Federation common to all tax reporting. Moreover, the sanction will be imposed both for missing the deadline for at least 1 day, and generally for not submitting the report.

A separate situation is if the payer declared in the declaration for 2016 both income and the right to deductions for personal income tax. In this case, he is obliged to submit such 3-personal income tax within the prescribed period - no later than May 2, 2017. So, if you are late, you will not be fined.

If only deductions are declared in 3-NDFL, there will be no penalty. Such a declaration is not obligatory, therefore, the deadline for delivery does not apply to it.

Sometimes the 3-NDFL declaration has already been submitted (on time), but the person understands that he messed up. For example, in calculations. And thereby understated the final tax to be transferred to the budget. Then, task number 1 is to overtake the tax authorities and correct all the shortcomings by submitting an updated declaration. There will be no penalty if you meet the general deadline for submitting the initial report.

When the tax on 3-personal income tax is not underestimated, but there are other shortcomings, the “clarification” may not be submitted. Of course, if you send it after May 2, 2017, the tax authorities will not be able to fine you.

If the errors did not lead to an underestimation of the tax amount, you may not submit an updated 3-NDFL declaration, since in this case it is (paragraph 2, clause 1, article 81 of the Tax Code of the Russian Federation). Moreover, if you submitted such a declaration after the deadline for filing the declaration (that is, after April 30), then it is considered submitted without violating the deadline.

How will they punish

tax code fine for 3-NDFL for 2016 year is provided in the amount of 1/20 of the amount income tax, which should fall into the budget, for each month of delay. And not necessarily a full month.

This tax sanction becomes real from the date following the last day of submission of the declaration under the Tax Code of the Russian Federation. That is, from May 03, 2017.

However, there are limits set by law fine for failure to submit 3-personal income tax in 2017 year:

1. the minimum is 1000 rubles;
2. the maximum amount should not exceed 30% of the total amount of tax on 3-personal income tax for 2016.

Keep in mind: non-compliance with the deadline for submitting 3-personal income tax in 2017 obliges to pay a fine of 1000 rubles even for a zero declaration, in which the total income for 2016 zero. This is especially true for IP.

EXAMPLE

According to the 3-NDFL declaration for 2016, Pirogova must transfer 15,000 rubles of tax to the treasury. However, she completed this report too late. It was handed over to the IFTS only on June 6, 2017.

1. We consider 5% of the tax on the declaration:

15,000 × 5% = 750 rubles

2. Completely missed May and not completely June are counted as 2 months. That's why:

750 × 2 = 1500 rubles

Eventually fine for failure to submit 3-personal income tax in 2017 year for Pirogova will be 1,500 rubles.

Also note that:

• one missed day of delivery of 3-personal income tax law equates to a full month;
• if the applied deductions made it possible not to pay personal income tax at all, i.e. payable - 0 rubles, the fine for late 3-personal income tax will still be 1000 rubles.

It's early to relax

But the fine for 3-personal income tax is not the only measure used by the tax authorities. If the deadline for submitting this declaration was violated by a lawyer, notary or private entrepreneur, then after 10 working days from last day submission of these reports, on the basis of Article 76 of the Tax Code of the Russian Federation, settlement accounts in banks can be frozen.

• 22.11.18

  The company submitted a VAT return for the 2nd quarter of 2016 to the inspection in violation of the deadline - July 26 instead of July 25. According to the results of a desk audit, the IFTS fined the company 2.8 million rubles. When determining the amount of the fine, the tax authority took into account the additional charges on the declaration and the amount of the overpayment on the personal account. The courts of three instances (case No. A32-37113/2017) canceled the decision of the inspection, since the deadline for filing was not proven... 1854

• 13.03.18

  In a letter dated February 21, 2018 N CA-4-9 / [email protected] The Federal Tax Service spoke about holding a taxpayer liable if he submitted a clarification after receiving from tax requirement on the presentation of explanations. Those can be claimed in case of detection of errors in the declaration, contradictions between the information contained in the submitted documents, inconsistencies between the information provided by the taxpayer and the information available to the tax authority. ... 5687

• 10.01.18

  The Federal Tax Service announced that the 2018 declaration campaign has begun in Russia. This means that individuals, including private practitioners and a number of individual entrepreneurs, must submit a declaration of income received in 2017 by April 30, 2018. It is necessary to submit a 3-NDFL declaration if in 2017 the taxpayer sold an apartment that was owned for less than the minimum period of ownership, received expensive gifts not from close relatives, won... 3581

• 10.10.17

  Letter dated 03.10.2017 N GD-4-11/ [email protected] The Federal Tax Service sent out a joint letter from the Ministry of Finance N 03-15-07 / 64023, the Ministry of Labor N 17-0 / 10 / B-7610 dated 02.10.2017. This letter has already been reported - it was the result of an agreement between two departments to recalculate the amounts of contributions (for periods expired before January 1, 2017), calculated to the maximum, with individual entrepreneurs who did not submit tax returns on time on their income. Earlier, the PF stated that it would not recalculate if the IP ... 5720

• 04.09.17

  In accordance with Article 119 of the Tax Code of the Russian Federation, the offender is a taxpayer who has not provided within the period established by the legislation on taxes and fees tax return to the tax authority at the place of registration. In connection with this violation, the taxpayer is subject to a fine in the amount of 5% of the amount of tax (insurance premiums) that is payable (additional payment) on the basis of this declaration (calculation of insurance premiums) within the period established by the legislation on taxes and fees, for each full or less than a month from the day set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles. 11506

• 29.05.17

  The material analyzes the features of the taxpayer's fulfillment of the obligation to submit a declaration to the tax authority, as well as the consequences of failure to submit (late submission) of this document. 13254

• 30.03.17

  In March 2012, the businessman sent by mail to the inspectorate a declaration on the simplified tax system for 2011, which is confirmed by the inventory of the attachment to the valuable letter with the mail stamp, postal receipt, and delivery receipt. Having discovered that the declaration was erroneously sent to another inspection, the entrepreneur re-sent the declaration in August 2013. The tax was paid on time. Based on the results of a desk audit, the IFTS attracted an entrepreneur to ... 4544

• 19.01.17

  In a letter dated 05.12.16 No. 03-02-08 / 71886, the Ministry of Finance recalled that if an updated tax return is submitted to the tax authority after the deadline for filing the declaration and the tax payment deadline, then the taxpayer is released from liability in case of submitting an updated tax return before the moment when he found out : about the discovery by the tax authority of non-reflection or incomplete reflection of information in the tax return, as well as errors leading to an understatement ... 4563

• 19.01.17

  On measures of responsibility for submitting an amended declaration after the expiration of the deadlines for filing a declaration and paying tax 4738

• 16.06.16

  As we have already reported, the State Duma passed the third - final - reading of a package of bills aimed at transferring to the tax authorities the authority to administer insurance premiums for mandatory pension, social and medical insurance. It is planned to amend parts one and two tax code(bill No. 1040802-6), to the Budget Code (1040775-6), to the legislation on insurance contributions to state ... 2688

• 10.05.16

  In a letter dated February 29, 2016 No. 24-15 / 019268, the Federal Tax Service of Russia for the city of Moscow indicated that if the incorrect filling out of the VAT return led to an underestimation of the amount of tax payable to the budget, then Article 119 of the Tax Code for failure to submit a tax return within the prescribed time limit establishes a fine of in the amount of 5% of the amount of tax not paid on time, subject to payment (additional payment) on the basis of this declaration, for each full or incomplete month from the date established for it ... 4000

• 25.09.15

  In a letter dated September 3, 2015 N SA-4-7 / 15513, the Federal Tax Service spoke about the submission of Appendix No. 2 to the tax return on income tax when paying dividends to individuals and tax liability measures for its failure to submit. New form declarations and the procedure for filling it out are approved by order of the Federal Tax Service of November 26, 2014 N ММВ-7-3 / [email protected] In Appendix No. 2 to the declaration "Information on the income of an individual paid to him by a tax agent from transactions with ... 2992

• 24.09.15

  On the submission of Annex No. 2 to the income tax return for the payment of dividends to individuals and liability for its failure to submit 2796

• 23.09.15

  In accordance with paragraphs. 4 paragraph 1 of Art. 23 of the Tax Code of the Russian Federation, taxpayers are required to submit tax declarations (calculations) to the tax authority at the place of their registration. According to paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, failure to submit a tax return within the time period established by the legislation on taxes and fees entails a fine in the amount of 5% of the unpaid tax amount for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1000 rubles . 13538

• 14.09.15

  In a letter dated August 14, 2015 N 03-02-08 / 47033, the Ministry of Finance recalled that failure to submit a tax return on time entails a fine of 5% of the amount of tax not paid on time, subject to payment (additional payment) on the basis of this declaration, for every full or incomplete month from the day set for its submission, but not more than 30% of the specified amount and not less than 1000 rubles. There is no minimum fine in a fixed amount in... 8903

• 09.09.15

  On the minimum penalty for failure to file a tax return on time 5273

• 24.08.15

  By letter dated August 12, 2015 N GD-4-3 / 14234, the Federal Tax Service sent a letter to the Ministry of Finance dated July 14, 2015 N 03-11-09 / 40378 on the transition from the simplified tax system to a different taxation regime. If there is a discrepancy with the requirements established for the simplified tax system, the taxpayer switches to the general regime before the end of the tax period - from the beginning of the quarter in which the discrepancies were made. At the same time, the amounts of taxes payable under a different taxation regime are calculated and ... 3205

• 24.08.15

  On the application of the simplified tax system and the rules for switching to other taxation regimes 2928

• 13.03.15

  In a letter dated February 16, 2015 No. 03-02-08/6944, the Ministry of Finance recalled paragraph 1 of Article 119 of the Tax Code. It established that failure to submit a tax return to the tax authority within the established time limit entails a fine in the amount of 5% of the amount of tax not paid within the established time period, payable (additionally paid) on the basis of this declaration, for each full or incomplete month from the date established for its representation, but not more than 30% of the specified amount and not less than 1000 ... 6919

• 13.03.15

  On the amount of the penalty for failure to submit a tax return within the prescribed period, if the amount of tax payable is zero 6222

• 27.01.15

  In a letter dated December 23, 2014 No. 03-07-14 / 66654, the Ministry of Finance recalled that if an individual entrepreneur loses the right to PST, taxes are calculated and paid in the manner prescribed by the Tax Code for newly registered individual entrepreneurs. At the same time, these individual entrepreneurs do not pay penalties in case of late payment of advance payments on taxes payable on general mode taxation during the period for which the patent was granted. Per... 2819

• 27.01.15

  On penalties for late submission of a VAT return by an individual entrepreneur for the period in which he lost the right to apply the PSN 2632

• 10.12.14

  In a letter dated October 31, 2014 N 03-02-07 / 1 / 55540, the Ministry of Finance recalled that the norm on the mandatory submission of a VAT return to in electronic format through telecommunications channels is valid starting from the tax periods of 2014. This provision did not have retroactive effect and did not apply to tax periods that expired before 01/01/2014. The agency also pointed out that the violation of the established method of submitting a tax return ... 1442

• 17.10.14

  In a letter of September 30, 2014 No. SA-4-7 / 19945, the Federal Tax Service announced the cancellation of its four-year-old letter of November 26, 2010 No. ШС-37-7 / [email protected] By a canceled letter (in the part not canceled earlier), the Federal Tax Service notified of the then-new version of Article 119 of the Tax Code, according to which "a taxpayer's failure to submit a tax return to the tax authority at the place of registration within the period established by the legislation on taxes and fees entails a fine of 5% ... 8326

• 10.09.14

  In an extensive letter dated 22.08.2014 No. SA-4-7/16692, the Federal Tax Service, as we have already described in detail, explained to the tax authorities certain aspects of the application of the decision of the plenum of the Supreme Arbitration Court dated 30.07.2013 No. penalties for late submission of tax returns. Responsibility for this is provided for in paragraph 1 of Article 119 of the Tax Code. When imposing a fine for these violations, the tax ... 9234

• 26.06.14

  The decision of the Presidium of the Supreme Arbitration Court on case No. А40-146836/12 has been published, which we discussed at the meeting of the supreme judges. The company failed to transfer 24 million rubles of tax withheld from dividends paid to a foreign company within the prescribed period. The transfer to the budget of this amount took place only a month later. However, all this happened even before the submission of the corresponding calculation to the tax authority, and the calculation already contained everything ... 2660

• 21.03.14

  The Presidium of the Supreme Arbitration Court considered at its meeting in the order of supervision case No. A40-146836 / 12, in which one of the largest operators cellular communication opposed the MIFNS. The company transferred to a foreign company dividends for the past year in the amount of 1.6 billion rubles, while withholding tax amounted to 226.7 million rubles. Not later next day after such events, the company paying dividends, according to the Tax Code, is obliged to transfer to the budget the withheld ... 2665

• 26.02.14

  On the application of paragraph 1 of Art. 119 of the Tax Code in case of failure to submit a tax return within the prescribed period 11161

• 25.02.14

  From January 1, 2014, according to the new edition of paragraph 1 of Art. 119 of the Tax Code of the Russian Federation (as amended by the Federal Law of June 28, 2013 No. 134-FZ) for declarations submitted late, inspectors have the right to fine. Including tax agents. The penalty, as before, is 5 percent (but not more than 30 percent and not less than 1,000 rubles) of the unpaid tax amount for each full or incomplete month from the date set for the submission of the declaration. In the previous version of Art.... 6759

• 20.02.14

  Federal Law No. 134-FZ of June 28, 2013 (hereinafter referred to as Law No. 134-FZ) made some changes to Article 119 of the Tax Code of the Russian Federation, which spells out penalties for failure to file a tax return within the prescribed time limit. These changes came into effect on January 1, 2014. The Ministry of Finance of Russia, in a letter dated January 29, 2014 No. 03-02-07 / 1 / 3242, explained that the updated rules can also be applied to declarations for 2013, the deadline for submission of which comes in 2014 ... 7282

• 16.10.13

  Inspectors do not have the right to fine companies under Article 119 of the Tax Code for failing to submit profit declarations based on the results of reporting periods on time. After all, intermediate forms, although they are called declarations, are not final reporting for the tax period. In fact, these are advance payments, and for being late with such reporting, a company can be punished with a maximum of 200 rubles under Article 126 of the Tax Code. No matter how much... 5185

• 11.10.13

  In a letter dated September 30, 2013 No. SA-4-7 / 17536, the Federal Tax Service recognized that when applying liability under Article 119 of the Tax Code, one should be guided by the provisions of Resolution No. 57 of July 30, 2013 of the Plenum of the Supreme Arbitration Court. In particular, we are talking about paragraph 17 of the ruling, which points to significant differences between tax and advance payment. Therefore, there is a distinction between two independent documents - a tax return submitted on the basis of ... 2 4016

• 11.10.13

  On bringing to responsibility under Article 119 of the Tax Code for late submission of income tax calculations for reporting periods 4321

• 29.08.13

  New clarifications are given on the application of part one of the Tax Code of the Russian Federation 5468

• 02.08.13

  In a letter dated July 16, 2013 No. AC-4-2 / ​​127 [email protected]“On recommendations for holding cameral tax audits“The Federal Tax Service outlined the principles for submitting tax returns, as well as approaches to their desk audits on 42 sheets. The service also focused on the consequences of being late in submitting the declaration. After 10 days after each of the established deadlines for filing declarations, the IFTS generates lists of taxpayers who have not submitted declarations .... 4986

• 13.06.13

  The tax authorities tried to demand tax reporting from the organization twice. The court said they were wrong. 2181

• 06.02.13

  The first duty of the taxpayer is to submit declarations to the IFTS in a timely manner and pay off the budget. However, it is impossible to foresee everything, and sometimes life circumstances put a businessman in a situation where he fails to fulfill his duty for one reason or another on time. The legislation in relation to such cases does not show leniency: any delay in the report threatens with a fine, and the delay in tax payment leads to the accrual of penalties. How impressive are the amounts of such sanctions and what to expect if the delay did occur? Let's figure it out. 6 36064

• 01.02.13

  The additional payment of tax and penalties on the taxpayer's own initiative, although it made it possible to reduce the fine by half, did not become a sufficient reason for a complete exemption from sanctions. The reason is that the company showed compliance with the law already in the process of on-site inspection. 2936

• 15.01.13

  The Federal Tax Service sent out a letter dated December 18, 2012 N AS-4-2 / ​​21574 for use in the work of the tax authorities, in which it recalled the penalties for not submitting tax returns and documents stipulated by the Tax Code to the Federal Tax Service at the place of registration, within the established time limits. The responsibility of the taxpayer is provided for by the Tax Code. Penalties in case of late submission of the declaration are: 5% of the unpaid amount of tax payable (additional payment) on the basis of this ... 5710

• 15.01.13

  The Federal Tax Service clarified the procedure for holding taxpayers liable for failure to submit tax returns 3734

• 24.12.12

  Clarifications on the issue of clarifying the unified (simplified) tax return 2290

• 28.11.12

  Any accountant knows that the tax authorities will fine the organization for late submission of the declaration. But for some, it becomes an unpleasant surprise when the accountant himself is punished for the same violation. In fact, there is nothing to be surprised here. After all, bringing an organization to responsibility does not exempt its officials from administrative responsibility. 15694

• 16.11.12

  The court may reduce the minimum fine for a tax offense based on the public danger of the violation, the damage to the budget and the circumstances of the case. 3915

• 04.10.12

  Letter No. 03-02-08/86 of the Russian Ministry of Finance dated September 25, 2012 clarified that the legislation does not provide for penalties for late submission of the calculation of the advance payment of income tax. Unlike a tax return: failure to submit it within the prescribed period entails a penalty in the amount of 5% of the unpaid amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month from the day ... 2629

• 04.10.12

  On the absence of sanctions established by law for violation of the deadlines for submitting a calculation for advance payments 3316

• 03.10.12

  taxmen different ways violated the chronology of consideration of the individual entrepreneur's tax returns, ultimately offering him to pay a fine for late tax surcharges. The court of cassation pointed out that the tax authority was wrong, while drawing Special attention to concomitant violations on his part, which, although they were not main reason lawsuit, but caused a resonance in the courts. 2 1760

• 21.08.12

  Higher court of Arbitration Decided: the mandatory pre-trial procedure for appealing the decisions of the tax inspectorate applies only to decisions taken on the basis of the results of tax audits. The penalty for failure to submit documents within the period established by the inspection can be canceled in court, bypassing the Federal Tax Service. In addition, decisions of arbitration courts (including the FAS) to leave cases without consideration should not lead to the deprivation of the taxpayer of judicial protection. 1337

• 28.05.12

  The company failed to file its property tax return on time. There is no tax payable. Therefore, the minimum fine prescribed in Article 119 of the Tax Code of the Russian Federation - 1000 rubles - was taken from the enterprise. It, according to the inspection, cannot be reduced. The court noted the serious financial condition taxpayer. And he attributed this to mitigating circumstances, providing for at least a twofold reduction in sanctions. It is legally prohibited to use... 2576

• 22.05.12

  The Ministry of Finance, in a letter dated 12.04.12 No. 03-02-08 / 39, confirmed the legitimacy of charging a fine of 1,000 rubles for late filing of a declaration in form No. 3-NDFL, for which the amount of tax (450 rubles) is less than the amount of the fine. Reason: art. 119 of the Tax Code of the Russian Federation, according to which, for late filing of a tax return, the amount of the fine will be 5% of the unpaid tax amount for each full or incomplete month from the date set for it ... 4490

• 22.05.12

  For late submission of the declaration, the minimum fine will be 1,000 rubles. This is provided for in paragraph 1 of Art. 119 of the Tax Code. However, if there are extenuating circumstances, the amount of the fine may be reduced. Moreover, even the minimum sanction can be reduced, since there are no restrictions on this in the Tax Code (letter of the Ministry of Finance of Russia dated May 16, 2012 No. 03-02-08 / 47). ... 3153

• 09.04.12

  A company that submitted a RSV-1 calculation to the FIU late, it is better to attach an explanatory note to the reporting. How to draw up this document was told by the experts of the Actual Accounting magazine. 75247

• 27.03.12

  The organization did not submit its reports on time. She was fined, but the Federal Antimonopoly Service of the North Caucasian District lifted the sanctions (Decree No. A32-14244/2011 dated March 15, 2012). The court noted that the company was summoned on March 29, 2011 for consideration of the act. This is stated in the act itself. But the decision to prosecute was already issued on March 23, 2011. This means that the act itself was considered earlier and the enterprise was not notified of this procedure, was not allowed to participate ... 1651

• 26.03.12

  Tax inspectorates do not use the right granted by law to reduce penalties for tax offenses. The only question is what caused it: illiteracy, the human factor, or the fear of being accused of corruption. In the case under consideration, the tax inspectorate fined the individual entrepreneur 1,000 rubles for late reporting on imputed tax. The tax itself in the amount of 1259 rubles was paid on time, and the report ... 1 4285

• 12.03.12

  A funny thing: the battle for 100 rubles reached YOU and went back. Meanwhile, the price of the issue has risen sharply. A certain "Impera" LLC ( Volgograd region) filed a tax return for VAT for the 3rd quarter of 2008 in mid-December, and not on October 20, as expected. The tax authority imposed a fine of 100 rubles on the company. The LLC tried to challenge the decision of the tax authority in the courts (case No. A12-10341/2010), pointing out the violation of procedural requirements, ... 3 1952

• 09.02.12

  If there are aggravating circumstances, the minimum penalty for late filing of a tax return may be increased 3041

• 09.02.12

  2610

• 09.02.12

  If there are extenuating circumstances, the minimum penalty for late filing of a tax return may be reduced 2407

• 14.12.11

  The Ministry of Finance believes that ignorance of one's tax obligations is not a reason to exempt a taxpayer from a fine. In particular, when it comes to submitting a declaration in the form of 3-NDFL. Therefore, in order not to get into an unpleasant situation, it makes sense to contact the tax office and find out about your responsibilities. Officials gave such advice in a letter dated 11/21/2011 No. 03-04-05 / 4-915. ... 1890

• 24.10.11

  If you are late with the delivery of the "zero declaration", you will have to pay a minimum fine of 1,000 rubles. 1945

• 17.10.11

  Taxpayers who are late in submitting a "zero" tax return may be held liable under Article 119 of the Tax Code. The amount of the fine will be 1000 rubles. This conclusion follows from the letter of the Ministry of Finance of Russia dated 07.10.11 No. 03-02-08 / 108. The officials' arguments are simple. The Tax Code does not say anywhere that the obligation to submit a declaration depends on the presence or absence of an amount ... 2246

• 14.10.11

  If a taxpayer is held liable for failure to file a return, the sanctions can often be challenged or reduced. This is evidenced by extensive arbitration practice. A fine without an object of taxation An analysis of Article 119 of the Tax Code of the Russian Federation allows us to conclude that it objective side are the actions of the taxpayer related to the late submission of the declaration to the inspection. Therefore, in an efficient way... 11408

• 07.10.11

  The UTII declaration was submitted with a delay. Besides, in the first reporting the tax is underestimated. The company independently corrected the error by submitting a “clarification”. From the amount indicated in the revised reporting, the fine levied under Article 119 of the Tax Code of the Russian Federation was accrued. The court approved the application of the sanction, but not the size. WHO WON Company CAUSE OF THE DISPUT The organization submitted its UTII declaration late. A fine was charged. It is not taken from the tax shown in the first... 1237

• 30.09.11

  The company did not submit the declaration in time and was punished under Article 119 of the Tax Code of the Russian Federation. The penalty is determined from the entire amount of tax payable according to the declaration. The Federal Antimonopoly Service of the North Caucasus District did not agree with this (Decree No. A32-368/2011 of September 22, 2011). According to Article 119, sanctions are levied on the "unpaid amount of tax payable (additional payment)" according to the reporting. On the date of its provision, the organization transferred the entire tax. There is no basis for calculating sanctions. FROM... 1446

• 15.09.11

  Since September 2, 2010, Article 119 of the Tax Code, which provides for penalties for violating the deadlines for filing tax returns, has been in force as amended by Federal Law No. 229-FZ of July 27, 2010. In particular, the minimum fine has been increased 10 times - from 100 to 1000 rubles. The Ministry of Finance believes that if the declaration for the tax periods of 2009 (and earlier) was submitted after September 2, 2010, the inspection should calculate the penalty for payment by ... 2469

• 09.09.11

  When transferring tax payments and submitting a declaration to the Federal Tax Inspectorate, the organization underestimated the amount of tax. She then filed an amended tax return. In this case, the tax inspectorate, having revealed this circumstance, accrued penalties and interest on the basis of subparagraph 1 of paragraph 4 of Article 81 of the Tax Code of the Russian Federation. The taxpayer did not agree with this and filed a lawsuit with the judicial authority. The court took the side of the tax ... 1876

• 10.08.11

  The company may demand a reduction in the amount of the fine imposed before September 2, 2010 for not submitting the declaration on time (Article 119 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia, in a letter dated March 15, 2011 No. YaK-4-8/3962, obliged all inspections to recalculate the amounts of fines presented up to this date, but not yet collected. And the amounts recovered from this date, without taking into account changes in legislation, are set off or returned. 2509

• 15.06.11

  Submission of a declaration for payment, which, as a result of incorrect unloading from accounting program turned into zero - not a reason for a fine. This conclusion was reached by the Federal Arbitration Court of the Moscow District in its decision dated May 19, 2011 No. КА-А40/2904-11. IFTS No. 26 revealed that the Federal State Unitary Enterprise "GosNIIgenetika" for 2007 filed a zero profit declaration, although the tax was transferred. As Elena Trifonova, the chief accountant of the enterprise, told UNP, this ... 1308

• 18.01.11

  If the taxpayer filed the declaration before September 2, 2010, and the decision to bring to tax liability for the late submission of the said declaration must be made after this date, the minimum fine for such a tax offense should be 100 rubles. This was stated in an interview with the Russian Tax Courier magazine by I.A. Sorokin. I.A.... 964

• 01.12.10

  If the travel agency submitted a declaration later than the deadline, even transferring the tax on time, it faces a fine of 1000 rubles. Such explanations were given by the Ministry of Finance of Russia in a letter dated October 21, 2010 No. 03-02-07 / 1479. 2369

• 17.11.10

  For companies that are late in submitting tax returns, but submitted it before September 1, 2010 inclusive, the minimum fine for such an offense is 100 rubles. If the overdue declaration was submitted on September 2, 2010 or later, then a fine of 1,000 rubles is possible, even if the company paid the tax to the budget in full. The Ministry of Finance of Russia came to such conclusions in a letter dated October 21, 2010 No. 03-02-07 / 1479 (answer to a private request).... 1088

• 10.11.10

  According to the Russian Ministry of Finance (letter No. 03-02-07/1479 dated October 21, 2010), the taxpayer is obliged to pay the minimum fine for being late in filing a tax return even if the amount of tax indicated in the tax return is paid in full and on time. Starting from September 2, the amount of the minimum fine in this case is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation as amended by Federal Law No. 229-FZ of July 27, 2010).... 1400

• 01.11.10

  If the taxpayer is late with the declaration, but the tax is paid on time, the company still faces a fine. True, in the minimum amount. Such explanations were given by the Ministry of Finance of Russia in a letter dated October 21, 2010 No. 03-02-07 / 1479. ... 1654

• 28.09.10

  Income tax return for the reporting period is not a tax return in the truest sense of the word, but a calculation of advance payments. And if so, then there can be no fines for its untimely submission under Article 119 of the Tax Code. This conclusion was reached by the judges of the Federal Arbitration Court of the Moscow District in their decision dated 07.09.10 No. КА-А40/9743-10. The court decided that the qualitative difference between a tax return and a calculation ... 1319

• 13.09.10

  We remind you that from September 2, 2010, the minimum fine for a taxpayer's failure to submit a tax return within the prescribed time limit is 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation). Corresponding adjustments were made to Article 119 of the Tax Code of the Russian Federation "Failure to submit a tax return" federal law dated July 27, 2010 No. 229-FZ. It says that for failure to submit the declaration within the period established by law, the fine will be 5% of the unpaid amount ... 2178

• 26.07.10

  Is there liability for late filing of a tax return if the amount of tax payable on the basis of this return is zero? The supreme arbitrators did not speak in favor of the taxpayer. 10776

• 23.07.10

  Amendments to the Tax Code, which are being signed by the President, provide for one fine, regardless of the period of delay with the declaration. Recall that now for those who are more than 180 days late, Article 119 of the Tax Code of the Russian Federation provides for a much higher fine. Companies will have to pay 5 percent of the tax not transferred on the basis of the declaration for each month, but not more than 30 percent of the specified amount and not less than 1000 rubles. ... 1215

• 23.07.10

  The Supreme Arbitration Court changed its position on the imposition of a fine for failure to submit zero declarations. Previously, the court believed that a taxpayer who did not submit a declaration to the inspection, for example, with a VAT amount payable of 0 rubles, should not pay a fine. Now the Presidium of the Supreme Arbitration Court of the Russian Federation in its resolution of June 8, 2010 No. 418/10 came to the conclusion that the taxpayer still has to pay the fine, though the minimum is 100 rubles. Recall, for not presenting ... 931

• 09.06.10

  Even if there were no transactions subject to VAT in the reporting period, and the amount of tax payable is zero, there will be a penalty for late reporting. Such a decision was made yesterday by the Supreme Arbitration Court of the Russian Federation. The essence of the dispute was that the taxpayer did not file a zero declaration in time. The inspectorate considered that it does not matter what kind of declaration: if you are late, pay a fine under paragraph 1 of Article 119 of the Tax Code of the Russian Federation. The taxpayer, in turn, insisted that there could be no fine under the same article, ... 1281

• 30.04.10

  The organization was late with the deadline for submitting the declaration. The tax on such a declaration was a profit in the amount of zero rubles. What is the penalty in this case? Let's turn to judicial practice, how do arbitrators look at this? The Supreme Arbitration Court refused to transfer the complaint of the tax inspectorate to the Presidium, on the grounds that the penalty, taking into account the legal positions of the Constitutional Court on the principles of fairness, should be imposed in proportion to the tax ... 1547

• 05.03.10

  If it follows from the confirmation of the special communications operator that the declaration was sent on time, there should not be a fine under Article 119 of the Tax Code of the Russian Federation. At the same time, it does not matter that the taxpayer does not have a receipt for the acceptance of reports and an input control protocol. The Federal Antimonopoly Service of the North Caucasian District reminded the tax authorities of this in its resolution No. А22-758/2009/1-49 dated 09.12.09. The essence of the conflict is as follows. The company on the last day of the established... 1442

• 15.02.10

  If for some reason the program installed in the inspectorate deleted the file with the declaration, but there is confirmation from the special operator that the report was sent on time, the payer cannot be held liable for failure to submit tax returns. This conclusion follows from the decision of the Federal Antimonopoly Service of the Central District dated January 20, 2010 No. A48-3286/2009. The court considered the following dispute. The entrepreneur on the "simplification" in due time sent by ... 1422

• 20.01.10

  In the event of late submission of the income tax return for the reporting period, the tax authorities are not entitled to hold the company liable under Article 119 of the Tax Code of the Russian Federation for failure to submit reports. This opinion was expressed by the Federal Antimonopoly Service of the North Caucasus District (Resolution No. A32-19097/2009-51/248 of December 22, 2009). Due to the fact that the organization reported on income tax for 9 months in violation of the deadline, the inspectors issued a fine under article 119 of the Tax Code of the Russian Federation for quite ... 1182

• 15.12.09

  A company cannot be fined for failing to file a return for an amount that is significantly greater than the tax itself. At the same time, take into account extenuating circumstances This is a duty of the tax authorities, not a right. This conclusion was made by the Presidium of the Supreme Arbitration Court of the Russian Federation on December 8*. Based on the results of an on-site inspection in 2006, the inspectorate charged SUEK-Krasnoyarsk an additional 5 million rubles in tax on the resale of cars (it was established by a decision of the local council of deputies). Fine... 1241

• 28.08.09

  The enterprise submitted to the inspection the calculation of the UST within the prescribed period, but in a form that did not comply with the law. The inspection fined the company for not submitting a report. Did the tax authorities do the right thing? The FAS of the Moscow District helped to figure it out. The court points out that the objective side of the offense for which the Company was held liable is the failure to provide documents and information. Performance... 1011

• 09.06.09

  Ministry of Finance: For late filing of income tax returns for 9 months. (as well as other advance payments) only a fine of 50 rubles is provided. for each unsubmitted document 3377

• 12.03.09

  If a company submitted a declaration on paper within the prescribed period, although it was obliged to report electronically, the tax authorities cannot fine it for late submission of reports. This conclusion was reached by the Presidium of the Supreme Arbitration Court of the Russian Federation in its resolution of February 17, 2009 No. 11500/08. True, officials of the Russian Ministry of Finance have a directly opposite position on this matter. Therefore, it is possible that until the official position of specialists changes ... 900

• 03.03.09

  Late submission of a declaration for a particular tax, as you know, is punishable. However, completely unexpectedly, the specialists of the Ministry of Finance practically nullified the base for a fine for being late with the submission of the annual declaration on the UST. 2489

• 09.02.09

  If a company that is required to submit a declaration via the Internet has submitted it to the inspection in another way, the tax authorities are not entitled to charge a fine. The judges of the Supreme Arbitration Court came to this conclusion this week. The company employed more than 250 people in 2007, and the inspectorate expected to receive an income tax return electronically. However, the reporting was presented on paper - to report electronically at that moment to the chief accountant ... 1928

• 25.06.08

  Responsibility of payers of insurance premiums for compulsory pension insurance for late submission to the tax authority of calculations of advance payments and declarations on insurance premiums 4354

• 18.06.08

  FAS: If the declaration was submitted in an outdated form, hold the taxpayer liable under Art. 119 of the Tax Code of the Russian Federation is impossible 1798

• 23.05.08

  Tax laws require that tax returns be submitted on time. The delay is punishable by a fine under Article 119 of the Tax Code. Until recently, inspectors calculated it based on the amount of tax payable to the budget. Thanks to the efforts of specialists from the Ministry of Finance, the situation has now changed, and the innovation of officials will appeal to taxpayers. 4272

• 08.04.08

  Subparagraph 4 of paragraph 1 of Article 23 of the Tax Code Russian Federation(hereinafter - the Tax Code of the Russian Federation) the taxpayer is obliged to submit tax declarations (calculations) to the tax authority at the place of registration in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees. 5588

• 29.02.08

  “...Recently, I moved to a new job and discovered that the previous chief accountant did not submit VAT returns for the entire 2006 year. She figured, since there is no tax payable, then you can not report. What is the penalty for the company for this violation? 1

All accountants know that each period has its own certain dates submission of reports. And in no case should they be missed, since for the organization this threatens to impose penalties.

Definition

Let us first consider what is reporting in the IFTS. The submission of documentation to the tax authorities is a set of prepared documents that show information on the calculation and payment of taxes by enterprises, individuals, and individual entrepreneurs.

The reports that must be submitted to the IFTS include:

• Tax return;
• Calculation of advance payment.

A tax declaration is a statement of a person containing all information about the objects that should be taxed, about the source of income, about expenses, income, various benefits, about the amount of tax and other data that may serve as a reason for calculating the tax.

Tax calculation of an advance payment is a statement of a person containing all information about objects that are taxed, income, expenses, sources of income, benefits, tax amount and other data that serve as the basis for calculating an advance payment.

In addition, form 6-NDFL is considered an important document, which contains generalized information on the whole for all persons who received income from a particular tax resident, about the amounts that were accrued and paid to the person, about the calculated and withheld amounts and other data that can serve as the basis for taxation.

Failure to provide this information within the specified time limits will result in penalties.

Varieties of tax reporting

Regardless of what organizational and legal form the enterprise has, it must provide documentation to the tax office. Consider the types of tax reporting.

VAT tax return

income tax return

Personal income tax declaration (3-NDFL)

Help 2-NDFL

Video: Penalties

Help 6-NDFL

Declaration on USN

Declaration on UTII

Penalties for late submission of reports to the IFTS in 2018

Depending on what kind of reporting the enterprise has not submitted, there are also types of liability for non-fulfillment of direct duties.

The table below shows what responsibility and to what extent an organization and an official can bear.

As you can see, the penalties for late submission of reports to the IFTS in 2018 are not so high, but, nevertheless, the consequences of negligence are rather unpleasant, up to criminal liability.

Features of the collection of fines

In addition to the fact that the tax must be paid, the head or accountant of the organization must submit Required documents to the relevant authority.

With a negligent attitude to the delivery of documentation, you can pay not only the loss of a good reputation, but also incur criminal penalties.

Some articles of the Tax Code of the Russian Federation regulate the rules for collecting fines:

1. Art. 119 of the Tax Code of the Russian Federation provides for a minimum and maximum penalty: not less than 1000 rubles, but not more than 30% of the total amount of tax;
2. Clause 1 of Article 112 and Clause 3 of Article 114 of the Tax Code of the Russian Federation make it possible to reduce the cost of a fine upon presentation of objective evidence and arguments;
3. Article 126 of the Tax Code of the Russian Federation regulates a fine for being late in submitting an advance payment calculation: 50 rubles for each document.

Application

The document on tax income was submitted by the enterprise on 12/16/15, despite the fact that the initial day of the deadline established by law was 10/28/15. The amount of the advance payment, which must be taxed on the basis of this document, is 2 million rubles. The advance payment was also transferred on 12/16/15, although the date of 10/28/15 is legally established.

Income tax documentation is provided by the company at the beginning of April 2018, although the deadline for its submission by law is March 28. At the same time, the document indicated the amount of tax going to decrease.

Given the above circumstances, the company will be fined for:

• Submission of documents for 9 months of 2015 later than the due date - 200 rubles. (the amount of punishment will depend on the amount that is payable on the basis of the declaration and the deadlines for delay);
• Providing a declaration for the past reporting year later than the required date - 1,000 rubles. (here the amount of the fine is minimal, since there is no need to pay extra tax on the basis of the declaration for the year).

Of course, penalties do not differ in variety, and even more so they do not hit hard on the pocket of the leadership. For the untimely submission of the declaration, the organization is obliged to pay 1,000 rubles, but the head, in addition, will have to pay at least 300 rubles. Other cases provide the usual warning.

It seems that the penalties for late submission of reports to the IFTS in 2018 are small, but, nevertheless, it is better not to be late with the submission of important tax documentation, and even more so not to enter incorrect data.

Being late can threaten not only with monetary fines, but also with the suspension of the organization's bank accounts. And concealment of information or its distortion threatens with criminal liability.

Failure to submit a tax return (Kalinin Y.V.)

Article placement date: 08/17/2013

What liability is provided by law for late submission of tax returns?

The declaration is a written application of the taxpayer or an application, drawn up in electronic form and transmitted via telecommunication channels using an electronic digital signature, on the objects of taxation, on income received and expenses incurred, on sources of income, tax base, tax incentives, the calculated amount of tax and (or) other data that serve as the basis for the calculation and payment of tax.

Liability for failure to submit a tax return (calculation)

Some taxpayers may experience the following unpleasant situation. The tax return was filed on time, but the tax office does not accept it for one of the following reasons:
- there are no documents confirming the identity of the taxpayer, or the taxpayer refuses to present such documents to the tax inspector if the taxpayer submits the declaration (calculation) in person;
- there are no documents confirming the identity and authority of the authorized representative of the taxpayer to submit a tax declaration (calculation), or confirmation of the accuracy and completeness of the information specified in the tax declaration (calculation), or the authorized representative refuses to present such documents;
- the tax declaration (calculation) is submitted not in the prescribed form (format) and not in the prescribed manner;
- in the tax declaration (calculation) submitted on paper, there is no signature of the head of the taxpayer organization or a representative of the taxpayer authorized to confirm the accuracy and completeness of the information specified in the tax declaration (calculation) and (or) seal;
- in the tax declaration (calculation) there is no EDS of the head of the taxpaying organization, an authorized representative of the taxpayer, or the EDS does not correspond to the signature of the head of the taxpaying organization, an authorized representative of the taxpayer in case of submission of the tax declaration (calculation) in electronic form via telecommunication channels;
- the tax declaration (calculation) is submitted by the taxpayer (his representative) to the tax authority, whose competence does not include acceptance of this declaration (calculation).
If these grounds exist, the tax inspector informs the taxpayer that the declaration was not accepted, indicating the reason orally if the declaration is submitted by the taxpayer personally or through a representative, or by a corresponding notification sent to by mail by registered mail.
It would seem that the declaration was filed without violations, however, according to the Regulations, the tax inspectorate will not accept it if there are violations. And if the taxpayer does not have time to correct this situation, then the tax inspectorate has grounds to hold him accountable under Art. 119 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated November 7, 2008 N 03-02-07 / 1-456).
Responsibility in the form of a fine occurs in case of violation of the deadline for submitting a tax return even for one business day, therefore it is not recommended to postpone its submission until the last day.
Responsibility for failure to submit a declaration within the prescribed period entails a fine in the amount of 5% of the unpaid amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month from the date determined for its submission, but not more than 30% of the specified amounts and not less than 1000 rubles.
The fine will be minimal (1000 rubles) if the deadline is not submitted null declaration or a declaration in which the amount of tax payable is calculated, but the tax itself was paid on time (Letter of the Ministry of Finance of Russia dated 10.21.2010 N 03-02-07 / 1479, Decree of the FAS VSO dated 02.08.2012 in case N A74-1155 / 2011).
If both the deadline for filing the declaration and the deadline for paying the tax are missed, the penalty will be calculated as a percentage of the unpaid amount of tax payable on the basis of the declaration. So, for example, when a taxpayer submits a declaration with a five-day delay, in which the tax payable is calculated in the amount of 500,000 rubles, of which 450,000 rubles. paid on time, the amount of unpaid tax - 50,000 rubles. Since the delay is one incomplete month, the fine under Art. 119 of the Tax Code of the Russian Federation will amount to 2500 rubles. (50,000 rubles - 5%).
If the amount of tax payable is incorrectly indicated in the overdue declaration, the amount of the fine must be calculated based on the amount of tax calculated in accordance with the rules of the Tax Code of the Russian Federation. For example, if the declaration declares 50,000 rubles for payment, but in fact the taxpayer must pay 100,000 rubles, then the fine will be calculated based on 100,000 rubles. (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 15, 2007 N 543/07, FAS ZSO of June 20, 2011 in case N A27-13715 / 2010).

Responsibility for violation of the established method of submitting a tax return (calculation)

Currently, many taxpayers average headcount whose employees for the previous calendar year exceeds 100 people, as well as newly created (including during reorganization) organizations, the number of employees of which exceeds the specified limit, submit tax declarations (calculations) to the tax authority in electronic form.
Failure to comply with the procedure for submitting a declaration (calculation) in electronic form entails a fine in the amount of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). The specified fine is imposed on the taxpayer only if the form (format) of the declaration or calculation complies with the established requirements, but the presentation method is violated.
Note that the inspectorate is not entitled to refuse to accept a declaration on paper (Letter of the Federal Tax Service of Russia dated November 26, 2010 N ShS-37-7 / [email protected]).
Let us assume that the taxpayer does not have the technical ability to submit the tax return electronically by the due date. He can submit it on paper within the prescribed period, and then submit it electronically. In this case, the penalty for late submission of the tax return does not apply, but, given the explanation of the tax department, the taxpayer may be fined 200 rubles. under Art. 119.1 of the Tax Code of the Russian Federation for violation of the method of submitting the declaration.
It should be borne in mind that the simultaneous application of liability established by Art. Art. 119 and 119.1 of the Tax Code of the Russian Federation, is possible only in case of simultaneous violation of both the deadline and the method of submitting the declaration.

Suspension of account transactions for failure to file a tax return

If the organization fails to submit a declaration to the tax authority within 10 working days after the expiration of the period established for its submission, in accordance with paragraph 3 of Art. 76 of the Tax Code of the Russian Federation, the head of the tax authority (his deputy) may decide to suspend operations on the organization's bank accounts and transfers of its electronic Money(Letter of the Ministry of Finance of Russia dated April 15, 2010 N 03-02-07 / 1-167).
It should be borne in mind that the tax inspectorate has the right to suspend operations on the accounts of the taxpayer if he fails to submit declarations for any tax or reporting period, regardless of how long ago it ended. Operations on the organization's accounts may also be suspended if, in the current period, the fact of its failure to submit declarations for previous tax periods for those taxes that it was obliged to pay (Letter of the Ministry of Finance of Russia dated 05.05.2009 N 03-02-07 / 1-227) is revealed .
In such a situation, the taxpayer must submit a tax return to as soon as possible, then the decision to suspend operations on accounts and transfers of electronic funds is canceled by the decision of the tax authority no later than one day following the day the taxpayer submitted the tax return.
In the event of an erroneous or unlawful suspension of operations on accounts or a violation of the deadline for making a decision to unblock an account, as well as a violation of the deadline for sending the corresponding decision to the bank, the taxpayer has the right to file an application addressed to the head of the tax inspectorate. It must indicate the date of submission of the tax return, the number of days overdue tax office, the amount that was blocked, the account number, the calculation of the fine that the tax office will have to transfer for these illegal actions.

Limitation period for liability

By virtue of Art. 113 of the Tax Code of the Russian Federation, a person cannot be brought to tax liability after three years. For exact definition limitation period, it is necessary to establish the date of the tax offense and the date of the decision to hold liable for failure to file a tax return.
When calculating the statute of limitations in respect of liability under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, one should take into account the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, expressed in the Decree of February 22, 2011 N 13447/10: this offense ended when statutory deadline for submitting the declaration. That is, the limitation period for bringing to responsibility in this case should be calculated starting from the next day after the expiration of the established deadline for filing a declaration.

Mitigating and aggravating circumstances

In paragraph 3 of Art. 114 of the Tax Code of the Russian Federation states that in the presence of at least one mitigating circumstance, the amount of the fine is subject to reduction by at least two times. The list of circumstances mitigating liability for committing a tax offense is open (clause 1, article 112 of the Tax Code of the Russian Federation), therefore, the taxpayer has the opportunity to reduce the amount of the fine, including for failure to submit a tax return (Resolution of the Plenum Supreme Court RF N 41, Plenum of the Supreme Arbitration Court of the Russian Federation N 9 dated 11.06.1999).
Thus, the amount of the fine is subject to reduction if: for the first time in the entire period of activity, the taxpayer filed a tax return with a violation of the deadline for submission, while the tax was fully paid on its basis (Resolution of the FAS MO dated 04.08.2011 N KA-A40 / 8428-11); the period of delay in submitting the declaration is insignificant (Resolution of the FAS MO of 24.08.2011 N KA-A40 / 9310-11); organization is in trouble financial position(Resolution of the FAS DO of 03.06.2011 N Ф03-2093/2011).
If the late receipt of the declaration by the tax inspectorate is caused by reasons beyond the control of the organization, the courts recognize the prosecution under Art. 119 of the Tax Code of the Russian Federation unlawful (Resolution of the FAS MO dated July 26, 2011 N KA-A40 / 7709-11).
Despite the arbitration practice, the tax authorities believe that the minimum amount of the sanction in the amount of 1000 rubles. cannot be reduced even in the presence of mitigating circumstances (Letter of the Federal Tax Service of Russia dated November 26, 2010 N ShS-37-7 / [email protected]).
According to paragraph 2 of Art. 112 of the Tax Code of the Russian Federation, the only circumstance aggravating liability is the commission of a violation by a person who was previously held liable for a similar violation. In this case, the fine is doubled (clause 4, article 114 of the Tax Code of the Russian Federation). According to the Ministry of Finance of Russia, the minimum fine may also be charged in double the amount (Letter dated 17.01.2012 N 03-02-08 / 3). At the same time, a similar violation committed within 12 months from the date of entry into force of a court decision or a tax authority (clause 3, article 112 of the Tax Code of the Russian Federation) is considered repeated.