Failure to submit a tax return on time. Penalty for late submission of VAT returns. Failure to submit calculations for insurance premiums: what threatens the policyholder

The purpose of drawing up and submitting reports to the tax authorities is to provide information about goods, works, services provided by the organization, as well as the amount of tax that must be paid to the budget. The correctness, completeness and timeliness of the information provided is under strict control of government authorities. For incorrect information specified in the declaration and its untimely submission, the organization may be held liable in accordance with the legislation of the Russian Federation. We will talk about the types of such liability and possible fines for failure to file a VAT return in our article.

Procedure for filing a VAT return

Who is required to file a declaration and when?

Organizations that are required by law to submit a VAT return to the tax authorities are directly the enterprises that pay this tax, as well as companies that act as tax agents. The specificity of the activities of such organizations is that they issue and receive documents on their own behalf, but at the same time conduct their activities in the interests of another organization. Such companies, as a rule, include intermediaries in various types of activities, developers, freight forwarders, etc.

Using the table, we will consider what data and within what period payers and agents submit VAT returns.

How to calculate the due date

When reporting, the presence of weekends and holidays should be taken into account. For example, let’s imagine that the delivery date, July 25, 2016, falls on Sunday. In this case, the last day for submitting the document will be 07/26/2016.

Where to submit the declaration

All businesses are required to file a tax return at their place of registration. This means that reporting is submitted to the regional tax authorities according to the legal address of the enterprise. This is due to the fact that the tax is paid to the federal and not the local budget.

Violation of the procedure and deadlines for submitting the declaration. Calculation of the fine

If the procedure and reporting deadlines specified above are not followed, including complete failure to provide reporting, the company will incur tax liability in the form of a fine, as well as administrative and even criminal liability.

Fine for failure to submit a VAT return: responsibility to the tax service

If an organization has missed the deadline for filing reports by one or more days, or has not submitted a declaration at all, in each of these cases the regulatory authority has the right to impose penalties on the violator.

The amount of the fine is determined by the number of days of delay and is calculated based on the amount of unpaid tax. The amount of the fine is fixed at 5%. This percentage is applied to each month of delay, and whether this month was full or not does not matter.

Let's look at an example:

It should be noted that restrictions have been established regarding the maximum and minimum amount of the fine to be collected: it can be no more than 30% of the amount of unpaid tax, but not less than 1000 rubles.

Responsibility of officials

This type of liability involves warning the first officials of the enterprise (director, chief accountant) about a recorded violation. A warning issued does not oblige the organization to pay fines if it is received for the first time. If there is a subsequent delay (or failure to submit a declaration), an administrative fine is imposed on the top officials of the enterprise (amount from 300 rubles to 500 rubles).

Blocking transactions on bank accounts

The legislation provides that the supervisory authority has the right to block the banking operations of an organization that is overdue for filing a declaration by 10 days or more. Whether it is worth resorting to such methods of influence or not is decided solely by the head of the tax service agency. The same person makes the decision to unblock the account upon submission of reports by the organization.

Criminal liability

In some cases, failure to submit a VAT return is subject to criminal liability:

1. The documents contain deliberately false information.
2. The act was committed by a group of persons by prior conspiracy.
3. The declaration was not submitted, as a result of which the tax was not paid in particularly large amounts.

The fine for submitting false information can range from 100,000 rubles. up to 300,000 rub. If the declaration was not submitted for the purpose of non-payment of a large or particularly large amount of tax, then the amount of the fine increases to 500,000 rubles.

In each of the above cases, there is the possibility of punishment for the guilty officials in the form of arrest and even imprisonment. In some cases and if the amount of the loss has been fully repaid, seizure may not be imposed at the discretion of the court.

Separately, we note that if the court recognizes that a conviction is necessary, then the guilty persons, in addition to imprisonment, are also punished in the form of a ban on the right to occupy certain positions and conduct activities within the period established by law.

If you have received any income that is subject to declaration (for example, you sold an apartment or a car), then before April 30 of the next year you are required to submit a declaration to the tax authority, and before July 15 - to pay the income tax calculated in the declaration (more details Filing Deadline 3-NDFL declaration and tax payment). A logical question is what will happen if you do not file a return on time or do not pay tax. In this article, we will take a closer look at the legal consequences of failure to file a return and failure to pay income taxes.

We will divide situations into three main groups and consider them separately:

1. if you did not submit a return on time, according to which you do not have to pay tax (“zero return”);
2. if you did not submit a return on time, as a result of which you had to pay tax;
3. if you submitted your return on time, but did not pay the tax on time.

If, based on the results of the declaration, you have no tax to pay

If you did not file a “zero return” on time (a return in which deductions fully covered your income and you do not have to pay tax), then:

1. tax authorities will require you to You have submitted your tax return(particularly to confirm that you actually have no tax due)
2. You are in danger fine of 1000 rubles(Article 119 of the Tax Code of the Russian Federation).

Example: in 2015 Lapin A.K. bought a car worth 400 thousand rubles, in 2016 he sold it for 300 thousand rubles. Since he did not receive income (the sale is less than the purchase) and he still has the documents for the purchase, he does not have to pay tax. However, due to the fact that the car belonged to him for less than three years, he must submit a 3-NDFL declaration to the tax authority. If Lapin does not file a return by April 30, 2017, the tax office will send him a notice requiring him to file a return, as well as Lapin A.K. will have to pay a fine of 1000 rubles.

It is also worth noting that if you fail to file a return, you may also encounter problems when interacting with the tax authorities. The tax office may inform you of an overdue obligation, and if you contact the tax office to obtain any certificates or apply for a deduction, the tax authorities will definitely remind you of the unfulfilled obligation, and before providing the necessary documents/deduction, they will ask you to submit a declaration and pay a fine.

If, based on the results of the declaration, you have tax to pay

If, based on the results of the declaration, you have tax to pay, but you have not filed a declaration, then:

1. According to Article 119 of the Tax Code of the Russian Federation (“Failure to submit a tax return”), you face a fine of 5% of the tax amount for each month of delay(starting from May 1), but not more than 30% of the total amount
2. If you have not filed a declaration and also have not paid tax by July 15, then you face fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation (“Non-payment or incomplete payment of tax (fee)”).
   It is important to note here that this penalty can only be applied if the tax office has discovered non-payment of tax. If, before notifying the tax authority, you discovered it yourself, paid the tax and penalties, then the tax authority does not have the right to apply this fine to you.
   The note: the same article of the tax code may entail a fine of 40% of the tax amount (instead of 20%) if the failure to pay was committed intentionally. However, in practice, it will be quite difficult to prove the intentionality of non-payment to the tax authority.
   Please note that this fine can only be issued if the tax authority itself has discovered that you have not filed a return. If you filed a declaration and paid the tax and penalties before he sent you a notice, he has no right to issue a fine for concealing income.
3. If you have not filed a return and also have not paid tax by July 15, then you will also have to pay income tax penalties in the amount of 1/300 of the refinancing rate Central Bank of the Russian Federation for each overdue day (after July 15)
4. If you had to pay tax in the amount of more than 600 thousand rubles. (for example, you sold an apartment received as an inheritance for 5 million rubles), but did not file a declaration and did not pay the tax before July 15, then you may also fall under Article 198 of the Criminal Code of the Russian Federation (Tax evasion and (or ) fees from an individual)

Example: in 2015 Muromtsev A.I. inherited an apartment and immediately sold it for 3 million rubles. The amount of tax that Muromtsev had to pay upon sale: 3 million rubles. x 13% = 390 thousand rubles. Muromtsev did not know that he had to file a return with the tax authority and pay income tax, and, accordingly, did nothing.

At the end of July 2016, Muromtsev received a notification from the tax office that he must declare the sale of the apartment.

If Muromtsev immediately after receiving the notification files a declaration and pays tax (with penalties), then he only faces a fine of 5% of the tax for each late month after filing the declaration: 3 months (May, June, July) x 5% x 390 thousand .rub. = 58,500 rub.

If Muromtsev does not submit a declaration, then the tax authority will also have the right to hold him accountable under Article 122 of the Tax Code of the Russian Federation and collect an additional fine of 20% of the tax amount (78 thousand rubles)

If you filed a return but did not pay the tax on time

If you filed a 3-NDFL declaration on time, but did not pay the tax calculated on this declaration on time (by July 15), then neither Article 119 nor Article 122 of the Tax Code of the Russian Federation can be applied to you. The only thing you face is a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each late day of tax payment.

The fine for late filing of a tax return is the amount that the taxpayer will have to pay to the budget as punishment for violating the current fiscal legislation. We will tell you in our article who will have to pay to the state and how much, as well as how to record the accrued fine for late filing of a declaration and its payment.

General provisions

Filing tax reports is the main responsibility of every taxpayer. In addition to the fact that officials have developed and approved individual forms for each fiscal obligation, each type of reporting has its own deadline.

If a company or entrepreneur delays a report, for example, forgets to send it to the Federal Tax Service, then he will be fined for failure to submit a declaration. Please note that the deadlines for most of the fiscal obligations are approved in Tax Code of the Russian Federation. However, exceptional rules apply for regional and local taxes. Thus, the authorities of a subject or municipal entity have the right to regulate individual deadlines for the provision of fiscal reporting, which will be valid only in the territory of a given region or municipal entity. For example, corporate property tax, transport or land tax.

Let us remind you that each tax, fee or other payment has its own forms and reporting forms, as well as deadlines by which information must be provided to the Federal Tax Service. If this is not done, the taxpayer will be punished - a fine will be issued for failure to submit a declaration or calculation. The reason for failure does not matter; punishment can be avoided only in exceptional cases.

Amount of fine for failure to submit a declaration

All organizations and entrepreneurs have uniform provisions for determining the amount of punishment. In other words, the amount of the fine for late submission of a tax return for any tax is determined using a single algorithm.

So, liability for late submission of a tax return is defined as 5% of the amount of the unpaid fiscal obligation to the budget. Moreover, this 5% will be charged for each month of delay, full or incomplete. However, the total amount of the fine for failure to submit a tax return cannot be more than 30% of the amount of tax not paid on time, but not less than 1000 rubles. Such instructions are enshrined in clause 1 Art. 119 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08/47033.

Example: calculating the fine for late filing of a declaration

VESNA LLC submitted a VAT return report for the 1st quarter of 2019 to the Federal Tax Service late - 04/29/2019. Let us remind you that the deadline for submitting VAT for 1 quarter. 2019 - until 04/25/2019.

The amount of value added tax according to the report for the 1st quarter amounted to 1,200,000 rubles. Only a third of the total amount was transferred to the budget late - 400,000 rubles (1,200,000 / 3). The date of payment to the Federal Tax Service is 04/29/2019.

The submission of the VAT tax return and payment was overdue by 4 days, therefore, the penalty for late submission of a tax return will be calculated as follows:

400,000 × 5% × 1 month. (one incomplete month of delay) = 20,000 rubles.

If VESNA LLC had paid VAT on time, the tax authorities would have issued a fine for late submission of the declaration in the amount of 1,000 rubles.

If a company has not submitted an advance calculation for property tax or ND for income tax for the reporting period (quarter, month), then the penalty for late filing of a tax return - a fine - will be only 200 rubles. The grounds are fixed in paragraph 1 Art. 126 Tax Code of the Russian Federation, Letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692.

For example, VESNA LLC reported income tax for the 1st quarter of 2019 on June 15, 2019. The date regulated at the legislative level is 04/29/2019.

Tax authorities will impose penalties in the amount of 200 rubles. Moreover, the amount of the penalty does not depend on the time of delay and the amount of the advance payment.

The size of the punishment can be significantly reduced. To do this, prepare an appeal to the Federal Tax Service. We talked about how to do this in a special material “How to draw up a petition to reduce a fine to the tax office.”

Penalties for other reporting

If a company does not report on time for other types of fiscal reporting, then it faces the following penalties:

1. For violating the deadline for submitting certificates in Form 2-NDFL, you will be fined 200 rubles for each certificate not submitted on time.
2. For failure to submit 6-NDFL payments, sanctions are imposed in the amount of 1000 rubles for each full and partial month of delay.
3. If you are late in submitting your annual financial statements to the Federal Tax Service, you will have to pay 200 rubles for each form not submitted.

But for failure to complete payment of insurance premiums, the punishment is similar to the general fines for late submission of a declaration: 5% for full and partial months of delay. The total amount of the penalty cannot be less than 1000 rubles and more than 30% of the amount of tax payable. They will also calculate the penalty for late submission of the 4-FSS report to Social Security.

For failure to submit pension reports in the SZV-M form, they will be punished with 500 rubles for each insured person from the overdue report.

Making up transactions

So, above we determined what fine a company faces for failure to file a tax return. Now let’s determine which transactions to reflect this operation in accounting.

Accrual of a fine for late submission of a declaration or posting:

Debit 99 Credit 68.

Reflect the payment of the amount to the state budget by writing:

Debit 68 Credit 51.

If the penalty is issued for failure to report on insurance contributions, then reflect the transactions in the same way, but using account 69 “Calculations for social insurance and security” instead of 68. Note that fines for failure to submit reports in forms 4-FSS and SZV-M should also be attributed to account 69.

Reflection of the amounts of penalties in accounting does not reduce the size of the tax base for fiscal obligations, fees and contributions.

Reflect accrued penalties on account 91, since these types of expenses cannot be attributed to accounting account 99. Penalties are not included in tax sanctions.

A fine for failure to submit a value added tax return is imposed on a taxpayer who is late in filing reports. If there is an amount of VAT to be paid, it is not difficult to calculate the amount of the fine for late submission of the VAT return. However, if a VAT return with a zero tax amount is not submitted on time, the question may arise: is there a possible fine in this case for late submission of a VAT return? Read more about this in our article.

The amount of the fine for late submission of a VAT return, as well as the fine for failure to submit a VAT return, is calculated according to general rules. These rules are contained in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation. According to them, the amount of the fine is determined based on 5% of the amount of tax payable for each month (incomplete or full) from the day assigned for submitting the declaration. The amount of the fine cannot exceed 30% of the specified amount and cannot be less than 1,000 rubles.

Read more about liability for failure to file a return and the issues that arise regarding it here.

A fine for an updated VAT return can be avoided if:

• submit an update before the end of the deadline for submitting the initial declaration, i.e. on time (clause 2 of Article 81 of the Tax Code of the Russian Federation);
• the clarification is submitted after the deadline for submitting the initial report, but before the deadline for paying the tax, and the Federal Tax Service Inspectorate did not identify errors in the initial declaration or did not have time to inform the taxpayer about the appointment of an on-site tax audit (clause 3 of Article 81 of the Tax Code of the Russian Federation);
• before the submission of the clarification, submitted after the deadline for filing the declaration and paying the tax, the arrears and penalties were paid, and the on-site inspection carried out before the submission of the clarification did not reveal any errors (clause 4 of article 81 of the Tax Code of the Russian Federation).

The question often arises: if a situation with late submission of a VAT return arises in relation to a report with a zero amount payable, is the minimum fine for an unsubmitted VAT return in the amount of 1,000 rubles charged in this case? There is no single answer to this question.

Penalty for failure to submit a declaration with a missing amount of tax payable: the point of view of officials

The position of officials is that a taxpayer is not exempt from a fine for failure to submit a VAT return, even if it does not indicate the amount of tax payable and there is no arrears. The fine for such a violation is provided for in Art. 119 of the Tax Code of the Russian Federation (letters of the Federal Tax Service of Russia dated August 22, 2014 No. SA-4-7/16692, Ministry of Finance of Russia dated November 23, 2011 No. 03-02-08/121 and October 27, 2009 No. 03-07-11/270, Federal Tax Service of Russia on Moscow dated March 16, 2009 No. 20-14/4/022859@). Accordingly, this fully applies to the fine for late submission of a VAT return with a missing amount for payment.

The opinion of officials is supported by some courts (resolutions of the Plenum of the Supreme Arbitration Court of the Russian Federation “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation” dated July 30, 2013 No. 57, the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 8, 2010 No. 418/10 in case No. A68- 5747/2009, Arbitration Court of the North Caucasus District dated April 29, 2016 No. F08-2313/2016 in case No. A32-42102/2014, FAS West Siberian District dated February 16, 2012 in case No. A03-7357/2011 (as determined by the Supreme Arbitration Court of the Russian Federation dated 07/31/2012 No. VAS-7486/12 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation, FAS North-Western District dated 01/25/2011 in case No. A26-5027/2010, FAS West Siberian District dated 09/07/2010 in case No. A75-9192/2009).

Since it is not possible to calculate the fine for a VAT declaration based on a report that does not have an amount payable, but it must be applied, in this case the amount of the fine for late submission of the declaration is considered equal to the minimum penalty - 1,000 rubles. (decrees of the Federal Antimonopoly Service of the Central District dated March 23, 2012 in case No. A35-6471/2011, FAS Volga-Vyatka District dated February 15, 2010 in case No. A31-7500/2009, FAS Northwestern District dated February 25, 2009 in case No. A56- 28215/2007, FAS East Siberian District dated February 28, 2007 No. A19-20250/06-52-F02-674/07-S1 in case No. A19-20250/06-52).

Penalty for failure to submit a return with a missing amount of tax payable: an alternative point of view

However, regarding the fine for late submission of a VAT return, there is an opinion that differs from the opinion of officials. Thus, some courts believe that, in accordance with the provisions of Article 119 of the Tax Code of the Russian Federation, the amount of the fine for late submission of a declaration is calculated taking into account the amount of tax that should be paid to the budget. This ensures differentiation of responsibility depending on the size of the tax liability. That is, if the VAT return is not submitted on time and the tax amount in it is 0, then the penalty for late submission of the VAT return should also be equal to 0 (resolution of the Federal Antimonopoly Service of the North-Western District dated July 29, 2010 in case No. A26-10911/2009 , FAS of the West Siberian District dated 02/18/2010 in case No. A67-5928/2009, FAS of the North-Western District dated 06/30/2009 in case No. A26-7635/2008, FAS of the East Siberian District dated 09/24/2008 No. A19-697 /08-32-F02-4671/08 in case No. A19-697/08-32).

Read about the situations in which it is possible to reduce the amount of sanctions in the following materials:

• “Mitigating circumstances will help reduce the fine by more than half” ;
• “Is missing the deadline for filing a return for the first time a mitigating circumstance?” .

Results

For late submission of the declaration, there is a fine, the amount of which depends on the number of months of delay and the amount of tax due. Judicial practice on the issue of imposing a fine for late submission of a zero declaration is ambiguous, and officials believe that the absence of the amount of tax payable and the absence of arrears is not grounds for exemption from liability.

A fine for late submission of a declaration can be avoided if the conditions provided for in Art. 81 Tax Code of the Russian Federation.

Violation of deadlines for submitting reports to the inspection (or failure to submit reports at all) is a fairly common phenomenon, explained by constant changes in the deadlines and procedure for their submission.

IMPORTANT! Do not forget that if the last day for filing reports falls on a Sunday or a non-working national holiday, then it is shifted to the next working day following this weekend or holiday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Read more about the rules for determining the deadlines for paying various taxes in the material “What you need to know about tax payment deadlines” .

Amounts of fines for failure to submit reports to the tax authorities

Clause 1 Art. 119 of the Tax Code of the Russian Federation states that a delay in submitting a tax return or calculating insurance premiums threatens the taxpayer with a fine of 5% of the amount of tax or contribution that was not paid on time, for each full or partial month of delay. In this case, the minimum amount of the fine is 1 thousand rubles, while the maximum is limited to 30% of the unpaid amount of tax or contribution taken from the report data.

IMPORTANT! In the absence of tax activities that do not involve failure to submit reports in the absence of an object of taxation, a zero tax return must be submitted. Its absence will entail a fine of 1,000 rubles. (letter of the Ministry of Finance dated October 7, 2011 No. 03-02-08/108).

Is it necessary to submit a zero calculation for insurance premiums, read.

In addition, according to paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, inspectors can charge 200 rubles for failure to provide information necessary for the implementation of tax control functions (for example, a 2-NDFL certificate). (for each certificate not submitted). And for late submission of form 6-NDFL, the same article of the Tax Code of the Russian Federation provides for a fine of 1,000 rubles. for each month of delay.

IMPORTANT! Unlike other reports, which can be submitted on paper or via telecommunication channels (TCS), the VAT return since 2015 has been submitted only electronically. Now, even a timely prepared and submitted declaration for this tax in paper form is considered unsubmitted (clause 5 of Article 174 of the Tax Code of the Russian Federation). For other reporting forms, violation of the delivery method (on paper instead of TKS) will result in a fine of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

The above penalties are imposed on the taxpayer. But the official also risks receiving a warning or a fine - it ranges from 300 to 500 rubles. (Article 15.5, 15.6 of the Code of Administrative Offenses of the Russian Federation).

The most unpleasant thing that can result from late submission of reports is the blocking of current accounts. This can happen if a tax return is not filed within 10 days of its due date. All current accounts are blocked, including foreign currency ones, even if they are in different banks. This right of inspection is provided for in paragraph 3 of Art. 76 Tax Code of the Russian Federation.

NOTE! Tax officials do not have the right to block a taxpayer’s current account for unsubmitted calculations of advance payments for income tax (decision of the Supreme Court of the Russian Federation dated March 27, 2017 No. 305-KG16-16245).