Current legislation provides that organizations and individuals must assess and then send to the budget certain mandatory payments, for example, taxes. This must be done strictly within the established regulatory deadlines, otherwise penalties will be applied to violators for late payment. In the event that a violation has already been committed, an online penalty calculator will help determine the amount of payment.

Penalties are an amount of money, calculated according to strictly defined rules, which the violator is obliged to pay for late payment.

Most often, the concept of a penalty is used in relation to taxes, but such punishment can also be applied for other types of missed deadlines - when wages are not paid on time, failure to deliver goods or fail to pay for them on time, etc.

The procedure for calculating penalties is enshrined in the Tax Code of the Russian Federation, and this fine is mandatory for payment. The amount of the penalty is transferred in addition to the amount of taxes that were sent to the budget in violation of payment deadlines.

Penalties are a measure of influence to ensure that all necessary taxes and other payments are made on time. They are calculated as a certain percentage of the unpaid amount, calculated for each day of delay.

The last day for which penalties are calculated is the day before the day the debt is repaid. The penalty in the form of a fine, which is established by the Tax Code, can be applied not only to taxpayers themselves, but also to tax agents.

Since contributions have been transferred from funds to the Federal Tax Service since 2017, the rules for their payment and the accrual of late fees now apply to them as well.

In what cases are penalties charged?

Penalties must be calculated for each violation of payment terms. In the case of tax violations, if the organization itself does not make the calculation, for example, using an online calculator for calculating penalties, and then does not transfer them to the budget, the tax service itself will do this.

At the same time, she has the right to submit demands to the bank, on the basis of which the amount of the penalty will be withdrawn from the current account without the consent of the legal entity or citizen.

Tax penalties are usually assessed in the following cases:

• No taxes were paid at all;
• The taxes were paid, but the deadlines were not met;
• The payment was paid, but not in full.

Current practice suggests that it is best to calculate and pay penalties yourself. This step will serve as a mitigation argument if the IRS imposes a late penalty.

Attention! Individuals and organizations that do not have an accounting service can use a penalty calculator to determine the exact amount - it is posted below in the article.

In what cases are penalties not charged?

Not in all situations, a late payment may result in mandatory penalties.

There are several situations when the fine amount does not need to be calculated and transferred:

• The taxpayer has overpaid for this tax or fee;
• The taxpayer has valid reasons why he was unable to make the payment on time. Each such case is examined by the Federal Tax Service in a special manner with the provision of supporting documents, after which a decision is made. Valid reasons include blocking a bank account, being in a hospital for treatment, etc.;
• If the tax service did not detect an error and the taxpayer did not file clarifying returns;
• The tax underpayment arose due to an erroneous explanation from the tax authority, which was issued at the request of the payer or published on the official website of the Federal Tax Service. Exculpatory cases do not include articles that the taxpayer found on other sites on the Internet.

Formula and calculation procedure

Let's look at an example of how penalties are determined if payments to the budget are not made on time.

To correctly determine the penalty, you must have the following initial data:

• Tax payment deadline. In accordance with the law, penalties are calculated from the next day after its expiration. That is, if the tax payment deadline is set before the 25th, then the calculation of penalties must begin on the 26th.
• Penalties are currently calculated based on 1/300 of the rate of the Central Bank of the Russian Federation. However, innovations in the Tax Code of the Russian Federation establish that starting from October 1, 2017, the amount of the penalty will be up to 30 days - 1/300 of the rate, and from 31 days - 1/150.
• The interest rate of the Central Bank of the Russian Federation is currently 9%. At the same time, it is periodically revised. This definitely needs to be taken into account. Information about the rate is always up to date on the website of the Central Bank of the Russian Federation.
• The date when the obligatory payment was made in violation of the established deadlines.
• The amount of the tax liability for which the deadline was missed.

If you enter this data into the penalty calculator, it will calculate the amount of the penalty automatically.

The penalty is calculated using the formula:

Example: Due to insufficient funds in the bank account, Stolitsa LLC paid the unified tax under the simplified tax system for 2016 in the amount of 50,000 rubles late on April 28, 2017. The legislation sets the deadline for this tax payment as March 31, 2017.

The payment delay was 28 days. At this moment, the rate of the Central Bank of the Russian Federation was in effect - 9%.

50000*0.09*28/300=420 rubles.

According to the new rules for calculating the penalty, the penalty will be:

50000*0.09*30/300=450 rubles

50000*0.09*5/150=150 rubles

Total: 450+150=600 rubles.

From the above example it is clear that the new rules for calculating penalties will lead to an increase in their size for long periods of non-payment by approximately 1.5 times.

The penalty calculator in question allows you to calculate these amounts according to the new rules.

Online tax penalty calculator

What if you don't pay the penalty?

Identification of non-payment or underpayment of taxes entails the application of appropriate sanctions to the company, including penalties. If the taxpayer himself finds an error, he can independently, without waiting for the decision of the Federal Tax Service, decide to pay a penalty. To do this, he can use an online penalty calculator.

When sanctions are determined by the Federal Tax Service, this institution also sets the period during which the business entity must pay penalties.

In the event that an organization ignores the requirements, the Federal Tax Service is given the right to submit documents to the bank and forcibly remove penalties. For this

The tax office must make a decision on this within two months. If inspectors miss this period, then they will not be able to make a demand for payment of penalties. However, they have the opportunity to go to court and forcefully collect penalties through it. This debt will be covered by money in the current account, or by the organization’s property by placing an arrest on it.

Attention! Tax legislation does not establish a statute of limitations for either penalties or taxes. The Code only regulates the period within which a decision on penalties is made.

Do penalties reduce taxes?

Tax legislation regulates in detail the taxation procedure for each mandatory payment, including which payments can reduce either the base when determining it, or the tax itself. The list provided for by the Tax Code of the Russian Federation is strictly defined.

In addition, there is a category of payments related to the entity’s expenses, which under no circumstances can be taken into account when calculating taxes. First of all, this includes the amounts of fines and penalties that regulatory authorities with these powers have the right to impose on the enterprise, including tax authorities.

Therefore, penalties for late payment or failure to transfer taxes at all cannot be taken into account when calculating the mandatory payments themselves.

However, in practice, there are penalties for late payment, which are assessed by counterparties acting as partners of the company for non-compliance with the terms of contracts. The Tax Code of the Russian Federation establishes that they should be included in non-operating expenses, and the company has the right to take them into account when calculating profits.

The need to calculate penalties for tax payments arises when accrued amounts of taxes, as well as compulsory insurance payments to the state treasury, are paid later than established in the relevant legislation.

It is important to know that the payment of taxes and contributions is considered completed only after presenting the corresponding order to the bank. It confirms the transfer of funds to the state treasury account.

At the same time, there must be a sufficient balance in the bank account of the person who submits the order at the time of making the payment. If all these criteria are not met, then additional, mandatory payments in the form of penalties are charged.

The definition of penalties is provided in the Tax Code of the Russian Federation. Penalty – represents the amount of money that the payer is obliged to pay in the event that fees and taxes were repaid by him later than within the time limits established by law.

The penalty must be paid in addition to the tax amount, and is calculated daily throughout the period of late payment. It begins to accrue immediately after the expiration of the tax or insurance payment period.

There is only one exception for a single one, for which the penalty is calculated in accordance with Chapter 26.1 of the Tax Code of the Russian Federation.

Penalties also play the role of a government instrument that ensures timely payment of taxes and fees. Because its accrual stops only on the day when the overdue payment was repaid. It is always calculated as a percentage of the unpaid amount for one type of payment.

The tightening of penalties for late payment of taxes in 2016 is described in the following video:

Accrual of penalties

The accrual and calculation of tax penalties is regulated by the state Tax Code.

There are several main motives to calculate penalties:

• the most common is when the taxpayer did not pay the monetary obligation within the prescribed period;
• when the tax control authority has identified an understatement of the tax payment amount;
• there is a circumstance when the accrual of penalties may apply to the tax agent if he transferred the amount of the payer’s tax payment later than the required deadlines (that is, when the delay occurred due to the fault of tax inspectors);
• The accrual of penalties can be carried out not only on the market within the state, but also on transactions of import and export of goods across the border (customs duty).

There are also cases when no tax penalty is charged:

• is not accrued on the amounts of arrears incurred by the payer of taxes and fees, due to his provision of explanations in writing about the procedure for accrual and payment of payments, or due to his solution of other tasks related to the current legislation of the Tax Code of the Russian Federation, given to the payer by the local tax authority. In order for such circumstances to be taken into account when deciding on the calculation of penalties, they must be confirmed by an appropriate document. It can be obtained from the tax office. The above exception also applies to tax agents (when they are obligated to pay a fine, this clause may exempt them from payment);
• if the taxpayer has overpaid for the relevant types of payments;
• if the amount of the overpayment completely covers the penalty;
• is not accrued in full if the amount of overpayments is less than the amount of arrears by type of tax, in which case the penalty is reduced in proportion to the amount of the missing arrears.

Overpayment- cash, including surpluses resulting from the payment of taxes, penalties, and fines. It can be used to pay off debts if the following conditions are met:

• the overpayment is transferred to cover the arrears by the tax authorities;
• transfer of overpayments can only be carried out to pay off local, regional and federal taxes.

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Calculation procedure

Penalties are calculated for each calendar day of the current delay in payment of the insurance payment or tax.

For example, the tax must be paid by March 30, but the taxpayer was unable to deposit the required amount to pay off the tax debt until the 30th inclusive. This means that penalties begin to accrue from March 31st. It will be accrued until the day the tax debt is paid in full. But there is one peculiarity when determining the timing of the accrual of penalties. The period of its accumulation is not precisely defined in the Tax Code of the Russian Federation, so it needs to be clarified with the regulatory tax authorities.

Penalty amount is calculated as a percentage in relation to the amounts of overdue tax payments. The percentage is equal to 1/300 of the established rate of the Central Bank of the country.

Current calculation formula current year penalties:

Penalty = (overdue tax obligations * refinancing rate / 300) * duration of delay in calendar days

The refinancing rate is a constantly changing value, therefore, in the process of calculating penalties, the rate that is current on the day the penalty is calculated is taken.

Changes in 2019

As of October 1, 2017, changes in the procedure for calculating penalties in accordance with Federal Law No. 401 of November 30, 2016 came into force. Now for legal entities the amount of accruals depends on the duration of late payments. As before, up to 30 days it will be necessary to pay 1/300 of the refinancing rate, and starting from 31 days the amount of the penalty has changed to 1/150 of the current refinancing rate.

Calculation example

Let's consider several examples of calculating tax penalties, provided that the amount of the overdue payment = 10,000 rubles, the refinancing rate is 6.5 percent, and the payment is overdue by 10 days:

Amount of penalty = 10,000 * 6.5% / 300 * 10 = 21.66 rubles.

If the refinancing rate in the first 5 days was 8%, and then increased to 10%, then, therefore, the amount of the penalty will be calculated as follows:

Amount of penalty = (10,000* 8% / 300 * 5) + (10,000* 10% / 300 * 5) =13.33+16.66 = 29.99 rub.

A slight difference is already noticeable.

Peculiarities of accrual for late tax advances

In addition to all of the above, the current Tax Code of the Russian Federation specifies specifics when calculating penalties for certain types of tax advances.

Transport tax

It is a mandatory tax payment collected from all vehicle owners (both individuals and legal entities). Paid to local tax authorities once a year. The penalty for this type of tax begins to accrue 3 months after non-payment of payment.

Its size is calculated according to formula:

P = refinancing rate (%) * amount of overdue payment * number of days of non-payment / 300

That is, the formula is the same as when calculating other types of taxes. In addition, if the delay was made deliberately, then the person who failed to pay the tax will be required to pay a fine, the size of which is on average 30% of the amount of all overdue payments.

Property

In case of delay, owners are subject to penalties in the form of penalties, accrued every day of late payment. In order to determine the amount of the penalty, the refinancing rate of the Central Bank of the Russian Federation is used.

A fine is assessed by local tax authorities that have identified a payment violation. They issue a notification document for the payer indicating the amount of tax. At the beginning of the tax period, each owner of taxable property is sent a notice of his tax obligations and the deadlines for their payment. When the notification does not arrive, you must contact the tax administration. The calculation formula is standard.

Land

In cases of arrears, it is calculated according to the same principle as for other types of taxes. But there is also a kind of fine for late payment of tax - 20%, for legal entities and individuals, of the unpaid tax amount, and in the amount of 40% if the non-payment was intentional.

The tax authority must send a tax notice to the individual with a requirement to pay the tax and the penalty accrued on it.

Income tax

For advance payments by, begins to accrue after the expiration of a period equal to one month from the date of non-payment. The accrual occurs in accordance with Article 75 of the Tax Code of the Russian Federation. That is, the rest of the calculation procedure is standard.

The rules for calculating penalties for advances under the simplified tax system are discussed in this video:

Total required to pay: 0.00 rubles

How does the tax penalty calculator work?

1. Enter the tax amount;
2. Enter the official payment date;
3. Enter the date when the payment was made.

One of the reporting requirements imposed by tax authorities and extra-budgetary funds is timeliness. If it is indicated that the declaration under the simplified tax system must be submitted once a year before March 30, and the profit report quarterly, then this should be done. However, if you forget and miss submitting a document, there is nothing fatal about it, you will only have to pay a fine and penalties for underpaid tax. The penalty calculator for taxes that were not paid on time is designed to help you calculate them correctly (so as not to pay too much).

Let us remind you of the deadlines for submitting reports and payments:

Tax/Payment	Reporting type	Reporting Frequency	Payment terms
Fixed payment for individual entrepreneurs
	Declaration		July, 3Q - until October 25, year - until March 31
	Declaration	July, 3Q - until October 20, year - until March 31	Quarterly: 1st quarter - until April 25, 2nd quarter - until 25th July, 3Q - until October 25, year - until January 25
	Declaration
Income tax	Declaration	Quarterly: 1st quarter - until April 20, 2nd quarter - until 20th	Quarterly: 1st quarter - until April 28, 2nd quarter - until 28th July, 3Q - until October 28, year - until January 28
	Declaration	Quarterly: 1st quarter - until April 20, 2nd quarter - until 20th July, 3Q - until October 20, year - until January 20	Quarterly: 1st quarter - until April 20, 2nd quarter - until 20th July, 3Q - until October 20, year - until January 20
Pension Fund		Individual entrepreneur: once a year (until March 1) organization: quarterly 1st quarter - until May 15, Q2 - until August 15, Q3 - until November 15, Q4 - until February 15	Monthly, no later than the 15th of the next month

Once again about fines and penalties

Sometimes you can hear almost angry exclamations from newcomers who do not understand why they were fined. “Well, they didn’t submit the report on time, didn’t take the payment to the bank, but then they did everything,” they are indignant. In fact, the procedure for submitting reports and making payments is determined at the federal level and for a reason. The Federal Tax Service has an entire Department working to optimize tax collection and reporting. Moreover, now it is possible to submit reports by mail and electronically. If each taxpayer does what is convenient for him, then in a couple of months we will stop paying taxes and submitting reports.

If you are late in submitting your reports, then according to regulations you are required to pay a fine. As a rule, the fine is 1,000 rubles for one declaration or report not submitted on time. In fact, the fine can be up to 30% of the amounts indicated in the declaration. However, if the amount of the fine is less than a thousand rubles, the fine is automatically rounded up to it. Therefore, we can see in the statements of our debts to the budget fines for late submission of reports amounting to a thousand rubles.

The provisions of regulations establish the obligation of business entities to calculate and pay tax payments to the budget. If this obligation is ignored or carried out at the wrong time, laws establish measures of influence on business entities, including the calculation of penalties for late payment of taxes. An enterprise or individual entrepreneur can determine their size themselves by using a tax penalty calculator.

What are penalties?

Tax penalties are interest calculated according to established rules on tax amounts that are accrued in case of violation of tax legislation or the terms of agreements. In the latter case, penalties can be calculated for untimely payments for goods, services, late deliveries, etc.

The calculation of these tax sanctions is determined by the Tax Code of the Russian Federation. According to them, penalties must be transferred in the same way as taxes. At the same time, taxpayers and other persons making payments to the budget must not forget that these amounts are accrued in addition to taxes.

Penalties are used as a measure of intimidation and encouragement of entities to comply with deadlines for transferring mandatory payments. When starting to determine their amounts, you need to remember that they are calculated as a percentage of the main tax in terms of late payments.

Attention! When determining them, the period of time during which there was no transfer is important. Penalties are calculated for each day of delay. Therefore, they need to be calculated from the first day following the deadline for paying the tax and stop the day before the day the tax is actually transferred.

You also need to remember that penalties must be calculated if the deadlines for making mandatory payments to the budget withheld by tax agents are violated.

Starting this year, the administration of contributions has become under the jurisdiction of the tax authorities, so penalties are now charged on such contributions in accordance with the rules of the Tax Code of the Russian Federation.

From when is it calculated?

For each tax, the Tax Code of the Russian Federation establishes a time frame within which the tax must be determined and transferred to the budget. Therefore, determining from what date the company will be subject to penalties in the form of penalties for each tax individually.

However, there is a rule according to which the penalty should be calculated starting from the next business day following the day set as the deadline for transferring the tax.

There are several events that may lead to the need to calculate penalties for taxes:

• There are no transfers of tax payments.
• The taxes were sent to the budget, but later than the deadlines established by law.
• Mandatory tax payments were partially made.

It is advisable for companies and entrepreneurs to make their own calculations and voluntarily transfer the received penalties to the budget. This will help either reduce or avoid the accrual of fines that already exist according to the law.

In addition, every taxpayer needs to know the list of cases in which the accrual of penalties can be avoided. These include:

• If there is an overpayment for a tax payment for which payment deadlines have been violated.
• If there are valid circumstances due to which the tax payment deadlines were violated. All such situations are strictly defined by legal norms; they are considered by inspectors on an individual basis upon presentation of supporting documents. For example, blocking a current account, being treated in a hospital, etc.
• When a taxpayer discovered an error in calculating tax that went unnoticed by the Federal Tax Service, he did not submit any corrective reports to correct it.
• The underpayment of mandatory payments was caused by an erroneous official explanation from representatives of the tax authorities. These can be compared to the messages of inspectors published on the tax website. Other publications on the Internet have no legal force.

Taxes are a mandatory payment to the treasury of our state. This is the basis of the country's financial system. Each of us knows that it is necessary to pay taxes on time, otherwise troubles await. One of them is the accrual of penalties for late payments. This is a kind of guarantee of fulfillment of tax obligations.

But how do you find out how much you need to pay for each specific delay? Let's figure out what a penalty is, when it is calculated, how it is done, and consider the formula for calculating it.

What is a penalty?

The penalty represents one of the types of penalties. It is accrued daily, for each day of overdue payment. Penalty ensures the fulfillment of the obligation to pay taxes, because no one wants their debt to grow every day. In less than a month, the amount will increase significantly. Therefore, it is recommended to pay tax fees on time and not delay the payment process.

It is worth especially emphasizing this point: a penalty is charged on absolutely all types of regional, federal and local fees, as well as on the tax for the import of goods into Russian territory.

Evading the payment of a fine does not bode well; it may be forcibly collected from the account or at the expense of the property.

The following video shows what you face for not paying taxes:

When is it not charged?

The tax is considered paid when an order is sent to the banking institution stating that the funds have been transferred. According to the rule, in this case no penalty is charged. But there are several exceptional cases when it is not charged, despite the delay in paying the tax. There are only three of them:

1. The first reason for non-payment of tax is the blocking of an individual’s current account by a judicial or tax authority, as well as in cases of seizure of property. Generally speaking, an account or property is frozen, which means it is impossible to pay taxes. This is an objective reason that exempts you from penalties.
2. The second case is that tax arrears are due to a written explanation from the tax office. Such explanations are given to a specific tax payer or a certain circle of persons. But if such recommendations or documents are taken not from the official website of the Federal Tax Service, but from any unreliable source, then the penalty will be charged in full.
3. The third case is an error in the tax return, which caused the tax to be understated. No penalty will be charged on the remaining unpaid amount if you pay the missing tax amount and file an amended return before the desk audit expires. Some make an amendment, but do not pay the tax itself. In this case, the penalty will continue to accrue.

Formula and calculation procedure

The penalty is calculated quite simply. Its calculation begins from the day following the day the obligation to pay the tax occurs, that is, from the last day when the law provides for the obligation to pay the tax. A penalty is charged for each day of delay, its size is 1/300 of the refinancing rate. This rate is a constant value and is revised every few years. Today its size is 8.25%. This size has been set since 2012. To ensure accurate calculations, the rate is checked on the website of the Central Bank of the Russian Federation.

To calculate the penalty, you need to carry out several simple algebraic operations using the formula:

Penalty = amount of tax debt * number of days of delay * refinancing rate (8.25%) * 1/300.

If you are not used to counting by hand, you can also try using a calculator on the Internet. You enter the necessary data, and then the calculator will do everything for you. The official website of the Federal Tax Service of the Russian Federation provides a convenient and simple service. First, you set the start and end dates of the period for which you are counting the debt in the calendar, then indicate its amount in a special window and click the calculate button. Your attention will be presented to the amount of the penalty in rubles, as well as its decoding.

There are other sites, finding them is not difficult, you can simply ask such a request in any search engine.

Penalties on insurance premiums

Insurance premiums are paid monthly, transferring the appropriate amount to the fund; advances are not provided for them. The insurance premium must be paid by the 15th day of the month following the month being paid. If payment is not made, then the calculation of penalties begins on the 16th. Its formula is similar to the formula for calculating taxes.

Penalty = required amount of insurance premium * number of overdue days * refinancing rate * 1/300.

Reasons that allow you to avoid the accrual of penalties may be the blocking of the organization’s accounts or the seizure of property.

Other overdue dues

There is another category - late advance tax payments. Some taxes must be paid in advance for the tax period. Please note that being late with the transfer will result in the accrual of a penalty on the overdue advance payment. Organizations must pay the following fees in advance:

• At a profit. It is paid quarterly, six months and 9 months. The calculation is based on the amount of profit, the advance payment is based on rates and profit on an accrual basis.
• For property. The advance is equal to 1/4 * tax rate * average property value. It must be paid in each reporting period.
• Transport. The formula for calculating it is = 1/4 * tax base * tax rate. Tax must be paid in the first, second and third quarters.
• Land. The advance is paid by taxpayers whose reporting period is a quarter. The tax is equal to 1/4 * cadastral value * tax rate.

Calculation examples

For clarity, we give several examples of calculating penalties. So, let’s say that you are late in paying your land tax, and instead of February 15, you paid on March 4 (not a leap year). The number of days of overdue payment is 17. The tax is 12 thousand rubles.

The calculation is made using the formula described above:

Penalty = 12000 * 17 * 0.0825 * 1/300 = 56.10. The penalty was 56 rubles and 10 kopecks.

Attention, when calculating penalties, the refinancing rate is converted from interest, dividing it by 100. 8.25%/100 = 0.0825.

Another example: value added tax must be paid on March 20 in the amount of 22 thousand rubles. The delay begins on March 21. We paid on March 30, which means the number of overdue days is 10. Penalty = 22000 * 10 * 0.0825 * 1/300 = 60.5 rubles.

It is best to pay both the principal amount of the debt and the accrued penalty together. Pay your taxes and fees on time. If something didn’t work out and you didn’t do it on time, then try to pay the debt as early as possible in order to minimize the amount of the accrued penalty.