Designed to calculate the amount of penalties in accordance with the case of untimely payment of due amounts of tax payments, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, later than the deadlines established by the legislation on taxes and fees.

The penalty for each day of delay is determined as a percentage of the unpaid amount of tax or fee. For organizations in relation to arrears arising from October 1, 2017, for delay in fulfilling the obligation to pay tax for a period of up to 30 calendar days, the interest rate is taken equal to 1/300 of the current refinancing rate of the Bank of Russia, for delay in fulfilling the obligation to pay tax for a period of more than 30 calendar days – 1/150 of the Bank of Russia refinancing rate.

Let us recall that before the changes were made, the interest rate of the penalty was taken equal to 1/300 of the Bank of Russia refinancing rate in force during the period of delay.

The calculation is made taking into account all refinancing rates in effect during the period of delay, which is of particular importance in the case of long-term delays in paying taxes and fees. In addition to late fees, a penalty may be imposed in the form of a fine, which is not taken into account in the calculation.

The calculation is of an informational nature and cannot be the basis for taking legally significant actions.

Violation of deadlines for paying taxes, advance payments of taxes, as well as insurance premiums entails the accrual of fines for each day of delay in the amount (in the amount of the tax or the unpaid part of the tax).

If fines were also issued to the taxpayer for any tax during the reporting period, this does not eliminate the need to pay penalties.

In cases where accrued penalties are not paid by the taxpayer voluntarily, they can be forcibly collected by the tax inspectorate by directly debiting the amount of penalties from the debtor's bank account.

Procedure for accrual and collection

Penalties are accrued in cases where, after the expiration of the deadlines provided for by law for payment, tax transfer for the billing period does not occur. Penalties are accrued starting from the day following the date recognized as the tax payment day for each day of delay until the date of actual payment.

Collection of penalties is provided for violation of the deadline for payment of all types of federal and regional taxes, including for late importation of goods into the territory of the Russian Federation.

Evasion of taxes, as well as fines and penalties on taxes, entails the forced collection of the amount of debt from the debtor’s account in favor of the budget.

The taxpayer's obligations to pay the tax are considered fulfilled from the moment the order to pay the tax is sent to the bank servicing the payer's bank account.

Situations when penalties are not charged

The legislation provides for cases where penalties for violation of tax payment deadlines are not credited or, if they have already been accrued, they can be challenged in court.

1. If the taxpayer was unable to pay taxes due to seizure of property or blocking of a bank account.
2. If there are written explanations from the tax authority regarding the unpaid amount of tax related to the reporting period and provided to a specific taxpayer or an indefinite number of persons (for example, posted on the official website of the tax service). In the case of using information that is not related to the taxpayer personally, only explanations published by the Federal Tax Service on the official website or otherwise, but coming specifically from the tax service, are taken into account. If other sources are used for these purposes, the information with a high degree of probability may be considered unreliable, and penalties will be charged in this case.
3. If non-payment or incomplete payment of tax occurred due to an error made when filling out a tax return, which led to an underestimation of the tax amount. In this case, penalties will not be assessed if the taxpayer submits the return again indicating the correct tax amount. This must be done before the end of the desk inspection period. If tax payment is made later than the filing date of the amended return, penalties will still be assessed.

Calculation procedure

To calculate the amount of penalties, you can use a special calculator posted on the official website of the Federal Tax Service, or do it manually.

When calculating yourself, you will need to know the amount of tax debt, the number of days for which penalties are charged, and the amount.

At the moment, the refinancing rate established by the Central Bank of the Russian Federation is 8.25%. This rate has been established since September 14, 2012. Please note that if calculations are made for the period preceding this date, then you must proceed from the rate in force during the billing period.

The percentage charged as a penalty for each day of delay is tied to the size of the refinancing rate and is determined by calculating 1/300 of the refinancing rate. That is, if the rate is 8.25%, then the amount of interest accrued daily on the amount of debt will be equal to 1/300 of this rate, namely 0.0275%. If you calculate this percentage of the debt amount, you will get the amount of the penalty in rubles for one day. To determine the amount of penalties, this amount must be multiplied by the number of days.

Based on the above, the formula for calculation is as follows.

Penalties = debt amount * number of days * refinancing rate * 1/300

On a specific example it will look like this:

• The amount of tax debt is 10,000 rubles;
• The established payment date is March 15, the actual payment date is March 30, a total of 15 days;
• Refinancing rate is 8.25%.

Penalties = 10,000*15*8.25%*1/300=41.25 rubles.

Thus, the amount of penalties accrued over 15 days for a debt amount of 10,000 rubles will be 41 rubles 25 kopecks.

Nuances of calculation for different types of taxes

Separately, it is worth noting that penalties are charged not only for late payment of tax, but also for violation of the deadline for advance payments in cases where this type of transfer is provided for by law.

Payment of tax advances is carried out for transport tax, property tax, land tax and income tax.

Transport tax

The settlement periods for advance payments are the first, second and third quarters. The amount of the advance is calculated based on one quarter of the tax rate multiplied by the size of the tax base.

Property tax

Advance payments are transferred quarterly in the amount of one quarter of the tax rate, calculated based on the average value of the property.

Land tax

Every quarter, a quarter of the tax rate is transferred, multiplied by the cadastral value of the site. This method of payment is carried out only by those taxpayers for whom the reporting period is a quarter.

Income tax

Advance payments are transferred quarterly, calculated based on rates and the amount of profit, and paid on an accrual basis.

Insurance premiums

Along with tax payments and tax advances, penalties are also calculated in case of failure to pay insurance premiums on time.

The conditions for accrual and the method of calculating penalties for insurance premiums are similar to tax transfers; the amount of penalties is also 1/300 of the refinancing rate based on the amount of debt and is calculated for each day of delay.

Clarifications on the calculation of this type of penalty are provided in the following video:

It is possible to challenge the accrual of penalties if non-payment occurred due to the seizure or blocking of the taxpayer’s bank account or seizure of his property.

How to order a certificate of no debt for taxes, fines, and penalties from the tax office is described in the following video:

In 2017, tax officials were given the responsibility of administering not only taxes on personal income, but also pensions, medical contributions, as well as deductions for temporary disability and in connection with maternity. Industrial accidents and occupational diseases, better known as “injuries,” remained under the control of the Social Insurance Fund, and no fundamental changes on this issue are expected in the near future. In the article we will clarify what to do if penalties are accrued on insurance premiums, and the entries that should be indicated.

Where to pay

Fines and penalties for policyholders in 2019

Previously, penalties for non-payment of insurance contributions to the Pension Fund were regulated by Art. 47 FZ-212. Now this law is invalid, and the calculation and payment of these deductions, including all penalties, are regulated by the Tax Code of the Russian Federation, in particular Article 34.

The policyholder bears administrative responsibility and pays a fine; late insurance premiums in 2019 are subject to financial penalties in the following cases.

Violation	Fine
Violation of payment deadlines	Penalty 5% of the amount of unpaid contributions for each overdue month within the following limits: no less than 1000 rubles and no more than 30% of the total amount of deductions (Article 119 of the Tax Code of the Russian Federation). An additional fine for missed deadlines is 300-500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation)
Deliberate understatement of the tax base or erroneous calculation of mandatory payments	20% of the unpaid amount of SV (clause 3 of article 120, clause 1 of article 122 of the Tax Code of the Russian Federation)
Partial payment or non-payment of contributions at all	40% (clause 3 of article 122 of the Tax Code of the Russian Federation)
Deliberate violation of deadlines or complete disregard for the obligation to pay for SV in the Social Insurance Fund	from 20% to 40% of the amount of unpaid deductions (Article 19 125-FZ), an additional 300-500 rubles are charged (15.33 Code of Administrative Offenses of the Russian Federation)
Submitting information on paper rather than in an established electronic system	200 rubles (clause 2 of article 26.30 125-FZ)
If the total number of employees is over 100 people, the report is provided on paper and not in an electronic system	200 rubles (Article 119.1 of the Tax Code of the Russian Federation)
Violation of filing deadlines or provision of distorted individual information to the Pension Fund of Russia	500 rubles/1 employee (Article 17 27-FZ), an additional 300-500 rubles are charged (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation)
Submission of personalized accounting information in paper rather than electronic form when there are more than 25 employees	1000 rubles (Article 17 27-FZ)

Since July 10, 2017, Law 250-FZ has amended the Criminal Code of the Russian Federation, and now tax violators for non-payment of contributions in particularly large amounts (from 5 million rubles), which arose after August 10, 2017, are brought to criminal liability on the basis of Part 1 of Art. 10 of the Criminal Code of the Russian Federation.

If an organization deliberately does not pay, then the investigative committee opens a criminal case under Art. 199 of the Criminal Code of the Russian Federation for failure to provide reporting or indicating false information in it.

The maximum fine for the above crime is 500,000 rubles, the maximum prescribed criminal term is 6 years. When paying the total amount of SV together with penalties after the calculation of penalties for insurance contributions to the Pension Fund and other authorities, criminal liability from the offender will be removed, but only on the condition that this was the first violation of this nature.

In May 2017 (letter No. 03-02-07/1/31912 dated May 24, 2017), the Ministry of Finance of the Russian Federation published additional clarifications on the issue of how to calculate penalties for insurance premiums. Inspectors do not have the right to fine an organization for violating deadlines, provided that the established payment forms are submitted on time. Inspectors can only charge penalties on insurance premiums.

Calculation of penalties for insurance premiums

Tax officials calculate sanctions for late payments as 9.75/300 (refinancing rate) for each day of delay (clause 4 of article 75 of the Tax Code of the Russian Federation). It is worth noting that until March 27, 2017, the refinancing rate was 10%, and the amount for generating the entry for accrual of penalties on insurance premiums was calculated as 1/300 of the key rate.

If an organization is overdue for a monthly payment by 1 calendar day, then no sanctions should follow. Based on the letter of the Ministry of Finance of the Russian Federation dated July 5, 2016 No. 03-02-07/39318, tax inspectors assess penalties from the day following the payment deadline, taking into account that the payment day is not a settlement day.

The formula for calculating SV is as follows:

P = C x D x CP x 1/300, where

• P - penalty;
• C - the amount of deductions payable;
• D - calendar days of delay;
• CP is the key refinancing rate.

Calculation example

The children's and youth sports school SDUSSHOR "Allur" violated the deadline for payment of CB for March 2019 (04/15/18 - Sunday, the payment deadline for March is postponed to 04/16/18) and transferred a sum of money in the amount of 103,420 rubles to the established funds on 05/11/2018 .

Breakdown of unpaid amount, in rubles:

• 73,226 - for compulsory pension insurance;
• 22,650 - for compulsory health insurance;
• 7,544 - in case of temporary disability and in connection with maternity.

The delay from 04/16/18 to 05/11/18 was 25 calendar days - excluding the day of payment.

We take into account that the refinancing rate has decreased since July 27, 2017; accordingly, instead of 10% in the formula, we use 9.75%.

OPS: 73,226 x 25 x 9.75% / 300 = 594.96 rubles.

Compulsory medical insurance: 22,650 x 25 x 9.75% / 300 = 184.03 rubles.

VNiM: 7,544 x 25 x 9.75% / 300 = 61.30 rubles.

Payment of fines and penalties for 2017 and 2019

Taking into account all the changes, many policyholders have a logical question: where to pay penalties on insurance premiums?

Deductions generated in 2017, but not included in the expenses of the previous financial year, are paid to the Pension Fund and the Social Insurance Fund, respectively.

Payment is made as follows: penalties issued for compulsory health insurance, compulsory medical insurance and for cases related to temporary disability and maternity are credited to the territorial Federal Tax Service. The resulting penalties for deductions “for injuries” are also transferred to local social insurance funds.

An example of a payment order for the payment of penalties for compulsory payment insurance to the Federal Tax Service

According to the new requirements, if the sanctions are paid voluntarily, the value of the AP is indicated in field 106, but if at the request of the tax office, then the TR. Similarly with field 107 “Tax period”. When repaying independently, the month of delay is indicated; if payment is made on the basis of a tax warning, then the date specified in the request is set.

Penalties on insurance premiums: entries to be reflected in accounting

If there is a delay in payment of the SV and the corresponding penalties are accrued for this amount, the institution is obliged to reflect these movements in accounting.

In the absence of regulatory documents regulating the type of recording of overdue deductions in accounting, the payer organization has the right to determine the type of accounting entry.

The posting of penalties on insurance premiums in 2016 will be the same as in the current financial year.

For public sector employees, the accounting line, according to Instructions 157n, 174n, is as follows:

• penalties or fines were accrued according to SV - Dt 0.401.20.290 Kt 0.303.05.730;
• penalties or fines were paid according to SV - Dt 0.303.05.830 Kt 0.201.11.610.

How to calculate VAT penalties is a question that many accountants face. The answer to this is contained in Art. 75 of the Tax Code of the Russian Federation. How penalties are calculated, how many days of delay to include in the calculation and how to correctly calculate the total amount, you will learn from our material.

Calculation of VAT penalties

Penalties are monetary compensation for delay in fulfilling the obligation to pay taxes, fees, contributions and customs payments to the state.

For information on the deadlines for paying VAT, see the material “Procedure and deadlines for paying VAT in 2018”.

The calculation of VAT penalties must be made starting from the day following the day of late payment (clause 3 of Article 75 of the Tax Code of the Russian Federation).

As for the last day for which penalties must be paid, there are currently no clear rules in the law on this issue, but there are two opposing points of view. One point of view is that the last day for calculating penalties is the day of repayment of the debt to the budget, inclusive (clarifications of the Federal Tax Service of Russia dated December 28, 2009, paragraphs 57, 61 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57). The other is that penalties must be accrued before the day the arrears are paid, because on the day of payment the taxpayer’s obligation is considered fulfilled (letter of the Ministry of Finance of Russia dated July 5, 2016 No. 03-02-07/2/39318). The exclusion of the day of repayment of arrears when calculating penalties is also stated in the order of the Federal Tax Service of Russia “On approval of the Unified requirements for the procedure for creating an information resource with a local budget” dated January 18, 2012 No. YAK-7-1/9@. In paragraph 2 of section. Appendix VII to the said order provides an example of calculating penalties, from which it is clear that the last day of accrual is the day preceding the repayment of the arrears.

This issue should be resolved soon: amendments to the Tax Code of the Russian Federation are already being considered by the State Duma, addressing this problem allow . But for now, the decision whether to pay penalties for the day the arrears are repaid or not is up to the taxpayer. Since the positions of the tax department and judges differ, it is advisable to take into account the difference between the amounts, which is usually insignificant. If there is no desire to argue with the tax authorities, then it is better to charge penalties for the day the debt is repaid.

The formation of arrears is caused not only by violation of the payment deadline, but also by incorrect filling out of payment orders for the payment of taxes and contributions.

To avoid making mistakes when filling out a payment order for VAT, see the material “Payment order for VAT in 2018 - sample”.

Calculation of VAT penalties: calculator

From October 1, 2017, the accrual of penalties by organizations, or rather, their rate depends on the number of days of late payment.

If the delay does not exceed 30 days, penalties are calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation (paragraph 2, paragraph 4, article 75 of the Tax Code of the Russian Federation). In this case, the calculation formula is as follows:

P = N × Wed / 300 × D,

where P is the amount of penalties;

N - amount of arrears;

Ср — refinancing rate of the Central Bank of the Russian Federation;

D - number of days overdue for payment.

Note: Individual entrepreneurs and individuals calculate penalties using this formula in any case, i.e. regardless of the duration of the delay in payment.

For delays of more than 30 days, legal entities calculate penalties based on 1/150 of the refinancing rate according to the formula:

P = N × Av / 300 × 30 + N × Av / 150 × (D - 30).

Take advantage of our calculator for calculating penalties .

Note! The number of days of delay in the calculator on our website is determined based on the fact that the last day for accrual of penalties is the day of repayment of the debt to the budget, inclusive.

Example

According to the submitted tax return, the amount of VAT payable for the 1st quarter of Mechta LLC amounted to 279,000 rubles. Tax payment due on April 25, May 25, and June 26 was not made. The company paid the entire amount of the arrears on July 13.

Penalties are accrued for each payment deadline. The refinancing rate was set (conditionally) in the period from March 27 to May 1 at 9.75%, in the period from May 2 to June 18 - 9.25%, from June 19 - 9%.

We present the calculation of penalties in accordance with the recommendations set out in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57.

Data for calculating the amount of the penalty:

• Penalties are calculated for each payment deadline: April 25, May 25, June 26.
• The amount of arrears for each payment period is 279,000 / 3 = 93,000 rubles.
• The calculation of the penalty is presented in the table.

Payment deadline	Arrears	Start date for calculating days overdue	Date of payment/change of refinancing rate	Number of days overdue	Refinancing rate
						3 640,95
						1 915,80
						6 031,05

For which BCC VAT penalties are paid, see.

Results

Late payment of VAT results in the need to pay a penalty. Moreover, for delays of more than 30 days, legal entities pay an increased penalty. An important question that the taxpayer still has to decide on his own is whether to pay penalties for the day the arrears are repaid or not.

Simplified tax system calculatorwill help you calculate the amount of tax payable without errors, and if any shortcomings are found in previous calculations, a separate calculator will determine penalties. enjoyUSN calculatorvery easy: an easy-to-understand menu and tips allow even a beginner to calculate taxes. In this article we will look at the main nuances of using calculators.

Calculator for calculating simplified taxation system income 2017

The 6% simplified tax system calculator is designed to calculate the single tax for those taxpayers who have chosen the “income” tax base. To calculate the simplified tax system 6, the calculator will ask you to fill in the initial data.

Take advantage of our service .

You will need to indicate the amount of income for each quarter, the amount of insurance premiums paid (including for voluntary insurance), sick leave benefits and advance payments for the single tax. If necessary, it is possible to reflect payment of the trade fee.

The ability to calculate a single tax under the simplified tax system for individual entrepreneurs without employees has been implemented. The difference between this calculator is the reduction of tax on a fixed insurance payment.

Since 2016, constituent entities of the Russian Federation have the right to reduce the tax rate down to 1%. Therefore, before using the calculator, it is recommended that you check your local laws and find out what percentage applies in your area.

STS calculator “income minus expenses”

The simplified tax system calculator 15% (or a lower rate approved by local authorities) will calculate the amount of the single tax for the “income minus expenses” object selected by the taxpayer.

You can use our .

In order for the online simplified tax system calculator to make the correct calculations, you will need to indicate the current rate in the region, as well as the quarterly amount of income received, expenses and the amount of tax advances paid.

The rate can vary from 5 to 15% (for some individual entrepreneurs the rate can be reduced to 0%, and for Crimean taxpayers - to 3%). The current rate in the region is reflected in the laws of the constituent entities of the Russian Federation.

At the end of the year, you can take into account previously received losses, which will reduce the tax base.

A special feature of the calculator for the “income minus expenses” base is the automatic calculation of the annual tax at the minimum rate (1% of the amount of income received during the tax period), if the “income minus expenses” tax base is less than necessary.

IMPORTANT! Since 2017, the minimum tax and the single tax under the simplified tax system “income minus expenses” are paid on a single BCC.

To avoid mistakes when calculating tax, read our article “Accounting for expenses under the simplified tax system with the object “income minus expenses”” .

Penalty calculator

The penalty calculator under the simplified tax system will calculate the amount of penalties that must be paid when filing a clarifying declaration or late payment of tax.

The formula for calculating penalties in the calculator corresponds to the norms of clause 4 of Art. 75 of the Tax Code of the Russian Federation: 1/300 of the Central Bank refinancing rate for each day of late payment. Since 2016, the refinancing rate has been equal to the key rate (directive of the Central Bank of the Russian Federation dated December 11, 2015 No. 3894-U).

Read more in the note .

Results

The 2017 simplified tax system calculator will help the taxpayer check the data entered in the declaration for arithmetic or technical errors. It will also help determine the amount of the advance payment for the single tax at the end of the quarter.

It may be useful for simplified intermediaries "VAT calculator" .

When planning a business, an online calculator for the simplified tax system will allow you to determine which tax system will be more profitable - simplified or general. To do this, the program should include forecast data, which is always included in the business plan.

Our article will help you figure out which tax object to choose under a simplified system.