Fine for late delivery of the declaration. Penalty for late delivery of the VAT declaration

Today there are quite a lot of tools that an accountant can use. However, in practice there are malfunctions in the functioning of the software, the human factor, various unforeseen circumstances that lead to a violation of the requirements of the Tax Code. Accordingly, failure to comply with the requirements of the law implies the application to the guilty parties of sanctions. One of them is a fine for late delivery of the declaration.

Normative base

In the first paragraph of Art. 119 TC set a fine for late delivery of the declaration. This violation is considered the most common. As a sanction, the entity is subject to a pecuniary penalty of 5% of the unpaid amount determined in the accounts. The fine for late delivery of the declaration is charged for each full or incomplete month from the date established for its submission. The recovery can not be more than 30% of the specified amount, but not less than 1 thousand rubles. In addition, responsibility is provided for in the Code of Administrative Offenses. In particular, according to Art. 15.5 The penalty for late delivery of the declaration is imposed on the officials. Its size is 300-500 rubles.

Exceptions

It should be said that not in every case to the subject may be sanctioned for violation of the deadline. So, taking into account the explanations present in the plenary Decision of the Supreme Arbitration Court No. 57, the supervisory authority (FTS) issued its clarifications. In them, in particular, it is said that if the terms of submission of documents for the reporting period are violated , then Art. 119 TC will be incorrect. So, for example, it is impossible to impose a fine for untimely delivery of the declaration on income tax for the first, second, third quarters. It is also not charged for individual months - from the 1st to the 11th. In addition, you can not apply a penalty for late delivery of the declaration of property tax on advance payments.

Explained

As the basis for the non-application of sanctions is the Letter of the Federal Tax Service No. SA-4-7 / 16692. In it, in particular, it is said that in art. 58 (Clause 3) of the Tax Code provides that the code may establish the payment of advance payments. The obligation to pay them is considered to be performed in the same manner as for the payment of the tax amount. Failure to comply with the time limits for the transfer of advances can not be considered as a basis for bringing to responsibility for violation of the Tax Code. Art. 119 is applied if there was an untimely submission of a tax return. The fine, therefore, is established for failure to report on the entire period, and not on its individual parts. The FTS explains that Art. 119 does not cover the acts that were expressed in the omission of the deadline for submitting settlements on advance payments, regardless of how these documents are named in the chapters of the Tax Code.

Art. 126 NC

It establishes a fine for the late submission of documents or other information specified in the code and other legislative acts, if the act lacks the signs of violations provided for in Art. 129.4 and 119 TC. The amount of recovery is 200 rubles. From each non-submitted document. If you miss the deadline for submitting certificates of the form 2-NDFL also applies art. 126. That is, for each paper also have to pay 200 rubles.

An Important Moment

If the declaration on f. 3-NDFL, when the payer is an individual, he may be fined under Art. 119 TC. In this case, the reason for the recovery may be even a small amount, with which the agent forgot to keep the mandatory payment to the budget. In this case it will be absolutely unimportant whether the payer himself knew about this. The tax agent must be notified of the impossibility of withholding the individual and the inspection. But not everyone does it. Under subparagraph 4 of paragraph 1 of Art. 228 NK citizens who receive other income from which personal income tax was not withheld shall be calculated and paid in accordance with the amounts of such income. The fact that the payer has no idea that he has such a duty does not absolve him from responsibility.

Letter from the Ministry of Finance

The fact that the payer, who did not even know that he should make any deductions from his income, may be imputed a fine, the Finance Ministry's clarification shows. In particular, the Ministry of Finance writes that under Art. 226 (cl. 4) The tax agent is required to withhold the calculated tax amount directly from the payers' income upon their actual payment. In clause 5 of the same article, it is provided that in case of impossibility to do this the entity is obliged not later than a month from the date of completion of the period in which these circumstances took place, to notify the natural person (from whose income the retention is made) and to the control body FNS). At the same time, the payer is responsible for the calculation and payment of personal income tax, as well as for the submission of the declaration.

Exemption from punishment

To attract the person who received the income, to account, the Federal Tax Service should prove the fact that the violation took place. The supervisory authority should find out which actions / omissions have not met the requirements. In Art. 109 of the Tax Code provides that in the absence of the fault of the subject in the commission of a violation, he can not be held accountable. In Art. 111 NK set out the circumstances under which Art. 109. This means that if the payer has not been notified by the agent of the impossibility of holding the deduction, then the question of the imposition of punishment is decided in view of his guilt.

Excluding circumstances

The payer may violate the requirements of the law due to:

1. Irresistible circumstances, natural disasters and other emergencies.
2. Stay in a state in which the subject could not be aware of his behavior or guide his actions, due to illness.
3. Execution of written explanations on the issues of calculation, payment of compulsory deductions or other situations related to the application of the provisions of the Tax Code that were given to the entity personally (or referred to an undetermined number of persons) by the FTS or other authorized body within their competence.
4. Other circumstances that can be recognized by the tax authority or the court, as excluding blame.

This list, despite the presence of paragraph 4 in it, is considered by many officials to be exhaustive. In this regard, payers who did not submit a declaration on f. 3-NDFL, fined on the grounds that ignorance of the law does not exempt from liability. In such cases, experts recommend asking for a certificate of 2-NDFL from the company that paid a salary or other income. The information that will be present in the document will show whether the tax was withheld from these proceeds.

EYE

A single declaration shall be submitted by those entities that did not have funds flow on their accounts during the tax period. In this case, we are talking not only about income, but also about expenses. If, after reporting, it was found that the enterprise carried out an economic transaction, for example, shipment of products, it must submit updated documentation.

But the supervisory authority sometimes does not accept this reporting, demanding to produce a primary one. In such situations, the FTS can impose a fine for late delivery of the VAT declaration. As explained by the competent authorities, UNDD is filed in accordance with paragraph 2 of paragraph 2 of Art. 80 TC. If an enterprise does not perform transactions that result in the movement of funds in bank accounts or in the cash register, it is entitled to submit a simplified (single) declaration instead of declarations for each tax. If the object of taxation is discovered for the period in which the reporting was submitted, the payer appears to be obliged to make changes to the documentation and submit it in the manner provided for in Art. 81. If the subject did this, he can not be charged a fine for late delivery of the VAT declaration. Such reporting will be deemed more specific.

Timing

Above we considered a separate case where a fine for late delivery of a VAT declaration can not be imputed. In 2015, the size of the foreclosures has not undergone any changes. In the legislation, however, deadlines are set, after which the amount may increase. For example, the fine for late delivery of the VAT declaration in 2015 was 5% of the imputed amount of the fee, but not less than 1000 rubles. Such a value was established for entities that missed up to 180 days from the date of reporting. This period is also set for other fees. For example, the penalty for late delivery of the declaration on the USN for 2014 was also 5% of the imputed amount, but not less than 1000 rubles. If the payer does not submit documents for more than 180 days, the percentage increases at times. This procedure also applies to each imputed fee. For example, a fine for late delivery of a declaration on transport tax will be 30% of the amount of deductions. Here, too, the amount of the sanction should not be less than 1 thousand rubles.

Is it possible to reduce the sanctions?

The legislation provides for cases when the payer can reduce the amount of the fine. They are installed in Art. 114 TC. For example, imputed a penalty for late delivery of the declaration on land tax. The FTS, as a rule, causes the payer to notify. In the inspection the subject gets acquainted with the act of verification against the signature. After the payer has signed this document, he has two weeks to file a petition to reduce the imputed amount.

Extenuating circumstances

The fine for the late delivery of the VAT declaration for 2013, as well as for 2016, can be reduced at least twice. In part 1 of Art. 112 the following conditions are provided:

1. Heavy family or personal circumstances.
2. Committing a violation under the influence of coercion or under threat in connection with official, material or other dependence.
3. The difficult financial position of the payer, who is held accountable.
4. Other circumstances that will be recognized by the Federal Tax Service or court as mitigating.

What to attribute to the last factors? For example, the most common circumstances that allow to reduce the penalty for late delivery of the declaration on UTII of 2014 were:

1. The first violation of the NK.
2. The subject has dependents. To them, except for minors, children under 23 are considered to be children, if they study internally.

The more circumstances are indicated, the higher the probability that the amount of recovery will be more than halved. For example, in practice there are many cases when the fine was reduced by 4 times.

Other measures

In addition to the monetary penalty, the tax service can freeze the bank accounts of the subject. Such an opportunity is provided by the Federal Tax Service in accordance with Art. 76 TC. Paragraph 3 of this article establishes the right of the inspection to suspend operations on accounts in the payer's bank if the declaration was not submitted within 10 days after the date stipulated by law. Here it should be said that all expense transactions are blocked on the account. That is, you can enroll funds.

Along with this, the legislation establishes the order of recovery of funds from the debtor. The fine imputed by the tax authority is in the third stage. The decision to cancel the lock must be taken no later than 1 day after the declaration is submitted.

Controversial moments

In the new edition of art. 119 TC established that the penalty for late submission of the declaration is calculated on the basis of the amount of tax not paid within the period determined by law. This provision was absent in the previous article, which sparked controversy. It was not entirely clear at what point sanctions should be defined - on the day of completion of the deadline or the actual filing of accounts. If the tax was fully paid, but the declaration was not handed in, the fine would be 1000 r. If a part of the amount was deducted, the amount of the sanction is determined by the difference between the actually paid and imputed amount of the mandatory payment.

Conclusion

In tax legislation, the deadline for filing a declaration is quite clear. Such a strict regulation is due to the fact that mandatory contributions of individuals and legal entities constitute a significant share of budget revenues. Accordingly, the State seeks to ensure proper control over the timeliness of proceeds. Violations, as can be seen from the article, can be caused by different circumstances. The law, of course, provides for payers some or other opportunities to reduce sanctions. In addition, the NC sets a number of responsibilities for the supervisory bodies. But as practice shows, often circumstances are not taken into account. In this regard, it is better to do everything in time: how to pay taxes, and file accounts on them. In this case there will be no proceedings and problems.