How to reduce the penalty if the deadline for submitting the declaration on the USN is missed.

Introduction

Perhaps, it does not matter for what reason the deadline for submitting a declaration on the USN was not met and you still can not give time to this procedure. "I do not want to pay a penalty!" - exclaiming with indignation you, remembering the luxurious villas on Rublyovka, as well as limousines with flashing lights of the bureaucrats who have reached the budget. But, alas, there is no way to avoid foreclosure. But there are quite legitimate opportunities to reduce the amount of sanctions. Are they intrigued? We read further.

The algorithm for calculating the fine

To begin with, we recall the algorithm for calculating penalties. There are two tariffs (depending on how far the deadline for the declaration of the USN was missed by you), for which a penalty is calculated:

1. 180 days from the date of the last deadline has not yet passed. Then it will be necessary to pay the rent in 5% of the total amount prescribed in the declaration. It should be noted that this rate is for one month. The maximum amount of the fine in this case can not be more than 30% of the tax.

2. A more lamentable variant of the development of events will be if the deadline for the declaration of the USN is exceeded for more than six months (the counting starts from 181 calendar days). Then, in addition to the already indicated 1/3 of the tax amount in the declaration, it will be necessary to add 10% for each missed month.

In both cases, it means an incomplete month. That is, if you filed a declaration for 185 days, the amount of the penalty, if you do not work with it above 40%! Even if you allow the deadline for submitting a declaration for the USN for 1 day, then 5% will have to pay. Now that the diagnosis has become finally clear, we will try to minimize the unpleasant fine.

Method one

If possible, if the deadline for the submission of the simplified declaration was missed, submit it as soon as possible to your local tax office with a zero or substantially reduced total tax amount. After the opportunity to file a correct declaration still appears, - file an updated declaration, this time with the correct data on tax deductions. It can turn out that on the specified declaration it will be necessary to pay additionally some amount of tax. Also, do not forget to take into account the interest, calculated as 0.003 of the current percentage of the refinancing rate assigned by the CBR. So do not forget before you submit the correct declaration, to perform these actions. The action taken by you will allow you to avoid completely unnecessary collection of 122 items of the Tax Code, and to optimize the amount of the penalty for the violated deadline for the submission of the simplified declaration.

The hidden mechanism of the first method is as follows: quickly providing "zero" reporting on the declaration, you automatically reduce the time, and, consequently, the amount of the penalty, but at the same time the tax department will calculate the fine specified in the correct declaration (based on the tax amount). It is strongly recommended not to file the first tax return with an excessive amount of tax, because in your tax (specific region) software calculates the maximum amount of tax on both declarations.

Method of the second

If you file a zero declaration and pay a token penalty (if you then submit a corrected one), the tax office has no legal grounds to charge a penalty for the missed deadline for the submission of the USN tax return. In the current Tax Code, there is simply no such rule. Attention: this method is associated with litigation.

Way the third

It is based on some judicial practice of the Supreme Arbitration Court of the Russian Federation, which once pointed out the absence of a deadline for submission of specified declarations, therefore some courts deny the importance of calculating fines on the corrected declaration, taking the side of the companies. By virtue of this fact, if you dispute the decision to recover a fine, maybe you will be lucky. It is best to find out about local judicial practice on such cases.

Conclusion

It is also very desirable, if the deadline for submitting the declaration on the simplified tax system is lost, timely pay taxes on the adjusted declaration. Then there will be no need to pay penalties for payment made not in time. In addition, there will be no misunderstandings and with sanctions for not fully paid tax (in case of verification of the first declaration).