Penalty for late submission of a declaration. Penalty for late submission of VAT returns

Today, there are many 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, non-compliance with the requirements of the law implies the application of sanctions against perpetrators. One of them is a fine for late submission of a declaration.

Normative base

In the first paragraph of Art. 119 of the Tax Code set a fine for late submission of a declaration. This violation is considered the most common. As a sanction, the entity is charged with a monetary penalty of 5% of the unpaid amount determined in the statements. The penalty for late submission of a declaration is levied for each full or incomplete month from the date established for its submission. The collection cannot be more than 30% of the indicated amount, but not less than 1 thousand rubles. In addition, liability is provided for under the Code of Administrative Offenses. In particular, under Art. 15.5. A penalty for late submission of a declaration is imposed on officials. Its size is 300-500 p.

Exceptions

It should be said that not in every case sanctions can be applied to the subject for violation of the established deadline. So, taking into account the explanations present in the plenary resolution of the Supreme Arbitration Court No. 57, the supervisory authority (FTS) issued its explanations. They, in particular, say that if the deadlines for submitting documents for the reporting period are violated , then use Art. 119 NK will be incorrect. So, for example, it is impossible to impose a penalty for late submission of a tax return for the first, second, third quarters. It is also not charged for individual months - from the 1st to the 11th. In addition, you cannot apply a penalty for late submission of a property tax return on advance payments.

Explanation

The letter of the Federal Tax Service No. SA-4-7 / 16692 acts as the basis for non-application of sanctions. In it, in particular, it is said that in Art. 58 (p. 3) of the Tax Code provides that the payment of advance payments may be established by the code. The obligation to deduct them is considered fulfilled in the same manner as for the repayment of the amount of tax. Failure to meet the deadlines for the deduction of advances cannot be considered as a basis for bringing to responsibility for violation of the Tax Code. Art. 119 applies if there has been a late submission of a tax return. The fine, therefore, is established for failure to submit reports for the entire period, and not for its individual parts. The Federal Tax Service clarifies that Art. 119 does not cover acts that resulted in missing the deadline for submitting settlements on advance payments, regardless of how these documents are named in the chapters of the Tax Code.

Art. 126 NK

It establishes a fine for the late submission of documents or other information established in the code and other legislative acts, if the act does not show signs of violations provided for in art. 129.4 and 119 of the Tax Code. The size of the penalty - 200 p. from each unrepresented document. If you miss the deadline for submitting certificates of form 2-NDFL, Art. 126. That is, for each paper you also have to pay 200 p.

Important point

If the declaration on f. 3-personal income tax, when a natural person acts as a payer, he may be charged with a fine under Art. 119 Tax Code. In this case, even a small amount with which the agent forgot to withhold the mandatory payment to the budget may become the reason for the collection. In this case, it will be absolutely unimportant whether the payer himself knew about it. 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 of the Tax Code, citizens who receive other income from which the personal income tax was not withheld, must calculate and pay in accordance with the amounts of such income. The fact that the payer does not even have a clue that he has such a duty does not relieve him of liability.

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 fined, an explanation of the Ministry of Finance testifies. In particular, the Ministry of Finance writes that under Art. 226 (paragraph 4) of the Tax Code, the tax agent is required to withhold the calculated tax amount directly from the income of the payers upon their actual payment. Clause 5 of the same article stipulates that if it is not possible to do this, the entity is obliged to notify the individual (with whose income the deduction is made) and the control body (in writing), not later than a month from the date of completion of the period in which these circumstances took place. Federal Tax Service). In this case, the obligation to calculate and pay personal income tax, as well as to submit a declaration, rests with the payer.

Exemption from punishment

In order to bring the person who received the income to justice, the Federal Tax Service should prove the fact that a violation has occurred. The supervisory authority should find out as a result of what actions / inaction the requirements were not met. In Art. 109 of the Tax Code provides that in the absence of guilt of the subject in committing a violation, he cannot be held liable. In Art. 111 of the Tax Code, those circumstances are established under which Art. 109. This means that if the payer was not notified by the agent about the impossibility of holding the deduction, then the issue of imposing a sentence is decided taking into account his guilt.

Exclusive Circumstances

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

1. Insurmountable circumstances, natural disaster and other emergency situations.
2. Staying in a state in which the subject could not be aware of his behavior or direct his actions in connection with the disease.
3. Fulfillment of written clarifications on issues of calculation, payment of mandatory contributions or on other situations related to the application of the provisions of the Tax Code, which were given to the entity personally (or belonged to an indefinite number of persons) by the Federal Tax Service or other authorized body within their competence.
4. Other circumstances that may be recognized by the tax authority or the court as excluding guilt.

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-PIT, are fined on the basis that ignorance of the law does not exempt from liability. In such cases, experts recommend requesting a 2-personal income tax certificate from the company that paid the salary or other income. The information that will be present in the document will show whether the tax on these revenues was withheld.

Und

A single declaration is submitted by those entities that during the tax period did not have cash flows on their accounts. In this case, we are talking not only about income, but also about expenses. If, after reporting, it was found that the company carried out a business operation, for example, shipping products, it needs to submit updated documentation.

But the supervisory authority sometimes does not accept this reporting, requiring the presentation of the primary. In such situations, the FTS may impose a fine for late submission of a VAT return. As the authorized authorities explain, the UDMD is submitted in accordance with paragraph 2 of paragraph 2 of Art. 80 Tax Code. If the company does not perform operations, as a result of which there is a movement of funds in bank accounts or cash registers, it is entitled to submit simplified (single) tax returns instead of declarations for each tax. If a taxable item is discovered for the period in which the reporting was submitted, the payer has an obligation to amend the documentation and submit it in the manner provided for in art. 81. If the subject has done this, then he cannot be charged a fine for late submission of a VAT return. Such reporting will be considered revised.

The timing

A separate case was considered above when a fine for late submission of a VAT return cannot be imputed. In 2015, the amount of penalties did not undergo any changes. The legislation, however, sets a time limit after which the amount may increase. So, for example, the penalty for late submission of a VAT return in 2015 amounted to 5% of the imputed amount of the fee, but not less than 1000 rubles. This value was set for entities that missed up to 180 days from the date of reporting. This deadline is set for other fees. For example, the penalty for late submission of a tax return on the simplified tax system for 2014 also amounted to 5% of the imputed amount, but not less than 1000 rubles. If the payer does not submit documents for more than 180 days, then the percentage increases significantly. This order also applies to every imputed collection. For example, a penalty for late submission of a transport tax return will be 30% of the deduction amount. Here, too, the size of the sanction should not be less than 1 thousand rubles.

Can sanctions be reduced?

The legislation provides for cases when the payer can reduce the amount of the fine. They are installed in Art. 114 Tax Code. For example, a fine is imposed for late submission of a land tax return. The Federal Tax Service, as a rule, calls the payer with a notification. In inspection, the subject gets acquainted with the act of verification under the signature. After the payer has signed this document, he has two weeks to file a request for a reduction in the imputed amount.

Extenuating circumstances

The penalty for late delivery of a VAT return in 2013, as well as in 2016, can be reduced by at least half. In h. 1 Article. 112, the following conditions are provided:

1. Severe family or personal circumstances.
2. The commission of a violation under the influence of coercion or under threat in connection with official, material or other dependence.
3. The difficult financial situation of the payer, who is held accountable.
4. Other circumstances that will be recognized by the FTS or the court as extenuating.
   

What are the latest factors? For example, the most common circumstances allowing to reduce the penalty for late submission of the 2014 UTII declaration were:

1. The commission of the first violation of the Tax Code.
2. The subject has dependents. In addition to minors, they include children under 23 years of age if they are studying full-time.

The more circumstances are indicated, the higher the probability that the amount of the penalty will be reduced by more than half. For example, in practice, there are many cases where the penalty has been reduced by 4 times.

Other measures

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

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

Controversial issues

In the new edition of Art. 119 of the Tax Code, it is established that the penalty for late submission of a declaration is calculated based on the amount of tax not paid within the time period specified by law. This provision was absent in the previous article, which gave rise to controversy. It was not clear at what point the sanctions should be determined - on the day the deadline is completed or the actual reporting. If the tax has been fully paid, but the declaration has not been submitted, then the fine will be 1,000 rubles. If part of the amount has been deducted, the amount of the sanction is determined by the difference between the actually paid and the imputed amount of the obligatory payment.

Conclusion

In the tax legislation, the deadlines for filing a declaration are quite clearly established. Such strict regulation is due to the fact that the mandatory deductions of individuals and legal entities make up a significant share of budget revenues. Accordingly, the state seeks to ensure proper control over the timeliness of revenues. Violations, as can be seen from the article, can be caused by different circumstances. The law, of course, provides for payers certain options to reduce sanctions. In addition, the Tax Code establishes a number of responsibilities for control bodies. But as practice shows, often circumstances are not taken into account. In this regard, it is better to do everything on time: how to pay taxes and submit reports on them. In this case, there will be no proceedings and problems.