Introduction
Perhaps it doesn’t matter for what reason the deadline for submission of the declaration on the simplified tax system was not respected and you still can’t devote time to this procedure. "I do not want to pay a fine!" - You exclaim indignantly, recalling the luxurious villas on Rublevka, as well as limousines with flashing lights of officials who have reached the budget. But, alas, it will not be possible to avoid collection. But there are quite legitimate opportunities to reduce the amount of sanctions. Are you intrigued? Read on.
Penalty Calculation Algorithm
For starters, recall the penalty calculation algorithm . There are two tariffs (depending on how much you missed the deadline for submission of the USN declaration), according to which the penalty is calculated:
1. 180 days from the date of the 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 is a one-month rate. In this case, the maximum amount of the fine cannot total exceed 30% of the tax.
2. A more deplorable variant of the development of events will be if the deadline for submitting a declaration on the simplified tax system is exceeded by more than six months (the countdown starts from 181 calendar days). Then, in addition to the already indicated 1/3 of the tax amount in the declaration, you will need to add 10% for each missed month.
In both cases, this refers to an incomplete month. That is, if you filed a declaration for 185 days, then the amount of the fine, if you do not work on it beforehand, will be 40%! Even if you allow the deadline for the submission of declarations on the simplified tax system for 1 day, you will have to pay 5%. Now that the diagnosis has become completely clear, we’ll try to minimize the unpleasant penalty.
Method one
If possible, if the deadline for submitting a simplified tax return was missed, file a tax with zero or substantially reduced total tax amount as soon as possible. After the opportunity to file the correct declaration nevertheless appears, submit the revised declaration, this time with the correct data on tax deductions. It may happen that, according to the updated declaration, it will be necessary to pay an additional amount of tax. Also, do not forget to take into account penalties calculated as 0.003 of the current percentage of the refinancing rate assigned by the Central Bank of the Russian Federation. Therefore, do not forget to submit these steps before submitting the correct declaration. What you have undertaken will allow you to avoid completely unnecessary recovery under Article 122 of the Tax Code, and to optimize the amount of the penalty for the violated deadline for submitting a simplified declaration.
The hidden mechanism of action 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 fine, but later the tax will calculate the specified amount of the fine on the correct declaration (based on the amount of tax). It is strongly discouraged to file your first tax return with an overstated amount, because in your tax (region specifics) software calculates the maximum amount of tax for both tax returns.
Second way
If you file a zero return and pay a symbolic fine (if you later submit the adjusted), the tax one has no legitimate reason to charge a penalty for the missed deadline for submitting a tax on simplified tax system. The current Tax Code simply does not have such a norm. Attention: the above method involves litigation.
Third way
It is based on some jurisprudence of the Supreme Arbitration Court of the Russian Federation, which once indicated that there was no deadline for submitting clarified declarations, therefore some courts deny the importance of calculating fines for an adjusted declaration, taking the side of the companies. Due to this fact, if you challenge the decision to recover a fine, you may be lucky. Preliminarily, it is best to find out about the local judicial practice in such cases.
Conclusion
It is also highly advisable if the deadline for submitting a tax return on the simplified tax system has been missed, timely tax payments on the adjusted tax return. Then there will be no need to pay penalties for payments made out of time. In addition, there will be no misunderstanding and with sanctions for not fully paid tax (in the case of verification of the first declaration).