The Tax Code, as a measure of influence on unscrupulous taxpayers, introduced a fine for late submission of the declaration. It is supplemented by a system of material penalties in fixed amounts and percentages for various types of other offenses. Some misdemeanors can be reclassified as criminal cases.

Principles for the application of reporting sanctions

Legal entities and individual entrepreneurs, depending on the taxation system they apply, are required to regularly generate and submit reports. Reporting forms can be represented by tax declarations, calculations or certificates. The frequency of data submission depends on the tax and reporting intervals established for a particular tax or collection. A penalty for late submission of a tax return may be imposed if the deadlines for notifying the fiscal authorities of the results of activities following the results of the tax period are missed.

If the delay occurred within a year when displaying data for reporting period, then punishment in the form of material penalties cannot be applied to the taxpayer. This position was fixed by the Plenum of the Supreme Arbitration Court in Resolution No. 57 of July 30, 2013. The fact that a fine for failure to submit a declaration is possible only at the end of the year (tax interval) is also stated in the explanations of the tax authorities in the Letter of August 22, 2014 No. SA -4-7/16692. Rationale for Opinion - Until the end of the tax year, all payments can be considered as advances, and not repayment of obligations, since there are no obligations, there are no reasons for punishment.

For example, business entities must report on income tax on an annual basis. Additionally, they submit declaration forms after each reporting period - month or quarter. If a delay in the annual report is recorded, the taxpayer will be fined for not submitting a tax return. If the monthly report is delayed, no penalty is applied.

But this does not mean that the tax authorities do not have leverage on taxpayers who miss deadlines in the preparation of documents during the year. For cases with a delay in interim reports, the norm of paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. The fine for failure to submit a declaration is reclassified as a fine for failure to submit documents requested by the tax authority. The amount of the material penalty is 200 rubles.

Read also The Government of the Russian Federation will cancel the state duty for electronic registration of small and medium-sized businesses

When considering the issue of holding a taxpayer liable, the following factors are taken into account:

• the amount of liabilities reflected in the delayed reporting form;
• the number of days of non-submission of a tax return after the deadline for the submission of the report;
• the rate of material recovery;
• the presence or absence of similar offenses in previous tax periods.

Sizes and amounts of fines

Sanctions are charged for all months of delay. If the declaration was submitted before the end of the next month, this interval will be counted as a whole month when calculating the penalty for not submitting the declaration. The amount of the penalty is 5% of the amount of liabilities shown in the report. The percentage of the fine is calculated for each overdue month, the law provides for a range of restrictions on the total amount of material punishment:

• the minimum bar is 1000 rubles;
• the maximum limit is fixed at 30% of the arrears.

If the reporting was delayed by the taxpayer, but according to its data there are no outstanding tax liabilities, the liability for failure to provide a tax return will be expressed in the minimum material penalty - 1000 rubles. Similar rules for influencing payers who miss reporting deadlines are provided for insurance premium payments. With regard to contributions administered by tax authorities, the amount of calculated liabilities for the last quarter is taken as the basis for calculating the penalty.

In Art. 126 of the Tax Code of the Russian Federation stipulates that a fine for late filing of a declaration is issued only on forms that have the status of a declaration or calculation of insurance premiums. The norm does not apply to documents reflecting the income of hired personnel and withheld from them income tax. For example, for a delay in the 2-NDFL certificate, you will have to pay 200 rubles. for each document. In this case, neither the cumulative period of delay in the submission of the form, nor the amounts reflected on the pages of the report, matter.

An additional measure of influence on unscrupulous taxpayers is the forced freezing of bank accounts. The restriction on non-cash transactions is temporary.

• fine the organization
• block the organization's bank account.

It does not matter whether the organization is a taxpayer or not. The Inspectorate can fine for such an offense any organization that is required to submit tax returns, but for some reason has not fulfilled this obligation. For example, an organization that is exempt from taxpayer obligations, but is a tax agent for VAT (paragraph 2, clause 5, article 174 of the Tax Code).

What is the penalty (account blocking) for late submission of the Declaration and payment of tax

The amount of penalties for late submission of the declaration remained unchanged.- 5 percent of the unpaid tax amount for each month of delay, but not more than 30 percent and not less than 1,000 rubles.

Along with the collection of a fine for late filing of a tax return, the inspectorate has the right to block the bank accounts of the organization

The account may be blocked if the organization has not submitted a declaration within 10 working days after the deadline for its submission has expired (clause 3, clause 6). At the same time, there are no restrictions on the amount of blocking (letter of the Ministry of Finance of Russia dated April 15, 2010 No. 03-02-07 / 1-167). For untimely submission of calculations of advance payments for taxes, blocking of bank accounts is not applied (letter of the Ministry of Finance of Russia dated July 12, 2007 No. 03-02-07 / 1-324).

Note: The deadline for submitting a tax return, which falls on a non-working day, is transferred to the next working day ().

In addition, from the head or chief accountant they can recover from 300 to 500 rubles. If, in addition to the delay, the organization violates the procedure for submitting the declaration in electronic form, then it will be fined an additional 200 rubles.

Note: Please note that for offenses older than three years to recover tax inspectors are not entitled to fine.

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Reasons for blocking a bank account

1. non-payment (incomplete payment) of personal income tax from salaries, bonuses, fees to freelancers and other payments to individuals (70% of companies whose accounts were blocked);
2. very fast (within a few hours or minutes) withdrawal of money from accounts after they are received (55% of companies);
3. work with unreliable contractors (50% of companies);
4. being in the "red zone" for taxes. Those. taxes were paid in amounts not comparable with the scale and type of business (45% of firms);
5. finding an organization in the black lists, that is, in the list of companies that already had problems according to Federal Service on financial monitoring (38%);
6. insufficient VAT payment (35%);
7. negative rating on cash withdrawals. Those. companies filmed significantly more than similar companies (9% of firms).

Note: Accounts were blocked only in the case when the company met not one, but several criteria of doubtfulness at once.

Tax authorities will block the account for being late with the declaration

The Federal Tax Service of Russia did not support the proposal to warn taxpayers about the upcoming “freeze” of a bank account in case of failure to submit a declaration. Arguments "against" are set out in the letter of the tax department dated July 28, 2016 No. AC-3-15 / [email protected].

Submission of a report on insurance premiums by the RSV in violation of the deadline is not a basis for blocking an account

The Federal Tax Service took into account the position of the Ministry of Finance regarding the blocking of the settlement accounts of the insured for violation of the deadline when submitting the calculation of insurance premiums. The tax authorities admitted that in the described situation, the IFTS cannot suspend operations on the accounts of the insured (letter of the Federal Tax Service of Russia dated 10.05.17 No. AC-4-15 / 8659). Because tax declarations and calculations on insurance premiums are not identified in the Tax Code. Therefore, a delay in the calculation of contributions is not a basis for suspending operations on a bank account.

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The amount of the penalty for late submission of the VAT return

LLC "Gazprom" applies the general system of taxation. The VAT return for the third quarter of 2015 was submitted on February 28, 2016. On the same day, the tax amount was transferred to the budget. The amount of tax payable under this declaration amounted to 120,000 rubles.

Since October 25, 2015 is Sunday, the deadline for filing the declaration is October 26, 2015. The duration of the delay is five months: October, November and December 2015 and January and February 2016.

The Office explains that, according to paragraph 7

information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71

the absence of the taxpayer at the end of a particular tax period of the amount of tax payable in itself does not relieve him of the obligation to file a tax return for this tax period, unless otherwise provided by the legislation on taxes and fees.

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Failure to submit within the terms of 2-NDFL, 6-NDFL

Failure to represent a tax agent in tax authorities within the established time limits for information about the impossibility to withhold personal income tax in the form N 2-personal income tax entails a fine in the amount of 200 rubles for each non-submitted document on the basis of paragraph 1 and the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles on the basis of part 1.

A tax agent who did not withhold and transfer the amount of personal income tax to the budget may be subject to tax liability in the form of a fine on the basis of which illegal non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by the Tax Code of the Russian Federation of tax subject to withholding and transfer by a tax agent, entails the collection of a fine in the amount of 20% of the amount subject to withholding and (or) transfer.

Wherein does not matter the reason for non-retention tax by a tax agent when bringing him to responsibility under Art. 123 of the Tax Code of the Russian Federation (clause 44 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of February 28, 2001 N 5).

Failure to submit within the terms of 6-personal income tax

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What is the penalty for late filing of income tax returns?

Not later March 28 all organizations in common system taxpayers must submit an income tax return. If the report has to be sent later, in this case you will have to pay a fine. The monetary amount of the fine depends on when and in what amount you transferred the tax. The one that appears in the reporting, submitted late.

1 . If the tax payment went to the budget on time, then the penalty for not submitting the declaration on time will be minimal and amount to 1,000 rubles.

2 . When both the payment and the tax return are sent late, the penalty will be equal to 5 percent of the amount of tax not paid to the budget by the time you finally submitted your return. This fine will have to be transferred for each full or incomplete month delay from the date set for the filing of the declaration.

But in any case, the amount of punishment cannot be more than 30 percent of the amount of unpaid tax. That is, the maximum fine of 30 percent will have to be paid if the reporting is late for half a year or more.

In addition, for the late submission of the declaration, the head of the company may be fined from 300 to 500 rubles. ().

What threatens the company if the BALANCE SHEET is not submitted on time - financial statements to ROSSTAT

If you didn't pass balance sheet, Report on financial results, a report on financial results with ROSSTAT - statistics, then for violation of the procedure and deadlines, as well as for providing false information, the head of the company faces a fine of 3,000 to 5,000 rubles. on administrative offenses. But you can recover it only within two months from the date of violation. Because the statute of limitations for such a violation is 2 months.

Penalty for violation of accounting

For the company's lack of accounting registers, liability is applied in the amount of 10,000 to 30,000 rubles.

And for not presenting financial statements for 2013, inspectors will fine the company 200 rubles. for each unsubmitted document ().

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Failure to submit a calculation of insurance premiums: what threatens the insured

The tax service explained what sanctions would be applied to an employer who did not submit a new unified calculation of insurance premiums on time. Letter of the Federal Tax Service No. PA-4-11/25567 dated December 30, 2016

In case of failure to submit or delay in submitting the calculation of insurance premiums to the IFTS, the slow insurer will be fined. The amount of monetary punishment is set. The violator will be fined 5% unpaid premiums on time payable on the basis of calculation data for each month of delay. However, the amount of the fine cannot be more than 30% of the amount of contributions payable, but cannot be less than 1,000 rubles. That is, if the contributions according to the calculation are paid on time, then the fine will be 1,000 rubles.

But the tax authorities are not entitled to block a bank account due to the fact that reporting on contributions was not submitted on time.

The Tax Code provides for liability both for violation of the established methods for submitting a tax return (Article 119.1 of the Tax Code of the Russian Federation), and for violation of the deadlines for its submission (Article 119 of the Tax Code of the Russian Federation). Yes, according to irregularity submission of a tax return in electronic form entails a fine of 200 rubles.

Liability for failure to submit on time tax return is provided. The penalty is 5 percent of the tax amount not paid within the established period for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

For the purposes of Article 119.1 of the Tax Code of the Russian Federation, the procedure for submitting a tax return means the method of submitting a tax return (on paper or via the Internet). Therefore, the submission of the VAT return (and any other declarations) on hard copy should be qualified as a violation of the procedure for submitting a tax return, for which a fine of 200 rubles is provided.

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TABLE of fines, penalties for violations of tax laws

Penalty for not notifying the sales tax

The implementation of trade subject to the taxation of the trade tax, without sending this notification, is equated to conducting activities without registration (). For this violation, liability is provided in the form of a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40,000 rubles (clause 2). And in relation to officials, an administrative fine of 2,000 to 3,000 rubles () is also possible.

Note : . Who is required to pay the sales tax and can I refuse to pay it? How will the sales fee be calculated? Is the trading fee an additional fiscal burden on the business?

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The statute of limitations for tax violations: from what moment does the countdown begin?

Three years, during which the IFTS can hold the taxpayer liable for non-payment of tax, are counted from the beginning of the tax period following the period in which the tax must be paid.

The Federal Tax Service notes that taxpayers often believe that the statute of limitations should begin at the end of the tax period for which the unpaid tax was charged. This approach to calculating the statute of limitations, according to the tax authorities, is incorrect. Because according to the law, the tax is calculated and paid after the end of the tax period. This means that an offense in the form of non-payment or incomplete payment of tax occurs after the end of the period for which the tax is charged.

For example, a company did not pay income tax for 2012. The statutory deadline for tax payment for 2012 expires on March 28, 2013. Those. the tax offense took place already in 2013, and, therefore, the limitation period for bringing to responsibility is counted from 01/01/2014 to 01/01/2017.

What is the statute of limitations for debt collection?

The general limitation period is three years (). However, according to the law, for certain types of requirements, the period may be reduced or extended (Article 197 of the Civil Code of the Russian Federation). For example, a transaction can be invalidated within a year (clause 2). One of the equity holders can challenge the sale of a share in common property within three months if his pre-emptive right to purchase has been violated (clause 3 of article 250 of the Civil Code of the Russian Federation). The course of the limitation period in accordance with paragraph 2 of Article 200 of the Civil Code of the Russian Federation is determined in the following order:

• for obligations, the term of performance of which is determined - at the end of the term for the fulfillment of the obligation;
• for obligations, the term of performance of which is not determined or is determined by the moment of demand - from the date of presentation by the creditor of the demand for the performance of the obligation. If the creditor gave the debtor some time to fulfill the claim - after the end of the last day of the period for fulfilling the obligation.

The statute of limitations may be interrupted. The grounds for interrupting the limitation period are the actions of a person that testify to the recognition of a debt. After a break, the limitation period begins anew, the time elapsed before the break is not included in the new period. At the same time, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the period was interrupted. The exception is the cases established by the Law of March 6, 2006 No. 35-FZ on countering terrorism.

Note: Article 203 and paragraph 2 of Article 196 Civil Code RF.

Limitation period, Limitation period for bringing to administrative responsibility

There are several statutes of limitations. If from the date of the administrative offense 2 months have passed, then the limitation of attraction has passed(). And here statute of limitations for the execution of a decision to impose an administrative- 1 year from the date of entry into force (). If 2 months from the day when you had to pay the fine have passed, you will not be attracted, but within a year they can (for small amounts they often do not file) apply to the bailiff service (they will initiate enforcement proceedings and they will offer to voluntarily pay the fine within 5 days, if you do not pay, the forced collection of the fine and the performance fee of 7% of the amount of the fine). After a year has passed, you can forget about the uncollected fine.

The statute of limitations is the period during which a decision on the imposition of punishment can be made on the case. Then you can appeal against it for at least a year - if the decision made within the statute of limitations is left unchanged, you are held accountable.

Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts

1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in:

• making cash settlements with other organizations in excess of the established amounts,
• non-receipt (incomplete capitalization) to the cash desk,
• non-compliance with the procedure for keeping free cash,
• as well as in the accumulation of cash in cash in excess of the established limits,

shall entail the imposition of an administrative fine in accordance with: on officials in the amount of four thousand to five thousand rubles; on the legal entities- from forty thousand to fifty thousand rubles.

Limitation period for violation of cash discipline and CCP

An organization or an individual entrepreneur may be held administratively liable for violation of the procedure for applying CCP within one year from the day it happened (Article 4.5 of the Code of Administrative Offenses). Cases of offenses related to the use of CCPs are considered by tax inspectors (Article 23.5 of the Code of Administrative Offenses, Article 7 of the Law of May 22, 2003 No. 54-FZ).

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How to reduce the minimum fine established by Article 119 of the Tax Code of the Russian Federation for late submission of a tax return

Can tax office or court if available extenuating circumstances to reduce the fine under Article 119 of the Tax Code of the Russian Federation? Yes maybe.

From the letters of the Ministry of Finance of Russia dated September 25, 2012 No. 03-02-08 / 86, dated May 16, 2012 No. 03-02-08 / 47 and dated January 30, 2012 No. 03-02-08 / 7 follows, that in the presence of mitigating circumstances (clause 1, article 112 of the Tax Code of the Russian Federation), the tax inspectorate or the court may reduce fines below the minimum limit. In particular, for late submission of a tax return, a fine of less than 1,000 rubles may be imposed. (Clause 1, Article 119 of the Tax Code of the Russian Federation).

The legitimacy of reducing penalties is lower minimum size confirmed by paragraph 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57. It should be noted that prior to the issuance of this ruling, arbitration practice on this issue was heterogeneous. Some courts shared the position of the Ministry of Finance of Russia and reduced the amount of fines for late submission of declarations below the minimum amount (see, for example, the decisions of the Federal Antimonopoly Service of the North-Western District of March 5, 2012 No. A66-5375 / 2011, of the East Siberian District of June 27, 2012 No. A33-17923 / 2011, Moscow District of August 4, 2011 No. KA-A40 / 8428-11). But there were also opposite court decisions (see, for example, the decisions of the Federal Antimonopoly Service of the Far Eastern District dated May 4, 2011 No. F03-1312 / 2011, the North Caucasian District dated January 28, 2011 No. A32-53844 / 2009, the West Siberian District dated August 19, 2010 No. A27-25004/2009).

Explanations of the tax authorities on the issue of determining the amount of the fine under paragraph 1 of Article 126 tax code RF for untimely submission of financial statements to the tax authority.

At the same time, he did not submit to the inspection an application for registration as a UTII payer. Are the tax authorities entitled to fine an entrepreneur for not submitting this application if he is registered with the same inspection on a different basis? Yes, they have the right, according to the Federal Tax Service. Details are in the letter of the Federal Tax Service of Russia.

Recall that, according to the article of the Tax Code, organizations and individual entrepreneurs who have expressed a desire to switch to paying UTII are required to register as payers of this tax: - at the place of implementation entrepreneurial activity; - at the location of the organization or the place of residence of an individual entrepreneur - by the types of entrepreneurial activity specified in subparagraphs 5, 7 (in the part relating to delivery and retail retail trade) and in subparagraph 11 of paragraph 2 of Article TC RF.

To do this, it is necessary to submit an application to the inspectorate for registration as a single tax payer within five days from the date of the start of the application of the "imputation". Violation of the deadline for filing an application for registration is punishable by a fine of 10 thousand rubles (clause 1 of article TC RF). Taking into account these norms, the authors of the letter draw the following conclusion: if an organization or entrepreneur violates the deadline for filing an application for registration as a UTII payer, inspectors will have the right to hold such a violator liable under paragraph 1 of Article TC RF. At the same time, officials believe that the fine is justified even if the taxpayer is already registered with this tax office on a different basis. In support of their position, the specialists of the Federal Tax Service gave examples from arbitration practice. The courts point out that the obligation of a taxpayer to register as a “sponsor” does not depend on whether he is registered with the same IFTS on a different basis (decisions of the Federal Antimonopoly Service of the North-Western District dated April 10, 2013 No. A56-32161 / 2012 and the Federal Antimonopoly Service of the Volga District dated September 27, 2011 No. А06-7317/2010).

As for the court decisions made in favor of taxpayers, they were based on paragraph 39 of the decision of the Plenum of the Supreme Arbitration Court of the Russian Federation. This paragraph stated: taxpayers registered with the inspectorate on one of the grounds provided for in the article of the Tax Code of the Russian Federation cannot be fined for failure to file an application for tax registration with the same tax authority on a different basis. At the same time, officials remind that the mentioned decision of the Plenum of the Supreme Arbitration Court of the Russian Federation has become invalid due to the publication of the decision of the Plenum of the Supreme Arbitration Court of the Russian Federation, which does not contain similar conclusions.

Given the position of the Federal Tax Service and the negative arbitration practice, it is still safer to file an application for registration as a “custodian”, even if the entrepreneur or organization is already registered with the same Federal Tax Service on a different basis.

Vmenenka is one of the most popular tax regimes in Russia. It is chosen by many entrepreneurs because of the relatively low rate, the ability to keep a simplified report and refuse to use a cash register. All these tangible pluses do not exclude a serious minus - the presence of a system of sanctions for violation of the requirements of the tax authorities. Thus, a fine is provided for the UTII declaration in 2016 and 2017, for non-compliance with the deadlines for paying tax or registering.

In accordance with the norms of the current legislation, "sponsors" are required to submit no later than the 20th day of the month following the reporting quarter. If this date falls on a weekend or holiday, the taxpayer gets an additional 1-2 days to prepare the document, because its delivery is postponed to the next business day.

For non-compliance with the deadlines for submitting the reporting form, a fine is provided, the minimum amount of which is 1,000 rubles. The final amount of the monetary sanction is 5% per month (whether full or incomplete) of the amount of tax indicated in the declaration. However, it should not be more than 30% of the amount of the budget payment.

Penalties may be imposed on the guilty company official. He may be warned or punished with a fine of 300-500 rubles.

In case of delay in reporting for more than 10 days, the IFTS has the right to block the settlement account of an LLC or individual entrepreneur.

Examples of calculating the amount of monetary recovery

Let's look at examples of how the fine for the UTII declaration in 2016 and 2017 is determined.

IP Ivanov A.A. passed tax return in the IFTS a week later than the due date. The document says that the amount of tax payable is 100,000 rubles. The penalty for delay will be 5% of this amount, which is equal to 5,000 rubles.

IP Sidorov B.B. actually did not conduct activities for six months. After this time, he was going to close the IP, but remembered that he had not given a declaration even once in the last six months.

The IP fine will be 1,000 * 6 = 6,000 rubles. This monetary sanction will not interfere with the closure of the IP, but will switch to Sidorov B.B. How on individual. It is better to pay the amount in a timely manner, because otherwise the bailiffs will intervene.

How to avoid a fine or reduce its amount?

To avoid a monetary penalty, you need to show worldly cunning. If you do not have time to fill out the UTII declaration, submit it with incorrect numbers, but on time. Then you can recalculate the data and submit the correct reporting form as a "clarification". It is important to prevent the start of an audit by the tax service, so you will have no more than 1-2 days "in stock".

If you did not meet the deadlines and “earned” a fine, you can write to the tax office a petition to reduce it by at least two times. According to article 112 of the Tax Code of the Russian Federation, this is possible if there are extenuating circumstances. The latter include:

• difficult circumstances in personal or family life;
• coercion or threats of third parties, personal or family dependence;
• difficult material conditions;
• other circumstances (the offense was committed for the first time, the offender has dependents).

The more extenuating circumstances will be indicated in the application, the higher the likelihood that the amount of the fine for late filing of the UTII declaration will be reduced not by two, but by three or four times.

Is there a zero UTII declaration?

The amount of UTII tax is calculated based on the imputed income that an entrepreneur who has a certain amount of a physical indicator can receive. The real profit of the organization is not taken into account in the formula. Budget payments are obligatory even for those commercial structures that temporarily do not operate or work at a loss.

According to the law, there is no zero declaration for UTII. The submission of a reporting form with zeros to the tax office will be regarded as a violation of the law. A businessman will have to submit an updated document in which the real numbers of the physical indicator will be written and a calculation will be made based on them.

The state's position on zero reporting unambiguous: the latter is recognized as incorrect and invalid. If an LLC or individual entrepreneur does not operate, it must be deregistered () as an imputed tax payer. Otherwise, they will make quarterly budget payments in the same volume.

Declaration is a document tax reporting who are required to provide tax agents within the time limits established by law. This reporting format should be followed by all individual entrepreneurs operating under the Single Imputed Income Tax System. If an individual entrepreneur does not comply with the deadlines for submitting the UTII declaration, his actions are qualified as a direct violation of the current legislation, which will lead to various negative consequences for the businessman.

When is it necessary to submit a VAT return?

The reporting period for IP on the "imputation" is a quarter (3 months). That is, according to the Unified Taxation System, an entrepreneur is obliged to report to the tax 4 times in a full calendar year. This must be done on the 20th of the month following the reporting period. This procedure is established by paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation.

If the deadline for submitting a report in the UTII form fell on a weekend or a calendar holiday, then in accordance with paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation, the deadline for submitting the UTII declaration to the tax authorities is postponed to the next weekday.

In 2020, the deadlines for submitting the UTII declaration should occur in the following order:

In 2020 UTII reporting should be done within the following times:

Important! If an entrepreneur decides not to apply the Unified Taxation System, then he must still generate a UTII declaration for the quarter in which taxes were paid according to the "imputation" and submit a report to the tax office in accordance with the established deadlines.

If during the reporting period (quarter), the entrepreneur did not carry out any activity and did not receive imputed income, then the UTII declaration must still be completed and submitted on time. one system taxation does not provide for exemption from tax when stopping or terminating the activity of an individual entrepreneur. To do this, a businessman must contact the Federal Tax Service and withdraw from tax accounting as a "substitute".

Where should I submit the UTII declaration

The UTII declaration should be submitted to the tax office that registered the entrepreneur as a taxpayer. However, very often individual entrepreneurs are the heads of several branches of the same enterprise at once. In this case, the Ministry of Finance gives the following explanations:

• if the activity of an individual entrepreneur is carried out within the same federal unit, but in its different regions, where there is a division of the Federal Tax Service, the UTII declaration must be submitted at the place of registration of the taxpayer himself;
• if activities are carried out in several cities at once, then each separate division must be reported separately.

An exception is the situation if all subsidiaries are served by one tax office. Then the UTII declaration must be submitted to only one tax authority.

Penalties under tax law

The authority of the tax authorities to apply for punitive measures is provided for in Article 119 of the Tax Code of the Russian Federation. The amount of the fine will be determined not only by the amount of days of delay, but also from the fact of payment of the Single Tax in favor of the state treasury:

Type of violation	Amount of the fine
If the tax was transferred to the state budget, respectively deadlines, but the calculation was not provided on time.	From 1,000 rubles
The “zero” UTII declaration was not submitted on time	From 1,000 rubles
If both the tax and the report were submitted in tax services with delay	5% of the amount of unpaid tax for each full and partial month of delay 30% of the amount of unpaid tax (but not less than 1,000 rubles) if the delay exceeds 6 months
If a Single tax was repaid on time, but not in full, and the individual entrepreneur at the same time delayed the submission of the UTII declaration	The penalty is calculated similarly to the previous paragraph, however, the amount of unpaid tax will be the difference between its full amount and the part already paid. provides that a penny will be added to the balance of underpaid tax for each month of delay

This article provides for bringing to administrative responsibility persons, in official duties which include the formation and submission of tax returns. Each violation may be subject to a fine of 300 to 500 rubles.

The fine determined by the Code of Administrative Offenses of the Russian Federation must be paid within 60 days after the fact of the offense is established. Otherwise, the debt can be recovered in court, which, in turn, will lead to another fine, but already in the double amount (but not less than 1,000 rubles).

In addition to monetary penalties, the offender may be subject to other forms of administrative punishment:

• detention up to 15 days;
• social work for up to 50 hours.

If we are talking about amounts of unpaid tax on an especially large scale, the offender, in addition to administrative penalties, may be held criminally liable.

Bank account blocking

According to article 76 of the Tax Code of the Russian Federation, if the entrepreneur-"imputer" does not submit a reporting document to the tax office within 10 working days from the moment established by law, the Federal Tax Service has the right to apply to the bank that serves the individual entrepreneur in order to block his bank accounts.

In this case, the blocking of accounts affects only debit transactions. The funds may be credited to the taxpayer's personal account in the same manner, however, he will not be able to dispose of them. It also takes into account things like:

1. The blocking of a bank account occurs without prior warning of the entrepreneur in accordance with the Letter of the Federal Tax Service of Russia dated July 28, 2016 N AS-3-15 / [email protected]
2. The blocking applies not only to the amount of funds in the bank account, but also to all forms of deposits, regardless of the amount of the taxpayer's debt (Letter of the Ministry of Finance dated 15.04.2010 No.

The Ministry of Finance also identifies a number of cash write-offs that are excluded from the overall picture:

• alimony, compensation and other forms of obligations, appointed in court;
• wages of hired personnel, and calculated insurance premiums;
• payments under other executive documents.

Other payments, including taxes, cannot be made from a blocked bank account.

Is it possible to avoid sanctions

The question of whether it is possible to avoid punishment in the form of a fine is of interest to absolutely all taxpayers. The expert of the legal aid center answers it:

“We all go to the doctor only when the disease has already taken us by surprise, but no one thinks about disease prevention. Very often, "imputers" carry out their activities on their own, without the involvement of competent personnel responsible for the correct completion and deadlines for submitting the UTII declaration. This results in problems with delays in the provision of reporting documentation to the Federal Tax Service. If you have already allowed such a situation, take care of your business reputation in advance, and immediately contact the tax authorities with an appropriate explanation, which should state the reasons for this situation. If the Federal Tax Service deems the reasons valid, and you have the relevant evidence, then penalties can be avoided. However, business should be conducted in such a way that violation of deadlines is excluded from the established procedure for tax reporting.

Svetlana Kotlakova, expert of the center for legal support of entrepreneurs "Business Consult"

In a word, penalties can be avoided if the issue is approached responsibly. The term for applying to the tax authority with an explanation is 5 days from the date of violation of the deadlines for the UTII declaration.