Penalty for late delivery or failure of the tax declaration

A regularly, each enterprise must provide the tax inspectorate of the Russian Federation and documentation about the income received during a certain period. But not all individual entrepreneurs perform this requirement or have time to fulfill it on time. The law provides for a punishment for this action.

Penalty for late provision of the tax declaration

Within the framework of a certain tax period, each IP must provide the federal tax service to the Tax Declaration. If these requirements are not fulfilled, the entrepreneur faces administrative money punishment. It is 5% of the total amount of unpaid tax contributions that correspond to this document for each calendar month of delay.

The penalty for not on time a given declaration under Article 119 of the Tax Code of the Russian Federation should not exceed 30% of the total amount of tax contributions, but also should not be less than 1 thousand rubles.

If an individual entrepreneur repaid all tax contributions and this amount fully complies with the document, then it does not exempt it, but significantly reduces the amount of cash punishment. It will make only 1 thousand rubles.

According to this algorithm, sanctions for failure to calculate the calculation of contributions to the insurance company are calculated.

The penalty for failure to provide the tax declaration after the expiration of the deadline is not provided. In this case, the enterprise's account is simply blocked.

Penalty for the late provision of VAT Declaration

VAT is a tax on the added value. They are subject to those entrepreneurs who exhibit their goods and services more expensive compared to their cost. But buyers pay this tax when buying products, because it is included in their cost.

According to 5 items of articles 173 and 174 of the Tax Code of the Russian Federation, individual entrepreneurs must regularly provide the relevant authorities on VAT declaration.

The delivery of this document must be implemented no later than the 25th day of the current month. With the non-fulfillment of the organization and its IP of these requirements, they can be attracted to administrative responsibility.

As in the previous case, the monetary punishment for this violation will be 5% of the total tax contributions. The conditions interpreted in 119 of the article of the Tax Code of the Russian Federation are relevant.

Articles 112 and 114 of the Tax Code of the Russian Federation states that in some mitigating circumstances, the amount of sanctions may be reduced.

The penalty for the late provision of the VAT declaration can also impose an official of one or another enterprise. Its dimensions are quite small, make up about 500 rubles.

If you write out cash punishment, any enterprise is given a certain period during which it is necessary to provide the necessary documents of the tax inspectorate. The penalty for failure to provide the tax return on VAT, as in the previous case, is not provided. The company's account will be simply blocked.

Penalty for late submission of the declaration of 3-NDFL

Each entrepreneur who uses the total tax regime, when receiving income is obliged to provide a Help 3-NDFL. This procedure must be completed no later than April 30 of the year, which comes after the reporting. This is provided for 229 articles of the Tax Code of the Russian Federation. If this date is a weekend or a festive day, then the deadline for passing the document goes to the next business day.

If the document 3-NDFL is not provided with an individual entrepreneur on time, he faces the sanction. The penalty for the late submission of the 3-NDFL declaration is equal to 5 percent of the total tax payments corresponding to this document. If the certificate shows the zero tax to the budget of the Russian Federation, the violator is also subject to the sanction, only less significant. He needs to pay 1 thousand rubles.

If the tax of NDFL was not paid, the violator threatens the cash fine. The penalty for late delivery of the 3-NDFL and non-payment of tax is 20 percent of the total amount of taxes that meet this document. It is spelled out in 122 the article of the Tax Code of the Russian Federation.

When not paying tax, which is more than 600 thousand rubles, and the failure to submit a declaration of 3-NDFL to the relevant government agencies, it is not administrative to the violater, and the criminal responsibility of 198 of the Criminal Code of the Russian Federation. This article provides for the penalties for evading tax payments to the state budget.

But in some cases, the deadline for the supply of 3-NDFL can be extended for several years. Such an opportunity is provided only to individuals whose income tax was under the control of the tax agent. In this case, an individual can apply to the relevant government agencies with the declaration. Perform this operation is necessary within 3 years after the implementation of payments.

Penalty for the refined VAT Declaration

The updated declaration is obliged to be provided with an individual entrepreneur or any other person who made a mistake when calculating the amount of taxes that was underestimated. If this amount was underestimated, then the person remains the right to submit or not submit to the relevant state bodies a refined declaration.

What a fine, if IP did not pass the declaration of this type? The penalty for the unlawful declaration is 20 percent of the amount that makes up the difference between the tax true and the error calculated. But the penalty for the non-separation of the tax declaration of this type can be avoided. For this, the person must pay the difference and accumulated penalties before applying to the relevant document. It is worth noting that the person is not exempt from sanction when not paying Penny. Another way to bypass administrative punishment is the submission of a refined declaration to the moment that the tax service workers will be taught with an error to you.