The Supreme Court clarified when penalties for one tax are not accrued if there is an overpayment for another

It is also necessary to provide the volumes that were spent by the debtor, certified by regulatory authorities, and indicate the tariffs established at the legislative level;

the plaintiff has the legal right to demand performance of obligations from the defendant. To do this, you can provide minutes on the selection of the management company, as well as other documents approved at the general meeting.

To avoid unnecessary problems and hassle, it is recommended to pay on time for the provided housing and communal services. It is also advisable to prevent late payments and the formation of debt. If this happens, then it is necessary to begin the debt repayment procedure as soon as possible. In this case, the accrual of penalties can be avoided.

Law on penalties for utilities

Info

By analogy with utilities, penalties are accrued not from the first day of non-payment or incomplete payment of charges for major repairs, but from the thirty-first day. In this case, for each subsequent day of non-payment, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank, regardless of the term of the debt. In accordance with the instructions of the Bank of Russia**, from January 1, 2021, the value of the refinancing rate is equal to the value of the Bank of Russia key rate determined on the corresponding date.

Accrual of penalties in accordance with Part 14. Part 14.1 Art. 155 of the Housing Code of the Russian Federation is carried out based on the size of the key rate of the Bank of Russia, which currently amounts to 7.75%. * Federal Law No. 307-FZ dated November 3, 2015 “On amendments to certain legislative acts of the Russian Federation in connection with strengthening the payment discipline of consumers of energy resources.”

Calculation procedure

Penalties are calculated for each calendar day of the current delay in payment of the insurance payment or tax.

For example, the tax must be paid by March 30, but the taxpayer was unable to deposit the required amount to pay off the tax debt until the 30th inclusive. This means that penalties begin to accrue from March 31st. It will be accrued until the day the tax debt is paid in full. But there is one peculiarity when determining the timing of the accrual of penalties. The period of its accumulation is not precisely defined in the Tax Code of the Russian Federation, so it needs to be clarified with the regulatory tax authorities.

The amount of the penalty is calculated as a percentage in relation to the amounts of overdue tax payments. The percentage is equal to 1/300 of the established refinancing rate of the Central Bank of the country.

The current formula for calculating penalties for the current year:

Penalty = (overdue tax obligations * refinancing rate / 300) * duration of delay in calendar days

The refinancing rate is a constantly changing value, therefore, in the process of calculating penalties, the rate that is current on the day the penalty is calculated is taken.

How will the accrual of penalties for late utility payments change in 2021?

Important: This option for dealing with debtors is very effective today. Debt collection issues are resolved in court in two ways:

the method by which the court order is issued;
the method by which judges consider a claim.

The method by which an application for a court order is submitted is simpler and takes relatively little time. The entire procedure takes three weeks. After this time, the bailiff of the executor has the right to begin collecting the debt.

A big advantage for the state when collecting debts in this way is that the debtor will be required to pay a state fee of 50%.

What penalties are imposed on alimony?

This means that a recipient who does not receive funds on time can demand them along with overdue payments at any time. Punishment procedure Let's consider a situation where a person evades paying alimony. The further actions of the second parent depend on whether a child support agreement has been concluded or a court decision has been made. It is also necessary to find out whether the writ of execution is in the bailiff service. If the option is positive, you should contact the bailiffs and ask them to calculate the penalty.

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For example, if the parents reach a peaceful agreement with each other, then compensation can be set in an amount that suits both parties. It’s another matter if it was not possible to reach an agreement and the court imposes a penalty. In the first case, there are no minimum and maximum amounts for accruing penalties, and in the second, the payment is calculated at 0.5% per day, in accordance with the law. Jurisdiction Another issue that may concern parents planning to sue is territorial jurisdiction.

How can you avoid paying rent penalties?

From December 11 to December 31, 2015 (21 days), penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the Housing Code of the Russian Federation as amended during this period). From January 1 to January 9, 2021 (9 days) penalties are not accrued (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2021 - penalties are not accrued within 30 days from the date of maturity payment). From January 10, 2021 (the 31st day from the date of payment) to March 9, 2021 (from the 31st to the 90th day), penalties in the amount of 1/300 of the refinancing rate continue to be charged.

From March 10, 2021 (91st day after missing the payment deadline), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment. Major repairs The Housing Code of the Russian Federation defines a separate procedure for calculating penalties for contributions for major repairs.

Do the traffic police charge penalties for overdue fines?

No, no penalties will be charged. However, for failure to fulfill the obligation to pay a fine, you may be held liable under Art. 20.25 Code of Administrative Offenses of the Russian Federation (fine 2 times the original fine). This fine is awarded by the court, not by the bailiffs. Bailiffs can also charge you an enforcement fee of 7%, but not less than 1000 rubles. If you don’t pay fines for a long time, the bailiffs may take away your license.

1. Failure to pay an administrative fine on time entails the imposition of an administrative fine in the amount of twice the amount of the unpaid administrative fine, but not less than one thousand rubles, or administrative arrest for up to fifteen days, or compulsory labor for up to fifty hours.

Taxes penalties on penalties

155 of the Housing Code of the Russian Federation as amended by Federal Law No. 307, effective from January 1, 2021), since by January 1, 2021, the period of delay exceeds 30 days, but does not exceed 90 days from the date of payment. From February 9, 2021 (91st day after the payment is due), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment.

5. Calculation of the amount of penalties for debt arising from December 11, 2015. Payment deadline is until December 10, 2015; as of December 10, 2015, payment was not made (payment was not made after January 1, 2016).

Accrual of penalties on penalties in utility bills

Calculation of the amount of penalties for debt arising from September 11, 2015 (and earlier) Payment deadline - until September 10, 2015, as of September 10, 2015, payment was not made (payment was not made after January 1, 2021). From September 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the RF Housing Code as amended at that time). From January 1, 2021 to the day of actual payment, penalties are charged in the amount of 1/130 of the refinancing rate (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2021), since by January 1, 2021 the period of delay exceeds 90 days from the date of payment. 3. Calculation of the amount of penalties for debt arising from October 11, 2015. The payment deadline is until October 10, 2015; as of October 10, 2015, payment has not been made (payment has not been made after January 1, 2021).

using postal services;
with notification via the bank;
using terminals or online banking.

Accrued interest goes to the same account to which the subscription fee is charged. The penalty is simply added to the amount of the debt. Accordingly, if a consumer owes 2,000 rubles for rent and has been charged a penalty of 400 rubles, he just needs to pay 2,400 rubles to his current account. Pravoved.RU 1108 lawyers are now on the site

Real estate
Housing and communal services

Is it legal to impose interest on penalties on utility bills after the expiration of time ldddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddddd to the toll-free hotline for Moscow and the Moscow region Available lawyers on the line: 7 Answers from lawyers (1) Hello. An increase in penalties is provided if utility bills have not been paid for a long time. Residential complex RFst. 15514.

Can penalties be charged for housing and communal services?

Persons who have lately and (or) not fully paid for housing and utilities are required to pay the lender a penalty in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation, effective on the day of actual payment, of the amount not paid on time for each day of delay starting from the thirty-first day following the day of the established payment due date until the day of actual payment made within ninety calendar days from the date of the established payment due date, or until the expiration of ninety calendar days after the date of the established payment due date, if payment is not made within the ninety-day period produced. Every citizen of the Russian Federation is required by law to pay for utility services provided to him on time. If for some reason he does not do this, then the process of calculating penalties for non-payment or late payments begins. To regulate this process, a corresponding law was adopted in October 2015. Now, from January 1, 2016, utility services have the right to apply the following penalties for non-payment or late payments:

accrual of penalties;
filing a lawsuit to collect debt;
limit or suspend the provision of its services if non-payment is more than three months.

When collecting debts, the debtor is first sent a notice indicating the amount of the debt and an offer to pay it voluntarily before a certain date.

Attention

The outstanding amount of penalties is added to the amount of penalties on the receipt for the next month. As it was before January 1, 2021 Until January 1, 2016, residents who paid for housing and utilities late or incompletely were required to pay penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in effect at the time of payment. If the refinancing rate changed, the amount of penalties also changed.

Thus, in the period from September 14, 2012 to December 31, 2015, the refinancing rate established by the Central Bank of the Russian Federation was 8.25%. Example: according to a receipt for January 2015, you need to pay 3581.29 rubles. On 02/08/2015, an amount of 3,100 rubles was deposited. Thus, a debt in the amount of 481.29 rubles has arisen on the Subscriber’s personal account. (RUB 3,581.29 - RUB 3,100.00) for the period from 02/11/2015 to 02/21/2015 (the date the receipt for February was generated).

Penalty

According to the Housing Code of the Russian Federation, payments for residential premises and utilities must be paid monthly by the 10th day of the month - for the previous one (unless a different period is established by the apartment building management agreement). From the 11th day of the new month, penalties are applied - penalties.

General rules:

Penalties are accrued only for arrears of payment for housing and utilities. Penalties are not charged for additional intercoms. Also, no new penalties are accrued on the amount of penalties.

If payment is made on time, but partially, penalties will be charged on the remaining amount of the debt. First of all, funds are received to pay for housing and utilities. The remaining funds go towards paying penalties.

Penalties are accrued on the amount of unpaid debt for the entire period of its existence. The outstanding amount of penalties is added to the amount of penalties on the receipt for the next month.

As it was before January 1, 2021

Until January 1, 2021, residents who paid for housing and utilities late or incompletely were required to pay penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in effect at the time of payment.

If the refinancing rate changed, the amount of penalties also changed.

Thus, in the period from September 14, 2012 to December 31, 2015, the refinancing rate established by the Central Bank of the Russian Federation was 8.25%.

Example:

according to the receipt for January 2015, you need to pay 3581.29 rubles.

On 02/08/2015, an amount of 3,100 rubles was deposited.

Thus, a debt in the amount of 481.29 rubles has arisen on the Subscriber’s personal account. (RUB 3,581.29 - RUB 3,100.00) for the period from 02/11/2015 to 02/21/2015 (the date the receipt for February was generated).

Penalties were accrued as follows: RUB 481.29. (amount of debt) x 11 days (number of days of overdue debt, i.e. from 02/11/2015 to 02/21/2015) x 0.00028 = 1.48 rubles.

How are penalties calculated now - from January 1, 2016

Federal Law No. 307-FZ* dated November 3, 2015 (hereinafter referred to as Federal Law No. 307) amended the article of the Housing Code regulating the procedure for calculating the amount of penalties. These changes came into force on 01/01/2016.

Now, in case of violation of the deadline for payment for residential premises and utilities or payment is not made in full, penalties are accrued in the following amounts:

- from 1 to 30 days - not credited.

— from 31 days to 90 days of delay in the amount of 1/300 of the refinancing rate;

- from 91 days onwards, the debtor is charged an increased amount of penalties - 1/130 of the refinancing rate.

Examples:

1.
Calculation of the amount of penalties for debt arising from January 1, 2016
(before January 1, there was no debt, no penalties were accrued)

The payment deadline is January 10, 2021; as of January 10, 2021, payment has not been made.

From January 11, 2021, 30 days are counted (during this period from January 11 to February 9, 2021 inclusive, no penalties are accrued).

From February 10, 2021 (from the 31st day to the 90th day), penalties are accrued in the amount of 1/300 of the refinancing rate (penalties in the specified amount are accrued from February 10 to April 9, 2021 inclusive).

From April 10, 2021 (from the 91st day) and subsequent days until the day of actual payment, penalties are accrued in the amount of 1/130 of the refinancing rate.

2.
Calculation of the amount of penalties for debt arising from September 11, 2015 (and earlier)

The payment deadline is September 10, 2015; as of September 10, 2015, payment has not been made (payment has not been made after January 1, 2016).

From September 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the RF Housing Code as amended at that time).

From January 1, 2021 to the day of actual payment, penalties are charged in the amount of 1/130 of the refinancing rate (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2021), since by January 1, 2021 the period of delay exceeds 90 days from the date of payment.

3.
Calculation of the amount of penalties for debt incurred since October 11, 2015

The payment deadline is October 10, 2015; as of October 10, 2015, payment has not been made (payment has not been made after January 1, 2016).

From October 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the RF Housing Code as amended at that time).

From January 1 to January 8, 2021, penalties in the amount of 1/300 of the refinancing rate continue to be charged (in accordance with Part 14 of Art.

Penalty in case of failure to pay penalties when submitting an amendment with an increased tax

Our organization submitted an updated VAT return, the amount of additional tax was paid before filing the update, but we did not calculate the penalty and did not pay it.
Can the organization be held liable? V.E. Pavlova, Tver

Yes, after conducting a desk audit of the updated declaration, your company may be fined for failure to pay tax on time 14. After all, when submitting an update, the taxpayer is released from liability, in particular, provided that before its submission he paid the missing amount of tax and the corresponding penalties for period of delay 15. And if the debt on penalties has not been repaid, then there are no grounds for exemption from the fine 16.

Courts have recently considered the same 17.

At the same time, filing updated declarations and paying arrears can be taken into account as circumstances mitigating liability 18. That is, the amount of the fine under Art. 122 of the Tax Code of the Russian Federation can be reduced by at least two times 19.

Note. Previously, there were opposing decisions in which judges indicated that the fact of non-payment of penalties before the submission of an updated declaration does not in itself constitute an offense established by Art. 122 Tax Code of the Russian Federation 20.

Are penalties calculated for penalties and, if so, how?

From January 9, 2021 (91st day after the payment is due), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment.

4.
Calculation of the amount of penalties for debt arising from November 11, 2015 The payment deadline is November 10, 2015; as of November 10, 2015, payment has not been made (payment has not been made after January 1, 2016).

From November 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the Housing Code of the Russian Federation as amended at that time).

From January 1 to February 8, 2021, penalties in the amount of 1/300 of the refinancing rate continue to be accrued (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2021), since by January 1, 2021 the period of delay exceeds 30 days, but does not exceed 90 days from the date of payment.

From February 9, 2021 (91st day after the payment is due), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment.

5.
Calculation of the amount of penalties for debt arising from December 11, 2015 The payment deadline is December 10, 2015; as of December 10, 2015, payment was not made (payment was not made after January 1, 2016).

From January 1 to January 9, 2021 (9 days), penalties are not accrued (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2016 - penalties are not accrued within 30 days from the date of maturity payment).

From January 10, 2021 (the 31st day from the date of payment) to March 9, 2021 (from the 31st to the 90th day), penalties in the amount of 1/300 of the refinancing rate continue to be charged.

From March 10, 2021 (91st day after missing the payment deadline), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment.

Major renovation

The Housing Code of the Russian Federation defines a separate procedure for calculating penalties for contributions for major repairs. By analogy with utilities, penalties are accrued not from the first day of non-payment or incomplete payment of charges for major repairs, but from the thirty-first day.

In this case, for each subsequent day of non-payment, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank, regardless of the term of the debt.

In accordance with the instructions of the Bank of Russia**, from January 1, 2016, the value of the refinancing rate is equal to the value of the Bank of Russia key rate determined on the corresponding date

Accrual of penalties in accordance with Part 14, Part 14.1 of Art. 155 of the Housing Code of the Russian Federation is carried out based on the size of the key rate of the Bank of Russia, which currently amounts to 7.50%.

* Federal Law No. 307-FZ dated November 3, 2015 “On amendments to certain legislative acts of the Russian Federation in connection with strengthening the payment discipline of consumers of energy resources.”

** Directive of the Bank of Russia dated December 11, 2015 No. 3894-U “On the refinancing rate of the Bank of Russia and the key rate of the Bank of Russia.”

Results

Calculation of penalties for taxes is done according to the formula given in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation. It involves the amount of tax not paid on time, the number of days of delay and the rate, determined as a share of the refinancing rate in force during the period of delay. This share in the general case is 1/300. From 10/01/2017, for legal entities that allow a delay of more than 30 calendar days, another value of this share is applied - 1/150.

The need to calculate penalties for tax payments arises when accrued amounts of taxes, as well as mandatory insurance payments to the state treasury, are paid later than the deadlines established in the relevant legislation.

It is important to know that the payment of taxes and contributions is considered completed only after presenting the corresponding order to the bank. It confirms the transfer of funds to the state treasury account.

At the same time, there must be a sufficient balance in the bank account of the person who submits the order at the time of making the payment. If all these criteria are not met, then additional, mandatory payments in the form of penalties are charged.

Is it possible to charge penalties on penalties?

This article describes in detail whether it is possible to charge penalties on penalties, and everything you need to know about it. In Russia, many people have debts for utilities, loans, and fines. If they are not paid on time, a person may end up in a debt trap associated with the accrual of fines and penalties on the principal debt. To understand the legality of accruing these penalties to the debtor, it is necessary to fully understand this issue, study the civil code of the Russian Federation, as well as the relevant government regulations.

Rules for calculating penalties

The existing debt of a citizen of the Russian Federation is constantly increasing due to fines and penalties accrued to him. Is this legal? This question is relevant at all times. The rules for calculating penalties are stipulated in government decree number 1063, adopted in 2013. It talks about all the rules for calculating fines and penalties for failure to fulfill their financial obligations by the performer, recipient or organizer of services.

The amount of fines and penalties must be specified in the contract for the supply of services. If there is no such item, then they are calculated in accordance with government decree number 1063.

In accordance with it, the fine is calculated as follows:

If the cost of the services provided is less than three million rubles, then the fine should be set at ten percent of the principal debt;
If the cost of the services provided is more than 3 million rubles and borders on fifty million rubles, then the amount of the fine should be set at five percent of the principal debt;
If the cost of the services provided is between fifty and one hundred million rubles, then the amount of the fine should be set at one percent of the principal debt;
If the cost of the services provided is more than one hundred million rubles, then the fine should be set at half of one percent of the principal debt.

These fine rules apply throughout the Russian Federation. The amount of accrued penalties is also established by this provision. They are formed as follows:

It is necessary to know the cost of services provided by the supplier, as well as the amount paid by the purchaser of services. In addition, you need to know the rate at which penalties are calculated. It is also not difficult to calculate; for this you need to know the refinancing rate of the central bank of the Russian Federation, as well as the total delay in days.

Is it possible to charge penalties on penalties for utilities?

Also, to determine how penalties should be calculated, for each day or for a certain period of time, you need to calculate the coefficient.

The bet size is calculated using the following formula:

Rate = Cst * efficiency, where Cst is the rate of the central bank of the Russian Federation, and efficiency is the total number of days of delay.
The amount of interest accrued is calculated according to the following formula:

Penalty = (C - IO)* Rate, where C is the entire amount payable, IO is the fulfillment of the obligation under the contract, Rate is the rate calculated above.

To determine the coefficient, you need to refer to the formula:

Coefficient = (Days of delay/fulfillment of obligations) * 100%.

Penalties are calculated for each day of delay in the amount of:

0.01 refinancing rate if the coefficient is 0 and below 50;
0.02 refinancing rate if the coefficient is from 50 to one hundred;
0.03 refinancing rate if the coefficient is more than one hundred.

In what cases can penalties be avoided?

The accrual of penalties cannot be avoided. In any case, they will be charged on the principal amount of the debt. But it should be noted that penalties cannot be accrued on penalties under any circumstances.

In accordance with Article 404 of the Civil Code of the Russian Federation, the amount of the fine can be reduced in the following cases:

If the debt occurred due to the fault of both parties to the contract;
If the service provider intentionally increased the debt, which does not comply with legal requirements.

Also, in accordance with Article 333 of the Civil Code of the Russian Federation, the amount of penalties can be reduced:

If the amount of the penalty is greater than or equal to the amount of the entire debt;
If the claimant, with the help of these penalties, can obtain an unjustified benefit;

In accordance with the Civil Code of the Russian Federation, and in particular with Article 394, the amount of the penalty can be reduced if this is provided for in the contract, or the contract provides for the payment of only the debt or only the penalty.

To avoid falling into debt, you must make all payments on time. If the law does not provide for the accrual of penalties on penalties, then there is a law that allows the service provider to increase the amount of debt through fines and penalties for each day of delay. The debtor should begin paying the principal immediately. You can always agree with the creditor on the possibility of installments and suspension of the accrual of penalties. Therefore, there is no need to be afraid of him, but you need to make contact with him.

In this article, you learned whether it is possible to charge penalties on penalties. If you have any questions or problems that require the participation of lawyers, then you can seek help from the specialists of the Sherlock information and legal portal. Just leave a request on our website and our lawyers will call you back.

Category: Banks

Peculiarities of accrual for late tax advances

In addition to all of the above, the current Tax Code of the Russian Federation specifies specifics when calculating penalties for certain types of tax advances.

Transport tax

It is a mandatory tax payment collected from all vehicle owners (both individuals and legal entities). Paid to local tax authorities once a year. The penalty for this type of tax begins to accrue 3 months after non-payment of payment.

Its size is calculated by the formula:

P = refinancing rate (%) * amount of overdue payment * number of days of non-payment / 300

That is, the formula is the same as when calculating other types of taxes. In addition, if the delay was made deliberately, then the person who failed to pay the tax will be required to pay a fine, the size of which is on average 30% of the amount of all overdue payments.

Property

If property tax payments are late, owners are subject to penalties in the form of penalties, accrued every day of late payment. In order to determine the amount of the penalty, the refinancing rate of the Central Bank of the Russian Federation is used.

A fine is assessed by local tax authorities that have identified a payment violation. They issue a notification document for the payer indicating the amount of tax. At the beginning of the tax period, each owner of taxable property is sent a notice of his tax obligations and the deadlines for their payment. When the notification does not arrive, you must contact the tax administration. The calculation formula is standard.

Land

In cases of arrears of land tax, it is calculated on the same principle as for other types of taxes. But there is also a kind of fine for late payment of tax - 20%, for legal entities and individuals, of the unpaid tax amount, and in the amount of 40% if the non-payment was intentional.

The tax authority must send a tax notice to the individual with a requirement to pay the tax and the penalty accrued on it.

Income tax

For advance payments of income tax, it begins to accrue after the expiration of a period equal to one month from the date of non-payment. The accrual occurs in accordance with Article 75 of the Tax Code of the Russian Federation. That is, the rest of the calculation procedure is standard.

The rules for calculating penalties for advances under the simplified tax system are discussed in this video:

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