Calculation of penalties for late personal income tax return in 2021

Fine for non-payment of personal income tax

As a general rule, if a tax agent does not withhold and/or transfer personal income tax from the taxpayer’s income, or does not fully withhold and/or does not fully transfer the tax, then a fine in the amount of 20% of the amount that was required to be withheld may be collected from the tax agent. transfer to the budget (Article 123 of the Tax Code of the Russian Federation).
True, only in the case where the agent had the opportunity to withhold personal income tax from the income of an individual. After all, if a citizen was paid income, for example, only in kind, then tax cannot be withheld from him (clauses 4, 5 of Article 226 of the Tax Code of the Russian Federation, clause 21 of the Resolution of the Plenum of the Supreme Arbitration Court of July 30, 2013 No. 57). And in such a situation, the fine is not applicable to the tax agent. The obligation to pay personal income tax may lie with the taxpayer himself - an individual, including individual entrepreneurs, or with the tax agent paying income subject to personal income tax to individuals (clause 1 of article 227, clause 2 of article 214, clause 1 of article 228, Clause 1 of Article 226 of the Tax Code of the Russian Federation). There are penalties for non-payment of tax or late payment.

Procedural deadlines

An application for a refund of overpaid tax with interest accrued on its amount may be submitted to the Federal Tax Service within three years. The procedure for calculating this period depends on the basis for the overpayment.

For example, if a tax is overpaid due to the fault of the payer, the three-year period begins to be calculated from the date of payment of the tax (Clause 7, Article 78 of the Tax Code of the Russian Federation). In the case of forced payment of tax, the period for filing an application is calculated from the day when the taxpayer became aware of the fact of excessive collection of tax from him (clause 3 of Article 79 of the Tax Code of the Russian Federation).

Missing the three-year period does not deprive payers of the right to return the overpayment and interest on it. This period is established only for the return of taxes/interest through the Federal Tax Service without going to court.

Therefore, if the payer has not applied to the inspectorate for a refund of taxes and interest within three years, he may demand their collection in court. In this case, the general rules for calculating the limitation period apply - within three years from the day the person learned or should have learned about the violation of his right (Articles 196 and 200 of the Civil Code of the Russian Federation).

The moment from which the payer must become aware of a violation of his right to a refund of taxes and interest is determined by the courts in different ways. It all depends on the reasons why the taxpayer overpays the tax, as well as on whether the payer has the ability to correctly calculate the tax.

Often, the courts recognize this moment not as the day of payment of the tax, but as the day of receipt of a certificate from the tax authority on the status of settlements with the budget (Resolution of the Administration of the Ural District dated March 14, 2017 No. A76-12783/2016, Resolution of the Administration of the Ural District dated June 17, 2016 No. F09-6580/ 16).

If the payer decides to collect tax and interest by challenging the actions or decisions of the Federal Tax Service (decision to refuse a refund), then the statute of limitations established in clause 4 of Art. 198 Arbitration Procedure Code of the Russian Federation. This period is only three months from the day the taxpayer became aware of a violation of his rights.

KBC for payment of penalties for personal income tax for 2019

Currently, personal income tax is charged on income taxed at a rate of 13%, in accordance with clause 3 of Art. 226 of the Tax Code of the Russian Federation, occurs on the date of receipt of income, and its transfer to the budget is no later than the next day after payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Late submission of reports in accordance with clause 1.2 of Art. 126 of the Tax Code of the Russian Federation is fraught for the employer with a fine of 1000 rubles. for each month (for form 6-NDFL), 200 rubles. for each 2-NDFL certificate. Transfer of incorrect information, in accordance with paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation will entail liability in the amount of 500 rubles. for each incorrectly completed report.

What are the fines for non-payment of personal income tax in 2019?

paying personal income tax in advance, before receiving income;
transfer of tax to the budget before payment of wages to employees;
transfer of funds to the NFS of the head office instead of the inspectorate supervising the branch;
non-payment of tax, since the acquisition was made from extra-budgetary funds.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

Penalties for late personal income tax returns in 2019

The most important thing The first (and most important!) is to buy or build.
Article 214, paragraph 2 of the Tax Code of the Russian Federation regulates interest tax.
Dear readers, good afternoon! Today I will provide you with a sample sample.
Many of us do not know what happens when we sell property.

The actual damage caused by the developer includes, in particular, the amount of actual expenses of an individual for a rented apartment during the period of violation of the deadline for transfer of the shared construction project. It follows from this: the amounts of actual damage compensated on the basis of a settlement agreement approved by the court do not form an economic benefit for an individual. Consequently, they are not income of the taxpayer and are not taken into account when determining the tax base for personal income tax.

How to determine the refinancing rate

To calculate interest, the refinancing rate of the Bank of Russia is used, which was in effect on the days when the deadline for returning the overpayment was violated (paragraph 2, clause 10, article 78 of the Tax Code of the Russian Federation). The refinancing rate (discount rate) until 2021 was set by the Central Bank of the Russian Federation separately from the key rate introduced in September 2013. From 2021, the refinancing rate is equal to the key rate, and in connection with this, its size has increased significantly.

Information on the size of the refinancing rate (key rate) can be found in the reference information.

Pay attention! If during the violation of the deadline for returning the overpayment the refinancing rate has changed, then for each period the corresponding rate is valid, interest is calculated separately.

Example

The amount of overpayment of income tax is RUB 18,617,987.48.

The organization wrote to the inspectorate an application for the return of the overpayment on 01/11/2021.

IMPORTANT! As of December 23, 2020, a rule was introduced according to which interest for late tax refunds, which the inspectorate accrued on the date of the decision to return the overpayment, will be paid without the taxpayer’s application.

The overpayment was returned in violation of the deadline for 95 days - from 02/12/2021 to 05/17/2021.

The refinancing rate was:

from 02/12/2021 to 03/21/2021 - 4.25%;

from 03/22/2021 to 05/17/2021 - 4.50%.

Let's calculate the amount of interest:

Interest for the period from 02/12/2021 to 03/21/2021 (38 days): RUB 18,617,087.48. × 4.25% / 365 days × 38 days = 82,374.24 rub.
Interest for the period from 03/22/2021 to 05/17/2021 (57 days): RUB 18,617,087.48. × 4.50% / 365 days × 57 days = 130,829.67 rub.
Interest for the entire period: RUB 82,374.24. + 130,829.67 rub. = 213,203.91 rub.

To learn how to fill out an application for a refund of an overpayment, read the material “Sample application for a refund of overpaid tax.”

Fine for late payment of personal income tax in 2019

Please note that a fine can only be avoided if the errors are corrected before the Federal Tax Service inspectors find out about them. For example, until the moment when the Federal Tax Service issued a demand for payment of arrears and tax penalties. Or before scheduling a desk audit by the Federal Tax Service for the corresponding period.

If the taxpayer is in an employment or civil law relationship, then the obligation to pay personal income tax is delegated to the employer - the tax agent (Article 226 of the Tax Code of the Russian Federation). It is the tax agent who must withhold tax from the income paid.

Pre-trial settlement

Claims for the recovery of interest accrued on the amount of untimely returned/collected taxes are of a property nature. Therefore, these requirements are not subject to the procedure for pre-trial settlement of disputes with tax authorities established by Art. 138 Tax Code of the Russian Federation.

Let us recall that, according to this article, acts of tax authorities of a non-normative nature, actions or inactions of their officials can be appealed in court only after they have been appealed to a higher tax authority.

Therefore, if the payer makes a demand to collect interest from the Federal Tax Service, there is no question of appealing the decisions and actions of the tax authorities. Therefore, there is no need to appeal to a higher tax authority the refusal of the Federal Tax Service to return overpaid tax and interest. It is enough for the payer to file a claim in court to recover the appropriate amounts from the Federal Tax Service.

The Supreme Court of the Russian Federation in its Ruling dated June 20, 2016 No. 304-KG16-3143 directly stated that such judicial methods of protecting the rights of taxpayers as challenging non-normative legal acts of tax authorities and claiming excessively collected tax/interest are independent.

The norms of the Tax Code of the Russian Federation do not contain special requirements for a mandatory pre-trial procedure for resolving disputes regarding the return (reimbursement) of taxes, penalties, fines and interest. The taxpayer may submit these property claims to the court regardless of challenging non-normative legal acts of the tax authorities.

Non-payment of personal income tax in 2021: fine for tax agents

Remember: timely identification of financial obligations to the budget and compliance with legal regulations will allow you to avoid fines for non-payment of personal income tax. This will prevent additional losses and litigation.

A fine under Article 123 of the Tax Code of the Russian Federation can be avoided if the organization proves that it did not have the opportunity to withhold personal income tax from an employee (clause 21 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57). At the same time, the tax agent is not obliged to transfer personal income tax to the budget at his own expense (clause 9 of Article 226 of the Tax Code of the Russian Federation). If it is impossible to deduct tax from the employee’s income, then the organization is obliged to notify the inspectorate of the unwithheld amount. This must be done no later than March 1 of the year following the expired tax period (subclause 2, clause 3, article 24 and clause 5, article 226 of the Tax Code of the Russian Federation).

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Emergence of the right to compensation from the Federal Tax Service

The amount of overpaid/collected tax shall be refunded to the taxpayer. The general procedure for the refund of taxes and insurance premiums, as well as the refund deadlines, are established by Art. 78 and 79 of the Tax Code of the Russian Federation. Along with the refund of overpaid taxes, tax authorities are required to accrue and pay interest, which represents monetary compensation for the unlawful use of payers’ funds.

The right to receive interest on the amount of overpaid/collected taxes arises:

upon the fact of excessive collection of taxes by decision of the Federal Tax Service
if tax officials violate deadlines for returning voluntarily overpaid amounts.

The moment at which interest begins to accrue depends on the basis for the overpayment. If the overpayment occurred due to an error by the payer himself, interest is accrued from the day the Federal Tax Service Inspectorate violates the monthly deadline for tax refund.

If the tax overpaid due to the fault of the payer himself was returned by the Federal Tax Service independently (before the payer came to his senses and wrote a statement), interest is not charged on the amount of the overpayment (clause 2 of Article 78 of the Tax Code of the Russian Federation).

If the overpayment arose as a result of the collection of taxes by decision (demand) of the tax authorities, interest is accrued from the date of collection of taxes (clause 5 of Article 79 of the Tax Code of the Russian Federation).

Personal income tax penalties in 2021

According to Art. 223 of the Tax Code of the Russian Federation, income for the purpose of calculating personal income tax arises, as a rule, at the time of its receipt. However, there are other situations: when approving an employee’s advance report, when issuing borrowed funds to him with savings on interest, income is considered received on the last day of the month (subclauses 6–7, clause 1, article 223 of the Tax Code of the Russian Federation).

How to find out the personal income tax amount

We don’t need a personal income tax return penalty calculator if we use the formula and pay on time. The following values are used for calculation:

Personal income tax amount = Tax base × Tax rate

The calculation itself must be carried out step by step to obtain the correct value.

All income received during the tax period is determined (only those that are taxable are taken into account).
For each income you need to find out the tax rate (often they differ).
The tax base is being clarified. Income from equity participation (if any) must be calculated separately.

Knowing all of the above, all that remains is to substitute the data into the formula and get the result. If you didn’t manage to do this on time, you can later calculate the personal income tax penalties in the calculator.

By the way, an important nuance - tax amounts are rounded to the nearest whole, that is, pennies are not counted.

Fine for late payment of personal income tax

After this, the tax payment order is sent to the person by mail. You can track the status of debt for any taxes, including personal income tax fines, on the official website of the tax service. In addition, the site automatically sends registered users a personal email notification of tax debt.

Personal income tax is a direct tax on the income of citizens, regulated by Ch. 23 of the Tax Code of Russia. According to Art. 41 of the Tax Code of the Russian Federation, any monetary benefit is recognized as income, including expensive gifts and lottery winnings. Timely payment of taxes is the responsibility of every citizen.

Personal income tax on payments to employees

As mentioned, every employer must make deductions from their employees' wages to pay their tax liability. Including if the employer is not a company, but an individual entrepreneur with a minimum staff of employees represented by himself.

Calculating the funds that need to be contributed to the state budget uses the classic formula, which is as follows:

Personal income tax = (Employee’s profit received during the month – Tax deduction) x Tax rate

You may have to calculate penalties for late payment of personal income tax using a calculator after the deadline for depositing funds has expired. The tax amount is calculated at the end of the month on an accrual basis, starting at the beginning of the tax period (year). The calculation takes into account the money that was withheld in previous months.

Almost all funds that are an employee’s profit are taxed at 13% for citizens of the Russian Federation and 30% for foreigners. Calculation of penalties for personal income tax is done online using a calculator. But keep in mind that in the near future they promise to equalize the interest rate for both categories of workers, so calculations may change.

Amount of fines for late submission of 6-NDFL and errors in the report

The amount of the fine for late submission of 6-NDFL is 1000 rubles. for all months that have passed since the legally defined deadline for delivery, counting complete and incomplete. Based on Article 6 of the Tax Code of the Russian Federation, the countdown of delay begins the next day after the event that marked its beginning.

A tax agent who delays submitting the form even by one day is required to pay a fine for failure to submit 6-NDFL. The qualification of a violation does not depend on the number of days, weeks or months of delay in reporting the withheld and transferred income tax. The period of time elapsed between the established Tax Code of the Russian Federation and the actual date of submission of the form has a significant impact on the amount of penalties.

Interest calculation rules

The rules for calculating interest on the amount of overpayment not returned on time by the tax authority are established by paragraphs.
2.5 tbsp. 6.1, paragraphs. 6, 10, 12 tbsp. 78 Tax Code of the Russian Federation. More details about the contents of Art. 78 of the Tax Code of the Russian Federation, read the article.

To calculate interest, you can use the following formula:

Refinancing rate (%)

Pnv = Snv × ——————————————— × Dnv,

KDG

Where:

Pnv - the amount of interest that the tax authority must accrue in connection with violation of the deadline for the return of overpayments;

SNV - the amount of overpayment, the return period of which has been violated;

KDG - number of days in a year (365 or 366 in a leap year);

Dnv - the number of calendar days of violation of the deadline for the return of the overpayment.

The calculation of interest, as well as the refund of overpaid taxes, is done in rubles (Clause 13, Article 78 of the Tax Code of the Russian Federation).

You can find out how the latest judicial practice is developing on the issue of compensation for interest for late returns of overpaid taxes from the analytical collection from ConsultantPlus. Learn the material by getting trial access to the system for free.

Payment of penalties for personal income tax

Every day of debt, the fine grows, until the debt is paid in full and at once. When paying tax with an existing debt, penalties are not removed from the debtor, and also continue to be calculated from the original monthly tax amount. The amount of the fine is established and is the same for all citizens. For the first month of personal income tax debt, an unscrupulous payer will be charged daily penalties in the amount of 1/300 of the refinancing rate; after 31 days of delay, a fine of 1/150 of the refinancing rate will be applied. Moreover, you can receive a fine, but in a fixed amount, for late submission of reports on taxes and debts.

The amount of tax is calculated using the tax rate. From the income of an individual, in this case it will be the tax base, the percentage of the tax rate imposed on a specific payer is calculated and thus the amount of the monthly tax is calculated. The Tax Code of the Russian Federation provides for 5 types of tax rates. They differ in relation to the types of income on which the tax is levied, as well as in relation to the various taxpayers. Rates:

Penalties for personal income tax postings in 2019

Let's take a closer look at an example. delayed the payment of personal income tax for 10 days in the amount of 50,000 rubles. The company calculated the penalty and paid it along with the amount of the debt. The refinancing rate on the day of delay is 7.75%. Therefore, the amount of the penalty will be:

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Failure to pay or not pay in full personal income tax, which arose due to an understatement of the tax base, may be punished in the form of a penalty. Collection in this case is possible in the amount of 20% of the debt amount or 40% if the taxpayer committed these actions intentionally. An understatement of the tax base is possible if the taxpayer indicates in the declaration those deductions that he is not entitled to apply.

How to return interest in case of excessive tax collection

According to the law, the tax authority, having established the fact of excessive tax collection, is obliged to inform the taxpayer about this within 10 days from the date of establishing this fact. The specified message is transmitted to the head of the organization, individual entrepreneur, their representatives personally against signature or in another way (clause 4 of article 79 of the Tax Code of the Russian Federation).

But on its own initiative, the Federal Tax Service is not obliged to return excessively collected tax amounts. Therefore, refund of tax and interest in such situations is also carried out in a declarative manner. To receive a refund, you will need to submit an application in the form approved. by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected]

There is no need to submit a separate application for the accrual of interest on the amount of overcharged tax. The tax is refundable with interest already accrued on it.

At the same time, in contrast to a voluntary overpayment in the event of excessive collection of tax, the accrual of interest on its amount does not depend on the fact of filing an application for a refund. Interest in such cases is accrued not from the end of the month from the date of submission of the application to the Federal Tax Service, but from the moment the tax is collected.

Therefore, in principle, the taxpayer may not report the accrual and return of interest to the Federal Tax Service, but file a claim directly with the court.

Penalties for non-payment of personal income tax and contributions in 2018

Penalties will be calculated as follows (and if the arrears arose from October 1, 2021, then this formula only applies to debts within a period of up to 30 days; if the delay is over 30 days, the calculation scheme is more complex - details below):

Along with the arrears, penalties were transferred to the budget, which the accountant calculated from April 26 to May 3 (8 days). During this period, the refinancing rate was 7.75 percent. The amount of penalties was: RUB 360,000. × 7.75% : 300 × 8 days. = 744 rub.

Simple taxes

Good afternoon Submitted April 7, 2021 declarations for tax deductions for the sale of an apartment in form 3-NDFL in person to the tax office. Of course, I provided certificates in form 2-NDFL. The review of the desk audit must be completed on 07/06/2016 at 24.00, exactly three months. I review the progress of the audit every day in the taxpayer’s personal account. To date, it has not been completed, which is contrary to the law. There were no complaints against me. And if there were any, they were obliged to inform me within 5 days. And as I read on the Internet, the first desk audit is closed, and a new one is assigned if there is any false information on my part. But there was no disagreement on the first inspection, and it is still not closed. There is a notice of overpayment of tax dated April 17, 2016. The amount is decent. 20.07..2016 I wrote a statement through my personal account regarding the improper consideration of my declaration. Tax answer: your application in accordance with the relevant current legislation will be considered within a month, i.e. until 08/20/2016, and they are required to return the money after 4 months until 08/07/2016. Paradox. I am a pensioner and need money. because 2 years ago I suffered a heart attack and I need money for daily treatment. Unfortunately, my pension does not allow me to receive treatment. Please help with advice. Should I wait 4 months or take some action to get my deduction back in exactly 4 months? I am not a vile person, and if possible, please tell me how to correctly calculate penalties and fines for untimely return of deductions. I don’t even doubt this based on the practice of my friends. But they are healthy and working. Thank you!

Anatoly, good afternoon! You need to write a complaint about the inaction of the inspectorate. An example is here: //vsenalogi.com/kak-napisat-zhalobu-na-bezdejstvie-nalogovoj-inspekcii/. You are not yet entitled to a penalty, since another 4 months have not passed since the date of filing the tax return. That is, the transfer (without violating the deadline) must wait until August 7. According to the law, the inspectorate has 3 months for a desk inspection and 1 month for transfer. Now you need to remind yourself with a complaint in order to complete the desk audit as quickly as possible. Perhaps it has already been completed, but it simply does not appear in your personal account, this happens.

Calculation of interest on voluntary overpayment of taxes

In cases where overpayment of taxes occurs due to the fault of the payer himself (incorrect application of the tax rate, erroneous overestimation of the taxable base, etc.), a mandatory condition for collecting interest from the Federal Tax Service is the declaration of rights to return the amount of the overpayment.

Interest in such cases begins to accrue only if there is a taxpayer’s application submitted to the Federal Tax Service for a refund of overpaid tax. Without filing such an application, the inspectorate has no obligation to refund taxes and, accordingly, pay interest on the amount of untimely returned payments.

In order to receive back the overpaid tax and, possibly, monetary compensation, the payer is required to submit an application to the tax office at the place of his registration. The application form was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] The application, among other things, indicates the details of the taxpayer’s bank account to which the tax and interest are returned, the amount of overpaid tax and the BCC for the overpaid tax.

Taxes and contributions must be returned within one month from the date the tax authority received this application. Otherwise, along with the tax, the Federal Tax Service will be obliged to return to the payer the interest accrued on the amount of untimely returned tax.

Interest is accrued not from the day the tax is paid in an inflated amount, but from the day that follows the elapsed month allotted to the tax authorities to return the overpaid amounts.

The application for a refund of overpaid tax can be submitted within three years from the date of payment.

The law does not provide for a separate application form for collecting interest on the amount of untimely returned overpayment. Moreover, payers are not required to declare such interest. Interest is calculated and accrued by the tax authorities themselves upon missing a month's deadline (Clause 10, Article 78 of the Tax Code of the Russian Federation).

If the payer demands the return of the overpayment and interest through the court, bypassing the stage of filing a refund application (for example, if a three-year deadline is missed), then the court will refuse to collect the interest. This is due to the fact that in case of voluntary overpayment, interest is accrued one month from the date of filing the relevant application.

What is the penalty for failure to submit 3-NDFL, even if there is no need to pay tax?

Non-payment or incomplete payment of personal income tax is subject to a sanction in the amount of 20% of the tax amount (Article 122 of the Tax Code of the Russian Federation). The sanction is applied if the violation is discovered by the Federal Tax Service. If you yourself repaid the debt along with late fees, then no additional penalties will follow and no fine will be imposed for late submission of the 3-NDFL declaration by an individual.

The last day for filing 3-NDFL in 2021 is April 30, and the calculated amount of personal income tax must be paid by July 15. For late declaration of income, as well as for non-payment of personal income tax, fines are provided (Articles 119 and 122 of the Tax Code of the Russian Federation). Let's consider what it is, the fine for failure to submit 3 personal income taxes in 2019.

Personal income tax (IP)

Sole proprietors also have to pay taxes, but how they do this will depend on the tax system they use. Let's look at the most popular options.

Personal income tax on simplified tax system

Taxpayers using the simplified tax system do not pay personal income tax, but only with regard to profits received in connection with business activities. This does not mean that individual entrepreneurs do not pay tax at all. Payment is made in accordance with clauses 2, 4 and 5 of Article 226 of the Tax Code of the Russian Federation.

For example, an individual entrepreneur must pay from the profits received from transactions, which are not mentioned in the Unified State Register of Individual Entrepreneurs. Such profit is considered the income of an individual, therefore it is calculated at a rate of 13%. Here are a few more cases when an individual entrepreneur must pay personal income tax:

if you have made a profit from participating in various promotions, where the winnings amounted to more than 4 thousand rubles;
profit received from loans;
interest on bank deposits;
income from foreign sources;
from dividends.

If these funds were not calculated and deposited on time, an online personal income tax penalty calculator will help determine the exact amount that a person owes to the state. In addition, when an individual entrepreneur is an employer, he deducts from his employees 13% of earnings for Russian citizens and 30% for foreigners (the rate is planned to be equal for both categories).

Personal income tax for individual entrepreneurs on OSNO

In order not to calculate personal income tax penalties using an online calculator, you must complete all procedures without violating the deadlines. If an individual entrepreneur works according to OSNO, he must pay income tax in the following ways:

Advance payments. In total, the entrepreneur makes three advance payments - for the first half of the year (50%), for the third (25%) and fourth quarters (25%). It is calculated based on actual profit and set by the Federal Tax Service.
Additional payment (refund of funds paid) as part of the adjustment. For example, if a taxpayer’s income has increased or decreased (by no less than 50%), the information is adjusted and a final calculation is made.

By the way, a penalty is charged even if you do not pay the advance fee. It is difficult to overdue a contribution by forgetting about it, since before the individual entrepreneur needs to deposit funds, he receives a notification informing him of the need to pay tax. If the notification is not received, penalties will not be assessed, as well as other types of penalties. A person is not required to independently calculate the indicator in question.

If the individual entrepreneur is an employer, the interest rate for employees is the same as under the simplified tax system.

Personal income tax for individual entrepreneurs on UTII

An entrepreneur must pay tax if he makes a profit in the following ways:

selling real estate;
receiving a prize;
having dividends received from working in other organizations.

Individual employers must withhold 13% of their employees' salaries. The calculator for calculating penalties for non-payment of personal income tax will help you calculate how much you will have to compensate if the funds do not reach the budget by the due date.

What is the fine for late payment of personal income tax in 2021?

On January 28, 2021, amendments to the Tax Code of the Russian Federation came into force. They allow the tax agent to avoid fines for non-payment of personal income tax or late payment. The most pleasant moment is that the amendments have retroactive effect, that is, they apply to events that occurred before January 28, 2021 (clause 2 of article 123, article 3 of law dated December 27, 2018 No. 546-FZ).

The amount of the fine is equal to 20% of the tax that had to be withheld and transferred to the budget. The tax agent will not be fined if he failed to withhold the tax. For example, if the income is paid in kind.