The deadline for filing the 3-NDFL tax return is 04/30/2019 (fines for late filing)

Failure to withhold personal income tax as a result of a calculation error

In case of an error with the calculation, you must withhold tax until the end of the year from the next cash payments to an individual.

If there is no such possibility before the end of the year (for example, an error in the calculations was discovered in December), the individual must be informed about the impossibility of withholding tax and his tax office (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation). At the same time, they can be fined for failure to withhold only if the individual had the opportunity to withhold tax when paying income. If there was no such opportunity (for example, the income was paid in kind), then it cannot be held accountable. But if such an opportunity arose before the end of the year, and the tax agent still did not withhold the tax, in this case he also faces a fine (Article 123 of the Tax Code of the Russian Federation, paragraph 21 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

If personal income tax is not withheld from payments to a dismissed employee upon final settlement with him and no payments were made to him by the end of the year, the organization should also send a message about the impossibility of withholding personal income tax to the inspectorate and this employee (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation ).

Deadline for filing 2-NDFL

If the 2-NDFL certificate reflects information about income from which tax is not withheld, then the deadline for its submission differs from the usual certificate, namely, until March 1 of the following reporting year (Article 216, paragraph 5 of Article 226 of the Tax Code of the Russian Federation, section II Procedure for filling out certificate 2-NDFL).

In case of violation of the deadline for submitting a certificate, inspectors may impose a fine of 200 rubles for each certificate.

If the last day of the deadline falls on a weekend, then the last day for submitting the 2-NDFL certificate will be the next next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Availability of tax classification in the Russian Federation

Tax Code of the Russian Federation in two parts

At this time, taxes and fees as central elements of the system can be classified according to different characteristics. Hierarchically it is classified into three types of taxes:

Federal (the same and mandatory for taxpayers living in the Russian Federation).
Regional (they are paid by taxpayers living in various territories of the constituent entities of the Russian Federation).
Local.

It should be noted the classification of fees collected from the population of the country:

Direct (withdrawn from property and income).
Indirect (defined as markups on original prices and tariffs).

Important! It should be remembered that insurance premiums paid to individual entrepreneurs are separate; failure to pay them may mean the closure of the business.

Who and how to send a message about the impossibility of retention

The peculiarity of issuing a 2-NDFL certificate when it is impossible to withhold tax is only that:

— in the “Sign” field, code 2 is indicated instead of the usual code 1. Sign “2” means that certificate 2-NDFL is submitted as a message to the tax inspectorate that income has been paid to an individual, but tax has not been withheld from it (clause 5 of Art. 226 Tax Code of the Russian Federation);

— in section 3 – the amount of income from which tax is not withheld;

- in section 5 - the amount of tax calculated but not withheld.

The form must be sent to:

an individual from whose income personal income tax is not withheld;
to the tax authority (clause 5 of article 226 of the Tax Code of the Russian Federation).

A message can be sent to an individual in any way that can confirm the fact and date of sending the message. The specific method is not defined by tax legislation. We recommend sending it by a valuable letter with a description of the attachment, or handing it in person and receiving a receipt on a copy of the document indicating the date of delivery.

The message is sent to the tax authority (clause 5 of Article 226, clause 2 of Article 230, clause 1 of Article 83 of the Tax Code of the Russian Federation):

organization - at its location, and if the message is submitted in relation to a person working in its separate division - at the location of this division;
individual entrepreneurs - to the inspectorate at their place of residence, and in relation to employees engaged in activities subject to UTII or PSN - to the tax authority at the place of registration in connection with the implementation of such activities.

The message can be submitted in the form of a paper document (in person or by post with a list of attachments) or in electronic form via telecommunication channels (clause 3 of the Procedure approved by Order of the Federal Tax Service of the Russian Federation dated September 16, 2011 No. ММВ-7-3 / [email protected] ) .

After sending a message to the tax authority in form 2-NDFL with attribute “2”, at the end of the year, in general order, it is necessary to submit a certificate 2-NDFL with attribute “1” (Article 216, paragraph 2 of Article 230 of the Tax Code of the Russian Federation, paragraphs 1.1 clause 1 of the Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/ [email protected] , section II of the Procedure for filling out the 2-NDFL certificate, letter of the Federal Tax Service of the Russian Federation dated March 30, 2016 No. BS-4-11/5443).

If the 2-NDFL certificate will be submitted by the successor for the reorganized organization, then in accordance with the changes made by Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 No. ММВ-7-11 / [email protected] , in the “Sign” field he should indicate “4” ( Chapter II of the Procedure for filling out the 2-NDFL certificate).

Methods for filing tax returns

A tax return is an official statement of the taxpayer, which contains information about the objects of taxation, income received and expenses incurred, sources of income, the tax base, tax benefits, the amount of tax payable, and other data that serves as the basis for calculating tax. .
Timely submission of tax returns is one of the most important responsibilities of taxpayers, and this procedure is regulated by Art. 80 Tax Code of the Russian Federation. There are two options for submitting tax returns: on paper; in electronic form.

The tax return can be submitted in the prescribed form on paper. In this case, the taxpayer can submit reports to the Federal Tax Service in person or through an authorized representative.

A tax return can be submitted either personally by the head of the organization (entrepreneur) or an accountant, or by an authorized representative of the organization (entrepreneur).

The date of filing tax returns by a legal or authorized representative of an organization is the date of their actual submission to the tax authority on paper.

To submit reports, it is not necessary to come to the Federal Tax Service in person; you can send it by mail.

When sending reports by post, you must make sure that a description of the attachment is attached.

When sending a tax return by mail, the day of its submission is considered the date of mailing.

Submission of declarations in electronic form is carried out via telecommunication channels (TCC) using an enhanced qualified electronic signature through electronic document management operators.

TKS is a system for presenting tax and accounting reports in electronic form.

Advantages of this method of presentation:

there is no need to come to the tax authorities, since reporting can be sent from the taxpayer’s office at any time of the day (saving time costs); no duplication of submitted paper documents is required; reducing the number of technical errors (reporting is generated in an approved format using output control tools, through which the correct completion of the fields of reporting forms is checked); efficiency of updating reporting formats (when tax and (or) accounting reporting forms are changed or new reporting forms are introduced before the reporting deadline, the taxpayer has the opportunity to update the versions of the formats electronically); guarantee of confirmation of delivery of documents (the opportunity to receive confirmation of the fulfillment of obligations by the taxpayer within 24 hours, as well as to view your personal card online, so there is no need to wait for reconciliation reports); protection of reports submitted in electronic form under the TKS from viewing and correction by third parties; the ability to receive electronically a certificate of the status of settlements with the budget, statements of transactions for settlements with the budget, a list of tax and accounting reports submitted to the tax inspectorate, a reconciliation report for calculations of taxes, fees, penalties and fines, current clarifications of the Federal Tax Service of Russia on tax legislation, and also send an information request to the tax authorities.

Submission of reports in electronic form using an enhanced qualified electronic signature within the framework of the pilot project carried out by the Federal Tax Service of Russia can be carried out through the website: https://www.nalog.ru

In some cases, taxpayers are required to submit a tax return in electronic form:

if the average number of employees for the previous calendar year exceeds 100 people; if an organization with more than 100 employees has been created (including reorganized); if such an obligation is provided for in relation to a specific tax (from January 1, 2014, this obligation applies to value added tax).

A fine will be imposed for any errors in 2-NDFL

Good afternoon, dear readers. The next tax year has ended, according to the results of which the company reports for all its employees to the Federal Tax Service.

And today we will talk about 2-NDFL certificates (When there are more than 25 employees, certificates are provided electronically. If there are less than 25 people, you can submit them on paper), more precisely, about the mistakes and mistakes made when submitting these certificates.

Types of errors in the 2-NDFL certificate

The first option is being late.

If the first of April has passed and you have not submitted certificates to the tax office (they are accepted by the Federal Tax Service according to the attached register), prepare to pay a fine.

If your certificates do not pass the entrance control for any reason (whether in paper or electronic form you report to the tax office) and there is no time left to correct the documents on time, then these 2-NDFL certificates will also be considered not provided.

During incoming control, the completion of all required fields of the document is checked.

Based on the results of the inspection, a protocol is issued or sent through the electronic document management operator, indicating the not accepted certificates and errors found in them.

The second option is, in fact, errors.

For example:

There is a TIN, but for another person;
A letter is missing from the surname;
The street was renamed last year;
Errors in rounding of income received, etc.

The 2-NDFL certificates accepted from you (entrepreneurs) are then subjected to a second (office) inspection. Tax inspectors check documents against databases to identify all inaccuracies and violations. Previously, it was enough to simply submit corrected documents. Since 2021, an accountant’s mistake began to cost 500 rubles for each certificate.

How to avoid fines

So what should we do? Wait for the desk audit report? Of course not. We submitted the initial certificates and met the allotted deadline. This means that two hundred rubles have already been “saved” for each employee.

Now, without haste, we check each document again. There is no specific deadline for submitting adjustments, but you must meet the deadline before receiving the results of the tax inspector’s desk audit.

Since 2021, there are two types of clarifying certificates:

Cancelling;
Corrective.

Canceling clarifying certificates

From the name itself it is clear that the meaning of this certificate is to cancel the one submitted earlier (the initial certificate 2-NDFL was simply superfluous). The updated certificate form now includes the “adjustment number” field.

When submitting the initial certificate, “00” is entered in the field. When submitting a cancellation certificate “99”. Next, you need to fill out section 1 “Data about the tax agent” and section 2 “Data about the individual - recipient of the income.” The remaining help topics are left blank

Corrective clarifying certificates

To correct the information submitted in the initial certificate, you need to submit a corrective one. In the “adjustment number” field, in this case, the numbers from “01” to “98” are entered, depending on what kind of correction is being made on the account.

The number of the corrective certificate corresponds to the primary one, but the date will be new. Any inaccuracy in the provided certificate leads to a whole chain of violations, and as a result, correctional documents.

Let's look at some of them:

Example 1. Field “taxpayer status”.

It would seem like such a small thing, because the amounts are written down, the tax is withheld, why bother? The “status” sign in the certificate is indicated as “1”, i.e. resident and employee tax is withheld at a rate of 13%.

note

We submit a corrective certificate 2-NDFL with attribute 1 and “non-resident taxpayer status (2).” But not only. The accountant cannot withhold the remaining 17% of personal income tax from the employee, since the reporting period has ended. Therefore, a certificate with attribute “2” is submitted. In which fields 1 and 2 are filled in similarly.

Field 3 indicates income that was not previously included in the tax base. In field five - the amount of calculated and not withheld tax.

Example 2. After submitting 2-NDFL reports, the accounting department discovered its mistake.

In honor of his fiftieth birthday, the employee was presented with a valuable gift in the amount of 5,000 rubles (exceeding the limit of 4,000 rubles). But the amount is 1000 rubles. was not taken into account as income and no tax was assessed. This means we submit a corrective certificate 2-NDFL with attribute “1”, where in the “income…” field we add the amount of this gift.

We recalculate the amount of the taxable base and calculated tax. We indicate the amount of personal income tax not withheld. Since you did not withhold tax for the gift, you need to fill out a certificate with attribute “2”, which also indicates the amount of personal income tax not withheld.

Example 3: Your company issued an interest-free loan (or simply forgave an unpaid statement) to an individual who is not an employee (maybe a contractor).

In this case, you must submit a 2-NDFL certificate with sign “2” for the amount of income received by this individual. And also inform the taxpayer in writing about his debt to the budget. However, it is necessary to clarify that there are no penalties for failure to report.

Example 4. It turns out that the accountant did not indicate the benefits available to the employee (deduction for minor children).

Thus, he withheld excess personal income tax from the employee. In this situation, you need to submit a corrective certificate, from which the amount of tax overpaid to the budget will be visible.

Example 5. An employee applied to his Federal Tax Service for a personal income tax refund.

After conducting a desk check, he was refused. The reason for the refusal is a discrepancy in the address. As a result, the employee did not receive his money on time. And you will have to pay a fine and submit a corrective certificate.

Deadlines for paying taxes and filing returns

A citizen, according to legislative regulations, is obliged to pay a tax return in form 3-NDFL by April 30 of the calendar year that follows the year of reporting. That is, for the year discussed in the document.

The tax must be paid no later than July 15 after filing the declaration documents.

These norms are adopted by law. But what happens if you don’t file the 3-NDFL declaration within these deadlines? We will look into this issue in as much detail as possible.

Let's divide precedents on non-payment of taxes and failure to file a return into three parts and consider each of them separately:

The zero type declaration was not submitted on time. This is interesting! A “zero” declaration is one for which taxes are not paid to the budget.
The declaration according to which dividends were to be paid to the state was not submitted on time.
The declaration was filed within the deadlines established by law, but the citizen did not manage to pay the tax on it on time.

Signs in form 2-NDFL

Let’s assume that the company reporting personal income tax issued in 2021, i.e. in the reporting period, any non-cash prize to an individual. It is not possible to withhold tax in this case. How can this be reflected in the 2-NDFL certificate to avoid a fine? It is necessary no later than March 1, 2021 to submit to the Federal Tax Service and send to the individual a certificate in form 2-NDFL with sign 2 noted in it. It means that the tax agent organization failed to withhold the required amount from the payer. If tax is withheld, then indicator 1 is indicated.

The declaration on which personal income tax is not collected was not submitted on time

Many people will now think that since there is no need to pay taxes on the declaration, then what kind of fine can be provided for failure to file it. But there are still penalties:

Tax specialists will begin to demand that you submit your declaration papers. This is done specifically so that the citizen can prove the fact of zero tax payment.
A fine of one thousand rubles, even if the 3-NDFL was submitted an hour later, will still have to be paid according to the legislation of the Russian Federation.

For clarity, let's give an example.

When tax inspectors discovered the fact of non-filing, they demanded that 3-NDFL be filed properly, as well as pay a fine for failure to file a 3-NDFL return, which is completely legal.

Peculiarity! Tax professionals don't like being forced to do double work. Therefore, we can say with confidence that they will not be willing to provide assistance in registration to a citizen who has overdue the deadline for submitting the declaration papers. If a citizen is not able to submit the document himself, then specialized organizations can help him for an additional fee.

This is important to know: personal income tax on penalties under an equity participation agreement

The procedure for correcting errors in Help 2-NDFL

The procedure has established new rules for correcting errors, for which the “Adjustment number” field is provided in the header of the 2-NDFL Certificate:

when drawing up the primary form of Certificate 2-NDFL, “00” is entered;
when drawing up a corrective Certificate 2-NDFL, instead of the previously submitted one, a value one more than that indicated in the previous Certificate in form 2-NDFL (“01”, “02” and so on) is indicated;
when drawing up a canceling Certificate 2-NDFL, the number “99” is entered instead of the previously submitted one.

The corrective form of Certificate 2-NDFL is submitted to correct errors in the primary form. And canceling - to cancel information that did not need to be submitted at all.

If, after sending Certificate 2-NDFL via telecommunication channels, it was not accepted by the tax authority (a protocol containing a description of format control errors was received), then it is necessary to submit not an adjustment, but a new certificate with the same number, indicated in the “Adjustment number” field. the value “00”, but indicating the new date. That is, there is no need to submit a correcting Certificate 2-NDFL, since for this individual the Certificate 2-NDFL was not accepted by the tax inspectorate and it is necessary to re-send the data (clause 14 of the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] ).

Who is obliged to take

There is utmost clarity on this issue: the reporting form in question is regularly submitted once a quarter by all business entities - individual entrepreneurs, LLCs, joint-stock companies, state unitary enterprises, etc., which pay income to individuals. Otherwise, they will face a fine of impressive size for today for failure to submit 6-NDFL.

Also see “6-NDFL for the first half of 2021: example of filling out”.

Please note that these entities are also simultaneously required to generate certificates on the 2-NDFL form. This document contains information on each individual person who received a payment from the company.

Responsibility for submitting certificates in Form 2-NDFL with errors

Organizations that are tax agents are required to submit to the tax authority at the place of their registration (clause 2 of Article 230 of the Tax Code of the Russian Federation) a certificate in form 2-NDFL (approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] ) annually no later than March 1 of the year following the expired tax period.

For the submission by a tax agent to the tax authority of documents containing false information, liability is provided in the form of a fine in the amount of 500 rubles. for each submitted document containing false information.

This responsibility also applies when submitting information in Form 2-NDFL with distorted amounts of income, taxes and tax deductions (clause 1 of Article 126.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated December 9, 2016 N SA-4-9/ [ email protected] , clause 3 of Letter of the Federal Tax Service of Russia dated 08/09/2016 N GD-4-11/14515).

Thus, if a tax agent does not submit an updated certificate in time to the tax authority in Form 2-NDFL, he may be issued a fine of 500 rubles. for each submitted document containing false information.

However, if unreliable information in the 2-NDFL certificate did not lead to non-calculation or incomplete calculation of the tax, adverse consequences for the budget, or violation of the rights of individuals, the tax agent may apply to the application of mitigating circumstances to him in accordance with clause 1 of Article 112 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515).

Calculation of the fine for failure to submit a declaration

Responsibility for failure to submit a tax return is established by Art.
119 of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, failure to submit a tax declaration to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees entails the collection of a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1000 rubles. However, according to the previous version of this provision, which was in force until January 1, 2014, the amount of the fine was calculated based on the unpaid amount of tax subject to payment (additional payment) on the basis of the declaration.

At the same time, the phrase “unpaid tax amount” was interpreted ambiguously in law enforcement practice. The phrase was interpreted as: “not paid on the day the decision was made”, “not paid on the day the act was adopted”, “not paid on the date of submission of the declaration”, “not paid on time”, which caused disagreements between tax authorities and taxpayers.

The position according to which, when calculating a fine, it is necessary to take into account the amount of tax not paid within the period established by law, was expressed, in particular, in letters of the Ministry of Finance of Russia dated October 21, 2010 No. 03-02-07/1479, dated April 29, 2011 No. 03-02-08/48.

Another opinion is that if the deadline for filing a declaration is not met, the fine under Art. 119 of the Tax Code of the Russian Federation is subject to calculation based on the amount not paid at the time of the decision, as stated, for example, in the letter of the Federal Tax Service of Russia dated November 26, 2010 No. ШС-37-7/ [email protected] (currently no longer in force according to the letter of the Federal Tax Service Russia dated September 30, 2014 No. SA-4-7/19945).

An unambiguous position on the issue under consideration has not been developed in judicial practice (see, for example, the resolution of the Ninth Arbitration Court of Appeal dated November 28, 2011 No. 09AP-29306/2011-AK).

At the same time, regarding the application of paragraph 1 of Art. 119 of the Tax Code of the Russian Federation (as amended until January 1, 2014) in paragraph 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation” is explained, that the amount of the unpaid tax should be determined at the time of expiration of the period established by the provisions of the Tax Code of the Russian Federation for payment of the relevant tax.

As stated in the letter of the Federal Tax Service of Russia dated 08.22.14 No. SA-4-7/16692 “On the application of certain provisions of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 07.30.2013 No. 57 “On some issues arising when arbitration courts apply part one of the Russian Tax Code Federation", the explanations presented in paragraph 18 of this resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation actually indicate the need for a formal approach to determining whether an offense has been committed and the need for prosecution if there is an unpaid amount of tax at the time of expiration of the payment period, regardless of the fact of subsequent payment of the tax .

The ambiguity in the interpretation of the norm has been eliminated since January 1, 2014 through the entry into force of Federal Law No. 134-FZ dated June 28, 2013, which in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, the phrase “unpaid tax amount” is replaced by the phrase “tax amount not paid within the deadline established by the legislation on taxes and fees.”

To eliminate the ambiguity in the interpretation of paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, when calculating the amount of the fine by the tax authority, also indicated the Federal Tax Service of Russia by sending a letter dated September 30, 2014, No. SA-4-7/19945 “On invalidating the Letter of the Federal Tax Service of Russia dated November 26, 2010 No. ShS-37-7/ [ email protected] ".

In the letter of the Ministry of Finance of Russia dated August 14, 2015 No. 03-02-08/47033 it was noted that Art. 119 of the Tax Code of the Russian Federation establishes a maximum fine depending on the amount of unpaid tax and a minimum fine in a fixed amount, which does not depend on the amount of unpaid tax.

In paragraph 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013, No. 57, it is explained that the absence of a taxpayer’s arrears on the declared tax or the amount of tax payable on the corresponding declaration does not relieve him from this responsibility. In this case, established by Art. 119 of the Tax Code of the Russian Federation, the fine is subject to collection in a minimum amount of 1000 rubles.

The minimum fine provided for in Art. 119 of the Tax Code of the Russian Federation, was increased from 100 to 1000 rubles. Federal Law dated July 27, 2010 No. 229-FZ.

In connection with the above, the financial department concluded that clause 1 of Art. 119 of the Tax Code of the Russian Federation does not contain contradictions, including regarding the established amounts of fines.

How to avoid liability for submitting false certificates in Form 2-NDFL

A tax agent is exempt from liability if he independently identifies errors and submits updated documents before the moment he learns that the tax authority has discovered that the information is unreliable.

That is, updated documents must be submitted by the tax agent before the tax authority requests explanations regarding the discovery of errors in the certificate in Form 2-NDFL (clause 2 of Article 126.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 30, 2016 N 03-04-06/38424 , Federal Tax Service of Russia dated July 19, 2016 N BS-4-11/13012).

In what form should the 2-NDFL adjustment be submitted?

The adjusted (updated) certificate 2-NDFL must be submitted in the form that was in force in the tax period for which the corresponding changes are made and this certificate is submitted (clause 5 of the Procedure for submitting information on the income of individuals and the amount of tax on personal income and messages about the impossibility of withholding tax, about the amounts of income from which tax was not withheld, and the amount of unwithheld tax on personal income, approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/ [email protected] ).

For example, if in 2021 you need to submit an adjustment for 2-personal income tax for 2021, then you must submit the corrective certificate in the form that was in force in 2017.

What can you be fined for?

A tax agent (organization or individual entrepreneur) may be held liable in the form of fines in two cases related to the timing:

the calculation is not presented at all,
payment was submitted late.

Tax penalties for organizations and individual entrepreneurs

The amount of financial sanctions for 2021 is 1 thousand rubles for each month of late payment. Thus, the fine for late submission of 6-NDFL, if the delay is 6 months, will be equal to 6 thousand rubles. This mechanism for calculating sanctions is specified in paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation.

Tax inspectors will impose a fine within 10 working days from the date the tax agent submitted the report. They are not required to wait until the end of the desk audit.

If you do not submit the payment within 10 days from the due date, the tax inspectorate also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia clarified this in a letter dated August 9, 2021 No. GD-4-11/14515.

If there is false information in 6-NDFL

The fine for each payment with false information is 500 rubles. But if you discovered an error and submitted an updated calculation before the tax inspectors noticed it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).

Inspectors may impose a fine due to any error in the calculation in Form 6-NDFL. Inaccuracy in income and deduction codes, total indicators. But in some cases, inspectors reduce the fine, citing mitigating circumstances (clause 1 of Article 112 of the Tax Code of the Russian Federation). These are cases when the tax agent, due to an error (Letter of the Federal Tax Service of Russia dated August 9, 2021 No. GD-4-11/14515):

did not underestimate the tax;
did not create adverse budgetary consequences;
did not violate the rights of individuals.

If a zero declaration has not been submitted

A zero return is a return for which no fees need to be paid, for example when the deduction fully covers the income received. To put it simply: you received money last year that needs to be declared, but you will not pay tax on it, since it all fits into the amount of your tax deduction. And although in this case there is no need to pay any money to the state, it is necessary to report to the tax office.

The fine for failure to submit a 3-NDFL declaration will be 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). The Federal Tax Service requires the provision of a zero declaration to confirm the absence of personal income tax for payment - this is how they control what is happening.

What is considered as failure to submit a report?

Failure to submit a report will be considered if:

failure by the employer to comply with such an obligation, including failure to submit separate reports for separate divisions>;
delivery after the due date.

In relation to 6-NDFL, violations (not regarded as failure to submit) will also be considered:

Inclusion of false information in the report. Responsibility for it will arise if the reporting person does not correct the report before the tax authority identifies this error (clause 2 of Article 126.1 of the Tax Code of the Russian Federation).
Violation of the method of reporting. Only those employers whose number of employees is less than 25 people can submit it on paper (Clause 2 of Article 230 of the Tax Code of the Russian Federation). The rest must report electronically.

General information

The tax system is a tax system established by law in the Russian Federation and levied throughout the country. The Russian tax code has two parts. The first, published in 1999, covers existing tax types, the procedure for their payment, the rights and obligations of members of the taxation system. The second part, published two years after the first - in 2001, indicates the rates and procedure for tax payment. The coordinated work of the entire taxation system characterizes the successful functioning of the entire state, determining its economic development.

Taxation in Russia is not only a payment complex. The Russian tax system also includes:

Official form:

methods for establishing, implementing and paying local and regional fees;
the basics and rules for the creation, transformation and completion of the duties of responsible persons for tax payment and collection, and the plan for fulfilling these duties;
responsibility for neglecting the law;
creation of a unified information network of the system;
measures to monitor compliance with the rules of tax legislation.

Sanctions for failure to submit a report

The fine for 6-NDFL, not submitted or submitted late, is determined according to the rules of clause 1.2 of Art. 126 of the Tax Code of the Russian Federation. Its text prescribes a fine of 1,000 rubles. for each full or partial month, counted from the last day of the due date.

However, if the delay exceeds 10 working days, the violator may also be deprived of the opportunity to use a current account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

For unreliability of the data included in the calculation, the report submitter will be fined 500 rubles. in relation to one report with such data (clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

Violation of the method of submitting a report will result in a fine of 200 rubles. for each such report (Article 119.1 of the Tax Code of the Russian Federation).

In addition, it is possible to apply administrative sanctions to officials of the employer-organization. Their value will be from 300 to 500 rubles. for one person (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Account blocking

But a much more sensitive punishment for a personal income tax agent is the freezing of financial assets in his accounts. Inspectors resort to this method when the calculation in question has not been submitted 10 days after the deadline for its submission.

Therefore, every accountant knows: it is better to submit Form 6-NDFL on time, even with inaccurate data, than to delay its submission. In most cases, the 6-personal income tax is then adjusted based on the appropriate explanations. In such cases, the fine may not be assessed at all.

If, based on the results of the declaration, you have tax to pay

If, based on the results of the declaration, you have tax to pay, but you have not filed a declaration, then:

1. According to Article 119 of the Tax Code of the Russian Federation (“Failure to submit a tax return”), you face a fine of 5% of the tax amount for each month of delay (starting from May 1), but not more than 30% of the total amount.

2. If you have not filed a declaration and also have not paid the tax by July 15, then you face a fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation (“Non-payment or incomplete payment of tax amounts (fees)”).

It is important to note here that this penalty can only be applied if the tax office has discovered non-payment of tax. If, before notifying the tax authority, you discovered it yourself, paid the tax and penalties, then the tax authority does not have the right to apply this fine to you.

Note: this same article of the tax code may entail a fine of 40% of the tax amount (instead of 20%) if the failure to pay was committed intentionally. However, in practice, it will be quite difficult to prove the intentionality of non-payment to the tax authority.

Please note that this fine can only be issued if the tax authority itself discovers that you have not filed a return. If you filed a declaration and paid the tax and penalties before he sent you a notice, he has no right to issue a fine for concealing income.

3. If you did not file a declaration and also did not pay the tax by July 15, then you will also have to pay an income tax penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each overdue day (after July 15).

4. If you had to pay tax in the amount of more than 900 thousand rubles. (for example, you sold an apartment received as an inheritance), but did not file a declaration and did not pay the tax by July 15, then you may also fall under Article 198 of the Criminal Code of the Russian Federation (Evasion of taxes and (or) fees from an individual).

Example: in 2021 Muromtsev A.I. inherited an apartment and immediately sold it for 3 million rubles. The amount of tax that Muromtsev had to pay upon sale: 3 million rubles x 13% = 390 thousand rubles. Muromtsev did not know that he had to file a return with the tax authority and pay income tax and, accordingly, did nothing.

At the end of July 2021, Muromtsev received a notification from the tax office that he must declare the sale of the apartment.

If Muromtsev immediately after receiving the notification files a declaration and pays the tax and penalties, then he only faces a fine of 5% of the tax for each overdue month after filing the declaration: 3 months (May, June, July) x 5% x 390 thousand rubles = 58,500 rubles.

If Muromtsev does not submit a declaration, then the tax authority will have the right to hold him accountable under Article 122 of the Tax Code of the Russian Federation and collect an additional fine of 20% of the tax amount (78 thousand rubles).

Calculation of the fine for failure to submit a declaration

The minimum fine provided for in Art. 119 of the Tax Code of the Russian Federation, was increased from 100 to 1000 rubles. Federal Law dated July 27, 2010 No. 229-FZ.

Mitigating circumstances to reduce the fine

According to the provisions of paragraph 1 of Art. 114 of the Tax Code of the Russian Federation, a tax sanction is a measure of responsibility for committing a tax offense. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times compared to the amount established by the relevant article of the Tax Code of the Russian Federation.

In this case, the following circumstances are recognized as mitigating liability for committing a tax offense:

committing an offense due to a combination of difficult personal or family circumstances; - committing an offense under the influence of threat or coercion or due to financial, official or other dependence;
difficult financial situation of an individual held accountable for committing a tax offense;
other circumstances that the court or tax authority considering the case may be recognized as mitigating liability (clause 1 of Article 112 of the Tax Code of the Russian Federation).

Thus, the list of mitigating circumstances is open-ended; they include any circumstances that the court or tax authority considering the case may be recognized as mitigating liability (Article 112 of the Tax Code of the Russian Federation).

From the analysis of this norm it follows that circumstances mitigating liability can be recognized as those that prevent a person from fulfilling the obligations assigned to him by the Tax Code of the Russian Federation (a combination of difficult personal or family circumstances, threat, coercion, difficult financial situation, etc.).

According to the explanations of financiers, the qualification of the actions of a tax agent who made an error when filling out form 2-NDFL depends on the actual circumstances. The issue of bringing to liability must be considered taking into account all circumstances, including mitigating liability (Letter of the Ministry of Finance of the Russian Federation dated April 21, 2016 No. 03-04-06/23193).

Important!

The presence of such circumstances should not be typical under normal conditions of business of the company. Tax officials must take into account the presence of mitigating circumstances in the event of providing false information, which did not lead to non-calculation or incomplete calculation of personal income tax, adverse consequences for the budget, violation of the rights of individuals (Clause 1 of Article 112 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated 08/09/2016 No. GD-4-11/14515).

2-NDFL: fine for late submission

Reports to the Federal Tax Service in Form 2-NDFL are submitted within the following deadlines:

Until April 1 of the year following the reporting year, if income tax was withheld from the employee’s income.
Until March 1 of the year following the reporting year, if personal income tax was not withheld from the employee’s income.

Violating these deadlines is prohibited.

According to the Tax Code of the Russian Federation, Art. 126 clause 1, if 2-NDFL reporting is submitted untimely, a fine of 200 rubles is provided. for each document.

It is worth considering that for untimely submission or failure to provide a report at the request of the Federal Tax Service of Russia, the court may hold the violator administratively liable:

in the amount of 100-300 rubles. — for individuals;
in the amount of 300-500 rubles. — for officials (managers, their deputies and others).

Therefore, you should not neglect the rules specified in the legislation of the Russian Federation,

Responsibility for shortcomings with tax reporting

In case of failure to fulfill the obligation to disclose and declare the amounts of one’s income, liability arises on the basis of the Tax Code of the Russian Federation. It states what the penalty for a late 3-NDFL submission or a declaration submitted with errors is a fine. Additionally, tax officials are held administratively liable for failure to submit reports on time in accordance with the norms of the Code of the Russian Federation on Administrative Offenses, but ordinary citizens who have an obligation to report on personal income tax do not face this threat. Punishment in the form of a fine occurs for violation of the deadlines for submitting this document by individual entrepreneurs and making mistakes that led to underpayment of tax to the budget.

ConsultantPlus experts sorted out when to submit 3-NDFL and how to do it correctly. Use these instructions for free so you don't break anything or pay a fine.