Fines for failure to submit reports to Rosstat, tax, Pension Fund and Social Insurance Fund

Not submitted tax return on time

Ignorance of deadlines or forgetfulness leads to the fact that an entrepreneur misses the deadline for submitting a tax return. Such forgetful people are fined 5% of the unpaid tax amount for each overdue month.

The maximum fine is 30% of the unpaid amount, the minimum is 1000 rubles.

You can also receive a fine for late submission of other documents. All fines are detailed in Art. 126 of the Tax Code of the Russian Federation. For example, if you forget to submit form 2-NDFL, you will receive a fine of 200 rubles.

Fines for failure to submit financial statements

Late submission of reports to Rosstat today (January 3, 2021) faces the following fines:

from 300 to 500 rubles for company employees;
from 3000 to 5000 rubles for an organization.

Accounting statements for 2021 will be due on 04/01/2019. Don't be surprised - the performance date has shifted by one day due to the fact that this year March 31st falls on a Sunday.

We indicated today's date for a reason! Legislation is constantly changing, so it is important to periodically update information on fines and reporting deadlines.

Didn't punch the check

If you forgot or did not enter a cash register receipt on purpose, get ready to fork out some cash. The fine will be 1/4 or 1/2 of the outstanding amount, but not less than 10,000 rubles (Article 14.5 of the Administrative Code). So even one unpierced chocolate bar can hit your pocket hard.

The Federal Tax Service's action plan for identifying violators is simple. A “sent Cossack” enters the store and buys goods. The seller is obliged to give him a check at the same time as the delivery. A non-issued check is your fault; for this, a “Cossack a la Federal Tax Service employee” will issue a fine and issue a return of the goods.

Legislative regulation of the issue

If a vehicle is registered to an individual or organization, then the owner (proprietor) is obliged to pay the appropriate tax within the established time frame. This requirement is reflected in Art. 357 NK. At the same time, it is the legal entity that is responsible for its independent calculation, according to Art. 362 of the Tax Code. For individuals, everything is much simpler. Here they receive a notification from the tax authority, which reflects the entire amount for payment. Notification is sent to owners no later than 01.10. The calculation is carried out on the basis of information from the authorities carrying out state registration of cars.

An individual can avoid liability only if the tax inspectorate does not send him information on the calculation (Article 122 of the Tax Code). In this case, no obligations arise to the owners of the cars. There will be no guilt if you change your place of residence and the notice arrives at the old address. Judicial practice also agrees with this position. The Ministry of Finance says that such payments can only be made for the last three tax periods. Tax authorities should not adhere to a different rule when sending a notification to make a payment.

Unpaid taxes

The penalty depends on the event that led to non-payment. Particularly absent-minded people may also face criminal punishment, but this is rare.

Typically, non-payment results from a gross violation of accounting rules. Gross violation is a broad concept, it includes: errors in accounting for expenses, income and tax base, lack of primary information and repeated errors in the book of income and expenses.

But even the absence of a gross violation will still entail a fine of 20% of the unpaid amount. A gross violation sets a minimum penalty of 40,000 rubles.

How can you be sure to avoid fines?

The only guaranteed way to submit your reports without problems is to contact a professional accounting company.

Why might your staff accountant not be able to handle this task?

It is difficult for you to immediately assess the real level of competence of a specialist. You hire him today, but mistakes may surface in a year.
It is difficult for anyone to independently evaluate their own work.
Full-time accountants may have a fairly heavy workload, hence the errors in reporting.

What are the advantages of working with an accounting company?

It’s not just one person working with you, but a team of specialists. You do not depend on vacations or sick leave and can count on multi-level quality control.
The professional team always has access to up-to-date information about changes in legislation.
Working with an accounting company, you receive not only high-quality accounting, but also professional advice.

Refusal to maintain tax records

An individual entrepreneur is not required to keep accounting records, but must record income, expenses and taxable items. If you are a brave entrepreneur, you can argue with the tax authorities when they demand from you, for example, a book of income and expenses. You will not be able to get moral satisfaction and win, but you will receive a fine.

This fine applies to gross violations. And even if the lack of accounting did not lead to a decrease in the tax base, the fine will be 10,000 rubles for a violation in one and 30,000 rubles for a violation in several periods (Article 120 of the Tax Code of the Russian Federation).

Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service

Bug fix

BOO

An insignificant error in the reporting year identified after the signing of the BFO is corrected during the detection period (Q2 2020) in correspondence with account 91 (clause 14 of PBU 22/2010).

WELL

The error resulted in an overpayment of income tax in the previous reporting period.

The tax base is recalculated during the error detection period (Q2 2020), because the income tax was not underestimated (clause 1 of Article 54 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated January 30, 2012 N 03-03-06/1/40) and is reflected in the current declaration on page 400 (401-403) of Appendix 2 Sheets 2 (Article 54 of the Tax Code of the Russian Federation).

Did not submit reports to these funds

If the individual entrepreneur was not registered as an employer, then, of course, you should not expect that he submitted reports to these funds. Social insurance submits reports on temporary disability and maternity and a report on injuries. There is a penalty for failure to submit each form. The quarterly DAM and monthly SZV-M are submitted to the Pension Fund.

The fine for failure to submit DAM and reporting to the Social Insurance Fund is 5% per month of the amount indicated in the report for the quarter. The maximum amount is 30% of this amount, the minimum is 1000 rubles. The fine for failure to submit SZV to the pension is 500 rubles for each employee.

Form SZV-STAZH

For delaying the SZV-STAZH form, the fine can be very significant - 500 rubles for each insured individual and the same amount for errors in the report (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).

Company officials will be fined 300 - 500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

To avoid a fine for an error, clarify the report within 5 working days from the date when the Pension Fund sends the protocol.

Read in the berator “Practical Encyclopedia of an Accountant”

Deadline for submitting a report on the SZV-STAZH form to the Pension Fund of Russia

Failure to submit documents on counter-inspection

A tax audit is a terrible nightmare for hardened businessmen and young entrepreneurs. But there is absolutely no need to be afraid of a counter inspection - they are not checking you, but your counterparty. Therefore, it is better to provide the tax authorities with all the documents and information that they require.

Important! You must submit only those documents and information that are related to the counterparty.

If you do not want to provide tax assistance, take a look at Article 126 of the Tax Code of the Russian Federation. For each document not submitted - a fine of 200 rubles, for information - 10,000 rubles.

Liability of individuals

Since neither individuals nor individual entrepreneurs have to submit a transport tax return to the Federal Tax Service, there is no liability for this. Penalties will be applied to the named persons only in case of evasion of transport tax. Along with penalties and the accrual of interest for additional payment, in case of evasion of transport tax, administrative measures are applied to an individual. According to new legislation, in 2021 the person guilty of such an act will initially have to pay another 20% of the amount that was not paid. The tax authorities can conduct their own audit and convict the actions of guilty intent. In such a situation, the percentage will increase to 40. This requirement is reflected in Article 123 of the Tax Code.

Exceeding the payment deadline established before October 1 will result in immediate accrual of penalties. If the preliminary measures did not have any educational impact on the perpetrator, a compulsory nature of the penalty is applied. The tax authority makes this decision at the end of the period reflected in the requirement for the individual to make all payments along with penalties and interest. If the need arises, an individual's accounts in banking organizations or property at the place of registration are seized. In the latter case, the main role is played by FSSP employees.

All measures to recover amounts on the part of the debtor will bring him not only a waste of time attending court hearings, but also additional costs for paying state fees. In the situation under consideration, it will be 4% of the transport tax. As for the penalty, it is 1/300 of the refinancing rate established on the date of tax payment. So, in 2021, from September, it was reduced to 10%. The penalty begins to be calculated from the first day after the required payment deadline by law. All this must be identified and established for the culprit within the statute of limitations (3 years).

Hiring illegal workers

A foreign worker may have golden hands and an IQ like Albert Einstein, but if he does not have permission to work in the Russian Federation, you will receive a fine under Article 18.15 of the Code of Administrative Offenses for bringing him to work. The fine for one illegal immigrant involved is from 25,000 to 50,000 rubles. In Moscow, St. Petersburg and adjacent regions, the maximum fine is 70,000 rubles.

If a foreigner has a permit, you are required to notify the migration service about his hiring. For failure to notify - a fine of 35,000 to 50,000 rubles. In Moscow, St. Petersburg and the regions, the fine increases to 70,000 rubles.

Important! If a foreigner has a permit, but you engage him in work that is not specified in his patent, expect a fine.

Other 1C:ITS news

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Doing business without a license

Sometimes you not only need to register as an entrepreneur, but also obtain a license. It is usually required for activities that may cause harm to human health, legitimate interests and culture. For the list, see Article 12 of the Law on Licensing of Certain Types of Activities.

Depending on the chosen direction, you will have to be licensed by a specific authority. The list of licensing authorities is in Decree of the Government of the Russian Federation No. 957 of November 21, 2011.

The fine for doing business without a license is from 4,000 to 5,000 rubles with confiscation of production equipment. It’s not difficult to protect yourself from fines: find out the deadlines for submitting reports and paying taxes, study labor legislation and legalize your activities. If you are not confident in your abilities or running a business takes up all your time, contact Kontur.Buhta for help. Our accountants will monitor the payment of taxes, submission of reports and help avoid fines.

Other 1C:ITS news

What will change from 01/01/2021 in the property taxation procedure? Read more…
A new format for the register of information transfer to the FSS of Russia has been approved. Read more…
Changes have been made to Instruction No. 174n. Read more…
Is it possible to protect yourself from workers who become business competitors? Read more…
What is the penalty for failure to provide documents outside the scope of the audit? Read more…
How to pay for work time on the night shift from December 31 to January 1? Read more…
How to arrange and pay for work during the New Year holidays? Read more…
Are payments for the services of a medical organization testing workers for coronavirus subject to insurance premiums? Read more…
Who, when, what clothes and underwear should be marked? Read more…
What entries should be made to reflect the deduction of penalties under an agreement concluded at the expense of a targeted subsidy? Read more…
How to reflect centralized procurement in the accounting of an autonomous customer institution? Read more…
It is more expedient to switch from UTII to NAP from January 1. Read more…
Is it possible to obtain a patent for retail trade in a shopping center (complex)? Read more…
What is needed to transfer a pregnant woman to light work? Read more…
Can the Federal Tax Service reduce the amount of tax subject to refund by court decision for arrears? Read more…
Do I need to submit a land tax return for 2020? Read more…
Do I need to file a property tax return for 2021? Read more…
Recipients of budget funds are recommended to inform counterparties of the details of new treasury accounts. Read more…
How to take into account a certificate (voucher) issued by an air carrier when a flight is canceled due to COVID-19? Read more…
Is revenue received on weekends and holidays considered to be over the cash register limit? Read more…
How to switch from UTII to other tax regimes? Read more…
How to register and pay for work on a shift schedule during the New Year holidays? Read more…
Is it necessary to index the income limit under the simplified tax system (RUB 200 million) in 2021? Read more…
Is it possible to fire a traveling employee for absenteeism? Read more…
Who should reimburse the cost of cargo damaged due to a breakdown of the rental car? Read more…
Is it possible to combine the simplified taxation system and the PSN for wholesale and retail trade? Read more…

Definition

Let's first consider what reporting to the Federal Tax Service is. Submission of documentation to tax authorities is a set of prepared documents that show information on the calculation and payment of taxes by enterprises, individuals, and individual entrepreneurs.

Reports that must be submitted to the Federal Tax Service include:

Tax return;
Advance payment calculation.

A tax return is a statement of a person containing all information about objects that should be taxed, about the source of income, about expenses, income, various benefits, about the amount of tax and other data that may serve as a reason for calculating tax.

Tax calculation of an advance payment is a statement of a person containing all information about objects that are subject to taxes, income, expenses, sources of income, benefits, the tax amount and other data that serve as the basis for calculating the advance payment.

In addition, an important document is considered to be form 6-NDFL, which contains general information on all persons who received income from a particular tax resident, on the amounts that were accrued and paid to the person, on the calculated and withheld amounts and other data that may serve as a basis for taxation.

For failure to provide this information within the specified time frame, the company faces penalties.