Types of reports, sanctions and fines
All mandatory reports that businessmen submit can be divided into the following groups:
- Financial statements.
- Tax reporting.
- Reporting to extra-budgetary funds.
- Statistical reporting.
Each category has its own measures of influence on violators. Sanctions can be of the following types:
- Fixed fines.
- Fines depending on reporting indicators.
- Blocking of accounts.
Responsibility for the violation lies with both the organization and the guilty official. Usually this is the manager, but the chief accountant can also be punished.
Financial statements
Legal entities must submit financial statements for 2021 to the Federal Tax Service and statistics authorities.
Therefore, if a businessman does not meet the deadline, he will be punished twice. In addition, the guilty officials will be fined separately.
- If the report is not submitted to the Federal Tax Service, the fine will be 200 rubles for each reporting form (clause 1 of Article 126 of the Tax Code of the Russian Federation). In this case, small enterprises will have an “advantage”, because for them the mandatory “set” of financial statements is limited to the balance sheet and form No. 2.
- For failure to submit financial statements to statistics, a larger fine is provided - from 3,000 to 5,000 rubles, regardless of the number of forms (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).
- In both cases, the guilty officials will be fined from 300 to 500 rubles. (Articles 15.6 and 19.7 of the Code of Administrative Offenses of the Russian Federation).
The procedure described above is valid for the last time when submitting reports for 2021.
Next, the changes introduced by the law of November 28, 2018 No. 444-FZ will come into effect.
- Accounting statements will need to be submitted only to the Federal Tax Service.
- The “electronic” delivery format will become mandatory. An exception is made only for small enterprises, which can still report for the last time “on paper” for 2021.
The question arises: since there will be no need to submit financial statements to statistics in the future, then for violation of deadlines there will only be a “symbolic” fine in the amount of 200 rubles. for a document?
But everything is not so simple... The bill provides for a sharp tightening of sanctions for late submission of financial statements. Fines imposed on organizations and officials will amount to tens and even hundreds of thousands of rubles.
Sanctions will depend on the length of the delay and whether the unsubmitted reports are subject to mandatory audit.
The maximum fine provided for by the bill will be up to 700,000 rubles. for organizations and up to 50,000 rubles. - for officials.
It is assumed that the new law will come into force on January 1, 2021, i.e. will apply to violations committed upon submission of reports for 2021 and later.
What to report to organizations in statistics
Small and medium-sized business organizations submit to Rosstat form No. MP-SP “Information on the main performance indicators of a small enterprise for 2021”, approved. by order of Rosstat dated August 17, 2020 No. 469.
The form includes information on all branches and structural divisions, regardless of where they are located, including foreign branches of organizations operating outside the Russian Federation.
Section 1.
We indicate the number of months in 2021 during which the organization operated. Take each month during which the organization was in business for at least one full day.
Here we also indicate the applicable tax systems and the address of the place of business where there was the greatest revenue from the sale of goods, works, and services for 2021. If the revenue was the same everywhere, then indicate the address of the place of business where the largest number of employees was.
If the business is not tied to a specific address, then in the reporting, simply indicate the registration address of the organization.
Section 2.
We indicate the average number of employees and cash payments accrued to employees for 2021. Including personal income tax and other deductions.
Which employees to hire and which ones to exclude?
Included in the report:
- employees who worked under an employment contract for at least one day or more
- working business owners who received salaries
Not needed for the report:
- working under civil law contracts
- self-employed
- employees who were on vacation throughout 2021
Here we indicate the revenue from the sale of goods, works, and services for the organization as a whole and for each type of business that the company conducted.
Section 3
— for fixed assets and investments in fixed capital by type of fixed assets.
We show the cost of real estate, if any, equipment, vehicles, as well as the costs of constructing fixed assets, purchasing transport, industrial and business equipment.
For fixed assets we indicate two values:
- the first is full accounting. That is, the original, taking into account its changes as a result of revaluation, completion and modernization;
- the second is the residual balance sheet. This is the difference between total cost and accumulated depreciation).
At the end of the report, you need the date of its preparation and contact information of the organization. This is a phone number and email address. We indicate the full name of the official responsible for submitting the reports. He puts his signature next to it.
If you filled out the form on paper and made any mistakes, everything can be corrected. To do this, cross out the erroneous entry and write a new, correct indicator at the top.
Reporting can be prepared in 1C:Accounting 8, starting with release 3.0.87.28. To do this, go to the “Regulated reports”
(
“Accounting”
or
“Reports” - “1C-Reporting”
).
Tax reporting
Sanctions for late tax reports depend on their category:
- Tax returns and calculation of mandatory insurance contributions (DAM).
In this case, the amount of the fine is “tied” to the amount of tax (contribution) indicated in the report. For each full or partial month of delay, the violator will pay 5% of the amount due to the budget or payment fund (Clause 1 of Article 119 of the Tax Code of the Russian Federation).
If the declaration reflects an insignificant amount, or the report is generally “zero”, then a fixed minimum fine is applied - 1000 rubles.
The upper limit is 30% of the amount indicated in the report, i.e. In case of long delays (more than six months), the fine will no longer increase.
However, if the delay exceeded 10 days, then penalties will not be the biggest problem for a businessman. Indeed, in this case, tax authorities have the right to block his accounts (clause 1, clause 3 and clause 3.2, article 76 of the Tax Code of the Russian Federation)
- Other tax calculations.
These are mandatory tax reports and are not declarations. It must be borne in mind that the declaration is submitted at the end of the tax period, and all “interim” reports, even if they have a similar form, do not apply to declarations.
This applies, for example, to quarterly reports on income or property taxes, because For both of these payments, a one-year tax period is established. But quarterly forms for VAT and UTII are already declarations, because The tax period for them is a quarter.
The calculations also include Form 2-NDFL and information about the average number of employees.
The fine for failure to submit payments is 200 rubles. for each document (clause 1 of article 126 of the Tax Code of the Russian Federation). Account blocking does not apply in this case.
- Form 6-NDFL.
Separately, sanctions have been established for failure by tax agents to submit income tax calculations in Form 6-NDFL.
The fine in this case will be 1000 rubles. for each month of delay (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). If the delay exceeds 10 days, then the tax authorities can block the accounts, as in the case of violations of declarations (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
As for responsible officials, for them fines for violation of deadlines for all types of tax reports will be the same - from 300 to 500 rubles. (Article 15.5, 15.6 of the Code of Administrative Offenses of the Russian Federation).
How to submit a report to statistics
It is convenient to fill out the 1-entrepreneur form in the free mobile application “1C: Mobile Accounting”. The application helps to keep records and prepare reports directly on your smartphone or tablet for those individual entrepreneurs and self-employed people who do not have any accounting programs at all.
"1C: Mobile Accounting" for free:
- will calculate and remind you about taxes on the simplified tax system, PSN and insurance premiums;
- prepares and sends payments directly to the bank;
- will remind you about the deadlines for submitting reports and fill out tax returns according to the simplified tax system, UTII;
- will send invoices, acts, invoices to clients.
You can download the application on Google Play, App Store and Windows Phone. The application can be accessed from a computer through the 1C:BusinessStart service.
You can also fill out reports electronically:
- on the Unified Government Services Portal. For legal entities - if you have a confirmed account and electronic signature, for individual entrepreneurs - if you have a confirmed account;
- on the Rosstat website using an electronic signature;
- from electronic document management operators.
Small businesses may still report on paper in 2021. To do this, you need to personally visit your Rosstat office or send the document by mail. However, a bill has already been prepared that will completely abolish paper statistical reporting from 2022.
Reporting to extra-budgetary funds
All employers must report quarterly to the Federal Social Insurance Fund of the Russian Federation on contributions “for injuries”. The sanctions here are similar to those applied for violations when filing tax returns: 5% of the amount payable is taken for each overdue month. The minimum is also 1000 rubles, and the maximum is 30%.
The only difference is that the basis for calculating the fine will not be the entire amount indicated in the calculation, but only that accrued over the last three months (Article 26.30 of the Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance...”) .
In addition, employers - legal entities must annually send confirmation of their main type of activity to the Federal Social Insurance Fund of the Russian Federation in order for the fund to establish a contribution rate for them “for injuries”.
There is no penalty for late payment in this case. However, the fund then has the right to set a tariff for the violator at the maximum rate, based on all types of activities that are indicated for this organization in the state register (clause 13 of the Russian Government Resolution No. 713 dated December 1, 2005).
All employers must submit personal information about insured persons to the Pension Fund using the SZV-M and SZV-experience forms.
Fines for violation of deadlines are the same and amount to 500 rubles. for each employee included in the report (Article 17 of the Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting...").
Officials for delaying any reports sent to extra-budgetary funds will be punished with a fine of 300 to 500 rubles. This is provided for in Art. 15.33 and 15.33.2 of the Code of Administrative Offenses of the Russian Federation.
About continuous observation
Every five years, the country conducts continuous statistical observation. This means that Rosstat collects information even on the activities of small and medium-sized businesses in the country. This is information about the production of goods, works and services, employment levels, wages and financial results of medium and small enterprises.
Reason: Art. 5 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”
Target:
to form an objective picture of the real state of small and medium-sized businesses. Based on the results of the census, the state will make decisions on additional support for SMEs. The provisions of the national project “SMEs and support for individual entrepreneurial initiative” will also be adjusted.
Reporting deadline:
until April 1, 2021. And for reporting through State Services - until May 1.
Reporting forms are in Rosstat order No. 469 dated August 17, 2020.
The information is provided for 2021.
The respondents are both individual entrepreneurs and organizations. Among them:
- Individual entrepreneur under the special regime “Professional Income Tax” (NPT);
- microenterprises. These are small companies with an income of a maximum of 120 million rubles. and the number of employees for the previous year up to 15 people;
- small enterprises with a maximum income of 800 million rubles. and an average number of employees up to 100 people inclusive;
- medium-sized enterprises, whose income is a maximum of 2 billion rubles, and the average number of employees for the previous year is from 101 to 250 people inclusive;
- consumer cooperatives entered into the Unified State Register of Legal Entities;
- heads of peasant farms registered as individual entrepreneurs (if registration is not completed, then reporting is not submitted);
- business partnerships.
Organizations that are temporarily closed in 2021 submit statistical reports on a general basis.
Statistical reporting
In addition to financial statements, businessmen must submit various specialized forms to the statistical authorities. Their list will be determined by Rosstat and depends on the type of activity and scale of the business.
The fines in this case are much higher than for failure to submit financial reports. In case of a primary violation, the organization will be fined in the amount of 20,000 to 70,000 rubles, and the official - in the amount of 10,000 to 20,000 rubles.
If the delay is repeated, then the organization may be charged an amount from 100,000 to 150,000 rubles, and from the official - from 30,000 to 50,000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation).
In addition, if the delay led to a distortion of the results of Rosstat’s consolidated reporting, then the violator may be required to compensate for the damage incurred by the department (Article 3 of Law No. 2761-1 of May 13, 1992 “On Liability ...”).
It should be noted that in accordance with Art. 2.4 of the Administrative Code of the Russian Federation, individual entrepreneurs “by default” (unless otherwise specified in a specific article of the Administrative Code) bear administrative responsibility as officials.
Conclusion
For violation of reporting deadlines, the law provides mainly for various penalties. They are imposed both on the organization and on the responsible officials.
Fines can be either fixed or calculated based on the amounts reflected in the declarations or the number of individuals included in the report
In addition, accounts may be blocked for delays in a number of tax reports.
Today, maximum fixed fines (up to 150,000 rubles) are established for violations of deadlines for submitting statistical reports.
But if the bill developed by the Ministry of Finance is adopted, then fines for delays in accounting statements in some cases will amount to up to 700,000 rubles.
