How to challenge a fine for SZV-M: if an error is identified and corrections are made before the Pension Fund discovers it, there will be no fine

What are they fined for?

There are two formal grounds for a fine:

the report was not submitted on time;
reported on time, but did not provide data on all employees and people with whom civil contracts were concluded.

In both cases, the fine is 500 rubles for each person indicated in the report.

How to calculate the amount of the fine? In private explanations, Pension Fund specialists propose such an algorithm.

If the report is late by at least one calendar day, the fine is calculated based on the number of people indicated in the report. That is, if the SZV-M for 10 employees was not submitted on time, the fine will be 5,000 rubles (500 rubles × 10 people).

If information about all insured persons is not provided, only “forgotten” employees are fined. For example, in the report for October they provided data on 10 employees, but did not report on two who were fired in the middle of the month. Then the fine will be 1000 rubles (500 rubles × 2 people).

These are general rules. In reality, everything can be much more interesting, as evidenced by judicial practice. More on this below. But first you need to understand the procedural issues and figure out how to file complaints.

Sample petition to reduce a fine to the tax office

We will understand the specifics of drawing up a petition to the Federal Tax Service to reduce the tax fine or completely cancel it; we will fill out sample documents using specific examples.

The Tax and Duties Service administers the timeliness and correctness of calculation of tax liabilities to the budget of the Russian Federation, submission of reports and required documentation. The Federal Tax Service has the right to punish an organization or private entrepreneur for violating fiscal legislation on many grounds, but we will focus on the most widespread:

violation of reporting deadlines;
violation of deadlines for transferring payments to the budget system of the Russian Federation;
erroneous determination of the tax base when calculating liabilities;
failure to provide required documentation;
concealment of information about current accounts, changes in management, etc.

The Tax Code provides for separate articles regulating the amount of penalties. But not many people know that the amount specified in the request for payment of a fine can be reduced several times. To do this, you will need to submit a petition to the tax office to reduce the amount of the fine.

How are checks carried out?

The algorithm for checking information on the SZV-M form is the same as for calculating the RSV-1 Pension Fund. That is, the total period of the “camera chamber” is 3 months from the date of receipt of the reports.

If auditors find errors or inaccuracies, they will ask for clarification. They will send a request to submit updated information (submit supplementary and/or canceling SZV-M forms). Fulfill such a requirement within five working days from the day following the day you received the requirement via TKS or in person. If the request arrived by mail, then it is considered received on the sixth day from the date of sending on the postmark. Along with explanations, you can additionally submit documents to the Fund that confirm the accuracy of the data. For example, extracts from accounting registers.

Also, during the “camera meeting”, auditors can call a representative of the company to give explanations.

Based on the results of the inspection by Pension Fund employees, any errors were found? Then an act will be drawn up. Inspectors have 10 working days to do this after the inspection is completed.

Then comes the presentation of the act. Five working days are allotted for this. If the act is sent by registered mail, it is considered received after six days.

If there are any objections, they can be sent within 15 working days from the date the report was received. Next, the Fund considers the objections and makes a decision - either to fine or to waive sanctions. An option is also possible with a partial cancellation of the fine.

The decision must be handed to the company in a similar manner to the deed. After another 10 days, the decision comes into force. If it comes to a fine, then you have to choose - either pay or go to court. In any case, 10 working days are allotted for serving the demand for payment of a fine from the date on which the decision based on the results of the “camera meeting” came into force. If the organization does not pay the fine, the Fund will forcibly write it off from its accounts.

note

From 2021, SZV-M must be submitted no later than the 15th day of the month following the reporting month. This is provided for by the new wording of paragraph 2.2 of Article 11 of the Law of April 1, 1996 No. 27-FZ.

This whole drama in several actions is provided for by Part 4 of Article 17 of the Law dated 04/01/1996 No. 27-FZ, Articles 19, 20, 29, 38, 39 of the Law dated 07/24/2009 No. 212-FZ, Resolution of the Pension Fund of the Russian Federation Board dated 07/29/2016 No. 684P .

The conclusion is simple: first we file objections. If we fail to “fight back,” we pay a fine and go to court. Of course, it makes sense to sue only if there are compelling arguments.

Explanations and objections: the difference between concepts

The policyholder has the right to express his opinion on the results of the inspection by a representative of the Pension Fund of Russia by drawing up an explanation or objection to the act of the Pension Fund of Russia. What are the differences between these documents, if their essence, in principle, does not differ significantly?

Explanations are submitted by the policyholder to an oral or written request from the Fund's auditor during the audit. A representative of the Fund has the right to request such explanations if:

errors were discovered in the calculations and payment of insurance premiums;
discrepancies were identified between the information submitted by the payer in reports to the Fund and the information reflected in the documents presented during the audit;
discrepancies were found in the content of documents submitted to the auditor for verification.

An objection to the PFR inspection report is submitted by the policyholder only after it has been delivered. The policyholder can file objections in cases where he does not agree with the conclusions specified in the act, or during the audit the auditor made substantive or procedural errors.

How to prepare objections

If you decide to challenge a fine, you must first understand the reasons for the sanctions. The auditors must describe all this in the act. Naturally, if the act contains no facts at all that became the reason for the fine, this is exactly what you should indicate in your objections. After all, if you ignore the act altogether, the mechanism will continue to operate without the participation of the company. That is, within the established time frame, the auditors will make a decision and issue a demand for payment of a fine.

The most common reason for a fine is failure to submit information on time. By the way, usually the problem with fines concerns companies that report electronically. This is not surprising. After all, then the price of the issue is 12,500 rubles minimum! Yes and. It’s not like a company with a founder-general that doesn’t actually conduct any activities. It is not surprising that the Pension Fund of the Russian Federation does not expect anything from such “offices” in principle and does not even want to waste its time on them (letter dated July 13, 2016 No. LCH-08-26/9856). But there is always an interest in collecting money from an active and operating company.

So, carefully study the act and evaluate the invoice in favor of the fine. For example, the fund fines people for being late with electronic reporting. At the same time, the company accurately sent the report on time, and SZV-M left only on the second or third attempt. Here you need to look at the special operator’s protocols and the receipt of their Pension Fund. If the xml files themselves are the same and the special operator went through everything without problems two or three times, then there is clearly a problem with the fund’s receiving complex.

This should be indicated in the objections. At the same time, attach the xml file itself, a receipt for delivery of the report to the Pension Fund of Russia and a positive protocol on acceptance of the report to the text of the objections.

How to draw up objections to the PFR inspection report: sample document format

If the policyholder does not agree with the conclusions of the inspection report, or the Fund’s inspectors violated the audited periods (from 01/01/2017, the administration of pension insurance contributions was transferred to the Federal Tax Service, therefore PFR specialists can audit insurance contributions only for periods no later than 12/31/2016 .), he has the right to send objections to the Pension Fund.

The document is drawn up according to a standard structure, according to which a sample objection to an act of the Pension Fund of the Russian Federation is as follows:

a cap
the name of the PFR branch that conducted the inspection and its address, registration data of the policyholder are indicated;
document title
includes the name of the document, the date of preparation, the number of the act to which the objections were drawn up;
preamble
the part in which it is necessary to indicate basic information - an indication of the act to which objections are being submitted, information about the actions prescribed to the policyholder by the Fund's auditor, and the subject of the objections, the grounds for filing objections.
motivational part
section of the document in which the policyholder sets out his objections to the act, the rationale for his opinion, and indications of legal acts;
summary part
part of the document in which the policyholder sets out a request to consider objections to the PFR act, to make a decision to cancel the Fund’s conclusions and a decision to hold the policyholder liable;
applications
a list of documents confirming the insurer’s arguments is indicated.

Let's look at examples of how to write an objection to an act of the Pension Fund of Russia (sample according to SZV-M), in each of the parts.

A cap

To the Office of the Pension Fund of the Russian Federation No. 4

in Moscow

Progress LLC

reg. No. 111-222-345678

INN No. 7703123456

mountains Moscow, Mira Ave., 158, building 2, office 96

Document title
OBJECTIONS
to the On-site (desk) inspection report dated October 15, 2021 No. 734

Preamble

Based on the results of the inspection by the Pension Fund of Russia, in accordance with Act No. 734 of October 15, 2018, it was decided to prosecute Progress LLC in the form of payment of a fine in the amount of 50,000 rubles, in accordance with Part 3 of Art. 17 of Law No. 27-FZ dated 04/01/1996, for failure to submit “Information on insured persons” (form SZV-M) for September 2018 within the prescribed period.

Progress LLC does not agree with the facts, conclusions and proposals set out in the Act and presents the following objections:

Motivational and summary parts

In this part, we will look at several examples to indicate how to correctly draw up objections to the PFR act (SZV-M) in relation to various situational events. For clarity, we will combine the motivation and summary parts in the examples.

In case of violation of delivery deadlines

Progress LLC, hereinafter referred to as the policyholder, made repeated attempts to send a generated report on the insured persons in the SZV-M form for September 2021 (electronic file PFR 123-456-789000_000987_SZV-M_654321...xml) to the 4th branch of the Pension Fund of the Russian Federation in Moscow, Moscow region (division code PRF 123-456).
The file containing information about insured persons in the SZV-M form for September 2021 was checked by the standard checking module for format and logical errors, and did not reveal any problems.
Attempts to send were made: 10/12/2018 at 15.28 hours (document flow identifier......)
10/15/2018 at 10.00, 17.40, 18.30 and 23.58 hours (document flow identifiers: ………)
In all cases, the information was not accepted by the system, and the policyholder did not receive confirmation of acceptance of the report from the Pension Fund.
The same file, without changes, was sent on 10/16/2018 at 09.05 a.m. (document flow identifier ......), and the policyholder received a delivery receipt and a positive protocol on receipt of the report.
It is obvious that it was the receiving complex of the Pension Fund of Russia in the initial shipments that was unable to cope with the processing of the policyholder’s report drawn up in the established form, but successfully processed the same file on October 16, 2018, and therefore the obvious conclusion is that the deadline for submitting the report by the policyholder was violated not of their own free will.
Considering the above:
We draw attention to the absence of guilt in the actions of the policyholder in violating the deadlines for submitting the report in the SZV-M form and we ask you to consider the information in the SZV-M form for September 2021 submitted on time.
We consider it unlawful to hold Progress LLC liable in the form of a fine in the amount of 50,000 rubles and ask for the cancellation of this sanction measure. Please note that:
the violation of the deadline for submitting “Information about insured persons” by Progress LLC was committed for the first time, was not intentional and did not cause damage to the Pension Fund budget;
the policyholder has no debt to the insurer for insurance premiums;
the period of delay was only 1 day.
Application:
SZV-M information file for September 2021.
Receipt for delivery of SZV-M information for September 2021.
Protocol on the receipt of SZV-M information for September 2021.