How VAT is paid: general approach
The VAT amount calculated based on the results of each quarter of 2021 must be paid evenly over the next 3 months. Payment deadlines are no later than the 25th of each of these months.
EXAMPLE
VAT payable to the budget for the first quarter of 2021 must be transferred in equal installments no later than April 25, May 25 and June 25, 2021.
If the 25th falls on a weekend or a non-working holiday, then pay VAT no later than the first working day that follows this non-working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Thus, you must pay VAT for the first quarter of 2021 within the following deadlines:
- April 25, 2021 inclusive;
- May 25, 2021 inclusive;
- June 25, 2021 inclusive.
Voluntary repayment of debt with penalties sample payment form
Penalties are a measure that ensures timely and complete payment of taxes, fees and contributions to a particular budget. If the payer does not transfer the required funds within the time limits established by law, penalties will automatically begin to accrue. Since the state suffers damage if the payer violates the terms or amounts of payment of its obligations to the treasury, an additional payment called a penalty is added to the amount of assessed contributions, fees and taxes. In essence, this is compensation for material losses of the state. Let's look at some features of a payment order with a VAT penalty for the 2021 sample.
Penalties are paid regardless of the accrued/additionally accrued amounts of tax, fee or contribution. In accordance with paragraph 3 of Art. 75 of the Tax Code of the Russian Federation, penalties apply for each day of overdue payment obligation from the day following the day of payment. To calculate penalties, take 1/300 of the current refinancing rate established by the Central Bank on the day the penalties are calculated. And from the 31st day of delay - 1/150 of the rate (for legal entities).
An organization can independently calculate the amount of tax penalties. This calculation can be useful in the following cases:
- in order not to pay a fine when submitting an updated declaration and additional payment of the tax amount;
- to check whether the tax office calculated penalties correctly or not.
It is better to pay penalties at the same time as transferring the tax debt. After all, the faster the payment is made, the smaller the penalties will be. Formally, tax legislation allows the payment of penalties after the payment of tax debts.
The first step is to decide on the amount of the penalty: as a rule, it is set by the tax office, indicating why and on what basis it was calculated, but if you have to calculate it yourself, there is a calculation formula:
SP = N x Kd x 1/300 x SR
SP – amount of penalty;
N – the amount of tax not paid on time;
Kd – number of days of delay;
SR – refinancing rate valid during the period of delay.
According to this formula, the penalty will be calculated until October 1, 2021 for the first thirty days of delay at the rate of 1/300, and then at a rate of 1/150 of the rate of the Central Bank of the Russian Federation, currently it is 7.25%
So, for example, the employee’s salary was supposed to be paid on March 31, 2021, but in fact the employee received it on April 20, 2021, the amount of the salary was 32,000, the delay was 20 days
Penalty=32000*20*1/300*7.25%=154.66 rub.
In total, the company must pay 154.66 rubles to the budget.
1.If you have received a decision in your taxpayer’s personal account to pay a penalty from the tax inspectorate, you must pay it off within the prescribed period
2. In the event of an error in the KBK regarding the penalty, the payment will go to the wrong place and the tax office may issue a decision to block the account, and the bank will be required to write off a penalty from you, and until the money reaches the Federal Tax Service, the account will work or be partially or completely frozen
3.And you will have to go to the inspectorate and find out where your penalty went, write an application to clarify the payment
4. After which, whose penalty will arrive faster, then the decision to block accounts will be canceled
As a rule, failure to pay penalties does not entail complete blocking of the current account. The client has worked and can continue to work. The bank blocks only the amount that it needs to use to pay off the penalty. A complete blocking occurs when the client owes a large amount of money.
1.Question No. 1:
Is it possible to pay a fine at a bank cash desk?
Answer:
Tax legislation does not provide any restrictions on paying taxes and penalties through bank cash desks. However, it will be better if you pay it from your company current account. By filling out a payment order indicating all the necessary details and columns. Namely, the BCC for the penalty of the tax for which it is accrued, OKTMO of the region where the organization is registered, as well as the period and basis, whether you pay on demand or independently.
Important details in payments
Please fill out payment orders for tax transfers in accordance with Bank of Russia Regulation No. 383-P dated June 19, 2012 and Appendices No. 1 and 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.
Please note that some errors in the VAT payment order are fatal. This means that the transferred VAT on payments with such errors will not be considered paid, and the obligation of the taxpayer or agent to pay the tax will remain unfulfilled.
Such shortcomings include errors:
- in the Federal Treasury account number;
- in the name of the recipient's bank.
It also makes sense to pay attention to other details of the payment order so that the VAT payment transferred in 2021 is considered credited to the treasury.
Below is a table that explains the individual VAT payment details.
| Field | Content | Filling |
| 101 | Payer status | 01 (if the taxpayer is an organization); 09 (if the taxpayer is an individual entrepreneur); 02 (for tax agent) |
| 104 | KBK | 18210301000011000110 (tax, except for imports from the EAEU); 18210301000012100110 (penalties); 18210301000013000110 (fine). |
| 105 | OKTMO | OKTMO at the location of the organization (place of residence of the individual entrepreneur) |
| 106 | Basis of payment | TP – payments of the current year; ZD – voluntary repayment of debt for expired tax periods in the absence of a requirement for payment; TR – repayment of debt at the request of the tax authority; and etc. |
| 107 | Tax period indicator | КВ.XX.YYYY, where XX is the quarter number (for example, for the 1st quarter, code 01), YYYY is the year for which payment is made (for example, 2018) |
| 108 | Number of the payment basis document | When paying current payments on the basis of a tax return or when voluntarily repaying a debt in the absence of a requirement from the Federal Tax Service (payment basis “TP” or “ZD”), indicate “0” |
| 109 | Date of payment basis document | 0 if field 108 contains “0” |
| 24 | Purpose of payment | For example, “Value added tax on goods (work, services) sold on the territory of the Russian Federation (3rd payment for the first quarter of 2018)” |
Filling out a payment order in 2021: sample
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A clear rule will come into effect in the event that the accounting department deducts money from an employee’s salary to pay off debts to the budget. Next, the withheld amount is transferred to the treasury by a separate payment order. In such a payment in the field “TIN of the payer”, from July 17, 2021, it is strictly prohibited to indicate the identification number of the employing company. Instead, you need to put the TIN of the employee himself (amendments made by Order No. 199n).
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There are innovations for individuals who pay taxes, fees, insurance and other payments administered by the tax authorities. The changes concern field 101 (the status of the payment originator is entered in it).
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Until October 2021, when filling out field 101, these individuals must select one of the following values:
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- “09” - individual entrepreneur who pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
- “10” - a notary engaged in private practice, paying taxes, fees, insurance premiums and other payments administered by the tax authorities;
- “11” - a lawyer who has established a law office that pays taxes, fees, insurance premiums and other payments administered by the tax authorities;
- “12” is the head of a peasant (farm) enterprise who pays taxes, fees, insurance premiums and other payments administered by the tax authorities.
- “13” is an “ordinary” individual.
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Starting in October 2021, the values "09", "10", "11" and "12" will be removed. Instead, the value remains, the same for all individuals (“ordinary”, individual entrepreneurs, lawyers, etc.) - “13”. Changes were made by order No. 199n.
When filling out the recipient's details, you need to take into account changes in two fields. Innovations are associated with the transition to a new treasury service and treasury payment system.
- Field 17: the account number of the territorial body of the Federal Treasury (TOFK) is changed;
- Field 15: starting from January 2021, it is necessary to indicate the account number of the recipient's bank (the number of the bank account included in the single treasury account (STA)). In 2021 and earlier, this field was not filled in when paying taxes and contributions.
A clear rule will come into effect in the event that the accounting department deducts money from an employee’s salary to pay off debts to the budget. Next, the withheld amount is transferred to the treasury by a separate payment order. In such a payment in the field “TIN of the payer”, from July 17, 2021, it is strictly prohibited to indicate the identification number of the employing company. Instead, you need to put the TIN of the employee himself (amendments made by Order No. 199n).
When is tax considered paid to the budget?
The Tax Code of the Russian Federation regarding the payment of VAT in 2021 stipulates what errors in the payment order for the payment of taxes, incl. VAT are dangerous. This means that the transferred VAT on payments with such errors will not be considered paid, and the obligation of the taxpayer or agent to pay the tax will remain unfulfilled.
Such errors include incorrect indication:
- Federal Treasury account numbers;
- name of the recipient's bank.
The specified details can be clarified in your Federal Tax Service, or you can contact the service “Address and payment details of your inspection” on the Federal Tax Service website nalog.ru
Calculation and payment of VAT by the tax agent when renting
Regardless of what level of government agency (federal, regional, local) leases out the state property assigned to it, the tenant of this property becomes a tax agent for VAT (clause 3 of Article 161 of the Tax Code of the Russian Federation). An exception to the list of this property is state-owned land, since its rental is not subject to VAT (subclause 17, clause 2, article 149 of the Tax Code of the Russian Federation).
Both legal entities and individual entrepreneurs become tax agents when leasing state property. Moreover, they acquire this status even if they are tax defaulters under Art. 145 and 145.1 of the Tax Code of the Russian Federation or the taxation system used by them exempts the taxpayer from the obligations (clause 5 of Article 174, clause 4 of Article 346.1, clause 2, clause 3 of Article 346.11, clause 4 of Article 346.26, subclause 3 clause 11 of article 346.43).
The amount of tax should be determined separately for each leased property and in relation to each rental amount. VAT is subject to allocation from the amount of rent payable to the lessor (clause 3 of Article 161 of the Tax Code of the Russian Federation). The allocation is carried out using a settlement rate of 20/100 (clause 4 of Article 164 of the Tax Code of the Russian Federation).
The tax amounts accrued during the quarter will be reflected in Section 2 of the VAT return. Moreover, tax evaders will also have to draw up a declaration, filling out only this section regarding accruals.
