Penalty for late accounting reports. Penalty for failure to submit financial statements

These forms are submitted based on the results of different reporting periods, and accordingly, the deadlines for submission are different. Failure to comply with the deadlines for submitting any reports threatens the violator with sanctions, and reporting to the Pension Fund is no exception: the law provides for a fine for late submission of reports to the Pension Fund, and there is a different one for each reporting form.

What should those who did not submit reports to the Pension Fund on time be prepared for? In the article we will look at what should be considered untimely submission of reports, what sanctions are provided for this in relation to each of the reports, and what changes await policyholders in terms of fines for unsubmitted reports in the near future.

Late submission of reports to the Pension Fund

Any violation of the reporting deadlines is considered late submission. The policyholder may be held liable for late submission, as well as if the reporting is not submitted at all. In this case, the report is considered untimely submitted if the deadline is missed even by a day.

Today, all entrepreneurs with employees and legal entities submit forms RSV-1 and SZV-M. The deadlines for their submission are different; let’s look at each in more detail.

RSV-1

The RSV-1 calculation is submitted quarterly (Clause 1, Part 9, Article 15 of Law No. 212-FZ dated July 24, 2009; Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2104 No. 2p). Reporting periods for it: first quarter, half a year, 9 months and a year. There are two deadlines for RSV-1: the 15th or 20th of the second month after the reporting period. The deadline depends on the method in which the report will be submitted: by the 15th of the month the report is submitted on paper, by the 20th of the month - electronic reports.

Responsibility for violation of deadlines under the RSV-1 is provided for by two laws at once: No. 212-FZ of July 24, 2009 and No. 27-FZ of April 1, 1996. The fine for late submission of reports to the Pension Fund is equal to 5% of the contributions that must be paid for the last quarter, according to the report (Part 1, Article 46 of Law No. 212-FZ). A fine is charged for each overdue month until the day the report is submitted. The fine will not exceed 30% of the amount of contributions, but will not be less than 1000 rubles.

Art. 17 of Law No. 27-FZ provides for its responsibility for failure to submit on time, as well as inaccurate accounting information as part of section 6 of the RSV-1 form. This is also a fine: 5% of the amount of contributions payable for the last quarter of the reporting period. It is collected by the Pension Fund of Russia from the policyholder in court.

Is it possible to collect these two fines at the same time? The Ministry of Labor of the Russian Federation in its letter No. 17-3/B-138 dated 04.04.2014 explained that it is impossible to apply sanctions for one violation twice, therefore a fine will be applied for failure to submit a report to the Pension Fund of the Russian Federation, provided for by Law No. 212-FZ, and a fine according to Law No. 27-FZ should be applied only for unreliability and incompleteness of individual information.

Will a fine be imposed if the RSV-1 zero calculation is not submitted? It seems that in the absence of charges it is impossible to fine the policyholder, but this is not so. In such a situation, the Pension Fund of Russia will apply a minimum fine of 1,000 rubles.

In addition to pension legislation, a fine for failure to submit a report to the Pension Fund is also provided for by administrative legislation. According to Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation, a fine of 300 to 500 rubles may be imposed on the head of an organization. The administrative fine does not apply to individual entrepreneurs.

SZV-M

The SZV-M form has been in effect since April 2016. All insurers with employees submit it monthly. The reporting period for SZV-M is a month.

The deadline for submitting SZV-M Information is the 10th day of the next month (clause 2.2 of Article 11 of Law No. 27-FZ dated April 1, 1996; Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p).

Sanctions for late reports are provided for in Art. 17 of Law No. 27-FZ. The fine for each individual for whom there is no information is 500 rubles. Obviously, the amount of the fine will be higher, the more employees the insurer employs.

Fines for failure to submit reports to the Pension Fund: what will change

From January 1, 2017, the tax service will control insurance premiums, and the Pension Fund of Russia will be responsible for verifying personalized accounting data. What sanctions will be applied if the deadlines for submitting pension reports are violated?

Annual Calculation RSV-1 We submit it to the Pension Fund of Russia within the usual time frame: on paper by February 15, electronically by February 20, 2017. But, starting from the 1st quarter, you will have to report pension contributions to the Federal Tax Service using a new form developed by the Federal Tax Service. The deadline for its submission is known - at the end of the reporting period, before the 30th of the next month (Clause 7, Article 431 of the Tax Code of the Russian Federation). Due to the day off and May holidays, we must submit the first report on the new form for the 1st quarter of 2017 not on April 30, but on May 2, 2017.

Responsible for failure to meet deadlines new calculation of insurance premiums also to be done according to the norms of the Tax Code of the Russian Federation, namely under Art. 119 of the Tax Code of the Russian Federation in its new edition (comes into force on January 1, 2017). The amount of the fine for failure to pay insurance premiums on time is similar to the fine currently applied to RSV-1: 5% of the amount of contributions payable for each missed month, but not more than 30% of this amount and not less than 1000 rubles.

SZV-M report in 2017 it will remain and will continue to be submitted to the Pension Fund, but on a new date: until the 15th of the next month. This is stated in the new edition of clause 2.2 of Art. 11 of Law 27-FZ, which will take effect from the new year 2017.

Attention! The deadline for submitting the SZV-M for December 2016 is January 16, 2017. January 15 coincides with a holiday, so the deadline is shifted by one day.

Also, starting from 2017, the Pension Fund will have to take report on the insurance experience of individuals(Clause 2 of Article 11 of Law No. 27-FZ as amended). The frequency of delivery is once a year, until March 1 of the next year.

If the annual report on work experience and SZV-M information is not submitted on time, the Pension Fund of Russia branch will apply Art. 17 of Law No. 27-FZ. The fine for late submission of a report to the Pension Fund of the Russian Federation is the same: each individual for whom information has not been provided will cost the violator 500 rubles.

In 2017, an administrative fine for failure to submit reports to the Pension Fund of the Russian Federation and the Federal Tax Service also continues to apply (Articles 15.33.2, 15.5 of the Code of Administrative Offenses of the Russian Federation).

Missing the deadline established by law for submitting a declaration inevitably results in fine for 3-personal income tax for 2016 year. Is it always? In our review we dealt with this issue.

What will they be punished for?

For everyone who doesn’t want to run into trouble during the year, there should be one reference point – April 30, 2017. Taking into account the postponement of the deadline due to the national holiday - May 1 - the last day for submitting this declaration falls on May 2, 2017 inclusive.

Now let's consider in what cases it will be fine for failure to submit 3-NDFL in 2017 year. Missing by an individual the deadline established by the Tax Code of the Russian Federation for filing this declaration falls under Article 119 of the Tax Code of the Russian Federation, common to all tax reporting. Moreover, a sanction will be imposed both for missing the deadline by at least 1 day, and for failure to submit a report at all.

A separate situation is if the payer declared in the 2016 declaration both income and the right to deductions for personal income tax. In this case, he is obliged to submit such 3-NDFL within the prescribed period - no later than May 2, 2017. This means that if you are late, you cannot avoid a fine.

If only deductions are declared in 3-NDFL, there will be no fine. Such a declaration is not mandatory, so the deadline does not apply to it.

Sometimes the 3-NDFL declaration has already been submitted (on time), but the person realizes that he messed up. For example, in calculations. And thereby lowered the final tax to be transferred to the budget. Then, task No. 1 is to overtake the tax authorities and correct all the shortcomings by submitting an updated declaration. There will be no penalty if you meet the overall deadline for submitting the initial report.

When the tax under 3-NDFL is not underestimated, but there are other shortcomings, the “clarification” may not be submitted. Of course, if you send it after May 2, 2017, the tax authorities will not be able to fine you.

If the errors did not lead to an understatement of the tax amount, you do not have to submit an updated 3-NDFL declaration, as in this case it is (paragraph 2, clause 1, article 81 of the Tax Code of the Russian Federation). Moreover, if you submitted such a declaration after the deadline for filing the declaration (i.e. after April 30), then it is considered submitted without violating the deadline.

How will they punish

Tax Code fine for 3-personal income tax for 2016 year is provided in the amount of 1/20 of the amount of income tax that should go to the budget for each month of delay. And not necessarily a full month.

This tax sanction becomes real from the date following the last day of filing the declaration under the Tax Code of the Russian Federation. That is, from May 3, 2017.

However, there are size restrictions set by law. fine for failure to submit 3-NDFL in 2017 year:

the minimum is 1000 rubles;
the maximum amount should not exceed 30% of the total tax amount under 3-NDFL for 2016.

Keep in mind: Failure to comply with the deadline for submitting 3-NDFL in 2017 obliges you to pay a fine of 1000 rubles even on a zero declaration, in which the total income for 2016 is zero. This is especially true for individual entrepreneurs.

EXAMPLE

According to the 3-NDFL declaration for 2016, Pirogova must transfer 15,000 rubles of tax to the treasury. However, she completed this report too late. It was submitted to the Federal Tax Service only on June 6, 2017.

We calculate 5% of the tax on the declaration:

15,000 × 5% = 750 rub.

Completely skipped May and not completely missed June are counted as 2 months. That's why:

750 × 2 = 1500 rub.

Eventually fine for failure to submit 3-NDFL in 2017 year for Pirogova will be 1,500 rubles.

Also note that:

The law equates one missed day of submitting 3-NDFL to a full month;
if the applied deductions made it possible not to pay personal income tax at all, i.e., 0 rubles due, the fine for late 3rd personal income tax will still be 1000 rubles.

It's too early to relax

But the fine for 3-NDFL is not the only measure that tax authorities apply. If the deadline for submitting this declaration was violated by a lawyer, notary or private entrepreneur, then after 10 working days from the last day of filing this report, on the basis of Article 76 of the Tax Code of the Russian Federation, bank accounts may be frozen.

Violation of deadlines for filing tax reports is punishable by law. In this case, various penalties and administrative sanctions are provided.

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What are the consequences of late filing of reports with the tax authorities in 2019? Failure to submit a tax return on time is considered a misdemeanor punishable by law.

In 2013, new standards of liability for this offense were established. Having started to operate in 2019, they continue to be applied in the year 2019.

Required information

In case of late submission of a declaration to the tax authority, the guilty person is punished with a fine.

Its size is determined as five percent of the unpaid tax amount under this declaration for each overdue month.

Moreover, the total percentage does not exceed thirty points. At the same time, the minimum fine for late submission of reports to the tax office cannot be less than one thousand rubles.

Even the fact of a slight delay, in which five percent of the unpaid tax is significantly less than a thousand rubles, does not matter.

Before changes were made to the Tax Code, there was a dual interpretation of the exact amount of the fine that must be paid.

According to one version, the fine should have been assessed on the amount of tax debt accumulated at the time of filing the declaration.

Another, more popular, version involved charging a fine on the amount of total tax debt, without direct connection to the declaration.

The new edition of tax legislation has clarified in detail the principle of calculating fines for late submission of tax reports.

That is, any misinterpretations of the procedure for applying penalties are excluded.

An important addition to the new edition of the Tax Code is an explanation of who faces penalties for delaying reporting to the tax office.

From now on, not only taxpayers, but also all persons whose responsibility is to file a tax return are subject to liability.

That is, three categories of citizens fall under responsibility:

taxpayers;
tax agents;
tax evaders.

Thus, a legal entity that is not the payer may be subject to a fine.

This is due to the fact that when provided to a client indicating VAT, the organization is obliged to file a declaration for this tax, as if it were the payer of it. The same requirement applies to individual entrepreneurs.

Previously, this offense was also punishable, but the maximum liability was a fine of two hundred rubles. Changes in the law have tightened penalties for late submission of tax reports.

What it is

Tax reporting is tax returns and other reports submitted to the tax office.

Every organization or individual entrepreneur submits tax reports based on the type of activity performed, as well as the presence or absence of assets (tangible property).

The tax reporting submitted differs depending on the applied taxation regime:

The stages of tax reporting preparation are:

checking the completeness and accuracy of primary documentation;
making necessary amendments to primary documents;
preparation of tax and accounting reports;
submission of reports.

Depending on the type of tax, a calendar year, quarter, or month is recognized as a tax period. At the same time, a tax period may include several reporting periods.

Upon completion of these, payment is required. A tax return is a written statement by a taxpayer.

The information provided serves as the basis for the calculation and payment of taxes.

Advance payment calculation is a written statement from the taxpayer regarding the calculation base, the calculated amount of advance payments, applied benefits and other information necessary for the calculation and payment of advance payments.

Deadlines

Taxpayers are required to provide tax returns and calculations no later than twenty-eight days from the end of the relevant reporting period.

In the case where taxpayers calculate the amount of monthly advance payments according to the profit actually acquired, they are required to submit tax returns within the period determined for the payment of advance payments.

Tax returns based on the results of the tax period must be submitted no later than March twenty-eighth of the year following the completed tax period.

Any delay is considered late and late submission. Even if the documents were submitted the next day after the deadline.

Current standards

Failure to submit a tax return within the established deadline will result in a fine. This is defined in Article 119, Clause 1 of the Tax Code of the Russian Federation (ed.).

The amount of the fine is equal to five percent of the tax amount not paid within a certain period of time, subject to payment based on the results of the declaration.

Moreover, the fine for failure to submit annual reports to the tax authorities is charged for each full and partial month from the due date of submission.

The maximum fine is thirty percent of the tax amount, the minimum amount is one thousand rubles.

The established procedure for submitting a tax return is considered as the object of a tax offense.

If tax agents submit other documentation (information, calculations) to tax authorities, then they cannot be fined under Article 119 of the Tax Code.

It is also necessary to distinguish between a tax return for the tax period and the calculation of an advance payment based on the results of the reporting period. Late submission of an advance payment calculation cannot be punished under Article 119 of the Tax Code.

If mitigating circumstances are identified when determining the final amount of the fine, and may be used.

According to these provisions, the fine can be reduced even in comparison with the minimum amount of one thousand rubles, determined by Article 119 of the Tax Code. A fine for late submission of a declaration cannot be paid from budget funds.

For them, a violation is fraught with a warning or an administrative fine.

Consequently, expenses associated with late filing of a tax return are reimbursed by the head of the organization or the chief accountant.

What are the penalties for late submission of reports to the tax authorities?

Taxpayers who fail to submit required reports to the Federal Tax Service on time are subject to penalties.

If the delay in sending the declaration is more than ten days, then the tax authority has the right to suspend transactions on all bank accounts of the “unconscious” taxpayer.

It becomes possible to resume work with bank accounts only after eliminating all tax violations.

Sanctions from tax authorities for failure to submit reports on time are prescribed in Article 119 of the Tax Code. But they are used only in relation to tax returns.

The amount of the fine varies depending on the period of delay. But if you are late by just a few days, the fine is calculated as for a full month.

Late submission of advance payment calculations is punishable in accordance with. The fine in this case is fifty rubles for each document not provided.

Exactly the same principle applies to fines for late submission of other tax reporting, in addition to tax returns.

Provides for late submission of tax reports and administrative fines. They can be used simultaneously with tax sanctions, without replacing each other.

That is, administrative fines are levied in a clearly established amount and in no way depend on the amount of taxes.

For not providing

Article 119 of the Tax Code states that failure to submit reports on time will result in a fine in the amount of five percent of the unpaid tax amount.

In this case, the maximum is thirty percent of the unpaid tax fee, the minimum is one thousand rubles.

An important feature is the submission of a VAT return. From 2019, these reports must be submitted only electronically.

That is, even a paper version of a tax return submitted on time is equivalent to one not submitted. The fine is imposed on the organization or individual entrepreneur.

But in addition, the responsible official is at risk of receiving a fine or warning (Article 15.5 of the Code of Administrative Offenses of the Russian Federation, 300-500 rubles).

In case of late delivery

It explained that even if taxes are paid on time, late filing of a tax return is punishable by a minimum fine of one thousand rubles.

At zero form

If there is no activity for the tax period, you must submit a zero tax return.

According to the fine for not providing it, it is equal to one thousand rubles. In addition, tax inspectors can apply Article 126, paragraph 1 of the Tax Code of the Russian Federation.

And collect two hundred rubles for each report not provided. Additionally, officials are fined for failure to submit zero reports. They are subject to an administrative fine of three hundred to five hundred rubles.

Providing explanatory notes

Provides for the possibility of reducing the fine. To do this, the organization or individual entrepreneur must provide an explanatory note explaining the reasons for the delay.

If, after considering the stated facts, tax inspectors consider the delay to be justified, then the conditions may be recognized as excluding or moderating guilt.

An explanatory note is drawn up in any form. But at the same time, it is advisable to describe the circumstances of the situation in as much detail as possible.

You need to start with what kind of reporting and for what period was submitted untimely. Next, you should indicate the reasons that caused the delay.

The arguments may be different, but they all must be supported by facts. You can additionally attach any documents, certificates, reports, etc.

Other important factors can also be mentioned. For example, the fact that taxes were paid in full on time, there was no intent to commit an offense, the violation of deadlines occurred for the first time.

The penalty for late submission of a declaration based on the results of the tax period is 5% of the amount of tax not paid on time, subject to payment in accordance with this declaration, for each month of delay (full or incomplete). The maximum amount of the fine for failure to submit a declaration is determined as 30% of the specified amount, and the minimum is 1000 rubles. and does not depend on the unpaid amount of tax (clause 1, article 119 of the Tax Code of the Russian Federation). Moreover, if a taxpayer who is late in submitting reports does not have any tax arrears or the amount of tax due under the relevant declaration, then he is not exempt from liability and must still pay a fine of 1,000 rubles. (Clause 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57, Letter of the Ministry of Finance of Russia dated August 14, 2015 N 03-02-08/47033).

A similar scheme is used to determine the amount of the fine for failure to submit insurance premium payments on time. The amount of the fine will be 5% of the amount of unpaid contributions payable on the basis of calculations for the last 3 months, for each month of delay (full or incomplete). In this case, the amount of the fine cannot exceed 30% of the specified amount, and the minimum is 1000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation).

Reporting based on the results of the reporting period

For some taxes, organizations and individual entrepreneurs must report not only at the end of the tax period, but also after each reporting period. For example, submit a profit tax return quarterly or monthly (Clause 1, Article 289 of the Tax Code of the Russian Federation). Is there a fine for late submission of a tax return for the reporting period?

The Plenum of the Supreme Court answered that no. After all, if such a tax return (calculation) is not submitted, the taxpayer may underpay only the advance tax, and not the tax itself. Therefore Art. 119 of the Tax Code of the Russian Federation should not be applied in such a situation (clause 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57, Letter of the Federal Tax Service dated August 22, 2014 N SA-4-7/16692).

Consequently, a taxpayer can be held accountable only for failure to submit a document provided for by the Tax Code of the Russian Federation. And the fine will be 200 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation).

Fines for failure to submit other reports to the tax authorities

In addition to liability for late submission of a tax return, the Tax Code of the Russian Federation provides for fines for failure to submit other tax documents.

Thus, for late submission of 2-NDFL forms, tax authorities will be able to collect a fine of 200 rubles from an organization or individual entrepreneur. for each certificate not submitted on time (clause 1 of Article 126 of the Tax Code of the Russian Federation). And in relation to 6-personal income tax - the fine will be 1000 rubles. for each full or partial month of delay (

Fines for tax reporting in 2016

The fine for failure to submit reports to the tax office is established by Article 119 of the Tax Code of the Russian Federation. Its amount is 5% of the tax amount that must be transferred according to the declaration for each full or partial month of delay. In this case, the minimum fine is 1000 rubles. And, as a rule, it is collected on those declarations for which there is no tax amount to be paid. The maximum fine is 30% of the amount of tax due to the budget on the declaration. Separate fines are established for failure to submit the 2nd personal income tax certificate and the 6th personal income tax calculation. Thus, for late submission of 2NDFL certificates, the company is fined 200 rubles. for each unsubmitted certificate (clause 1 of Article 126 of the Tax Code of the Russian Federation). And forms 6NDFL - for 1000 rubles. for each full or partial month that has passed from the day established for submitting the calculation to the day when it was submitted (clause 1.2 of Article 126 of the Tax Code of the Russian Federation)

Fines for reporting to the Pension Fund in 2016

In 2016, companies must submit calculations of accrued contributions to the pension fund in the form RSV1 and monthly individual information about employees. The fine for failure to submit the RSV1 is established by Article 46 of the Federal Law of July 24, 20019 No. 212FZ and is 5% of the amount of insurance premiums accrued for payment for the last 3 months of the reporting period. The fine is charged for each month of delay. In this case, the minimum fine is 1000 rubles, and the maximum is 30% of the accrued amount of contributions. For failure to submit monthly reports to the Pension Fund in 2016, a fine of 500 rubles for each employee, but less than 2,000 rubles, will be charged. That is, if a company has 10 employees, and reports on them are not submitted in a timely manner, the fine will be 5,000 rubles. But if the company has only one employee, then the fine will be 2,000 rubles, not 500 rubles. In addition to the company, the accountant (the head of the company) also faces a fine for failure to submit reports to the Pension Fund. The fine ranges from 300 to 500 rubles. (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Fines for reporting to the Social Insurance Fund in 2016

For failure to submit reports on contributions to the Social Insurance Fund, 2 fines are collected simultaneously. The first fine is 5% of the amount of contributions for insurance in case of temporary disability and in connection with maternity, accrued for payment on a late payment for the last three months of the reporting (settlement) period, for each full or partial month that has passed from the date established for submission of the calculation, and until the day on which it was submitted. In this case, the fine cannot be more than 30% of the amount of assessed contributions, and not less than 1000 rubles. (Article 46 of the Federal Law of July 24, 2009 No. 212FZ). The second fine is 5% of the amount of contributions for insurance against accidents at work, accrued for payment on a late calculation for the last three months of the reporting (settlement) period, for each full or partial month that has passed from the date established for submitting the calculation, and until the day it was introduced. In this case, the fine also cannot be more than 30% of the amount of assessed contributions “for injuries” and less than 1000 rubles. (Clause 1 of Article 19 of Law No. 125FZ): In addition, if reports are not submitted to the Social Insurance Fund on time, the accountant or head of the organization may be fined in the amount of 300 to 500 rubles. (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Fine for financial statements in 2016

Every year, the organization must submit financial statements to the tax office. Violation of this obligation may result in a fine of 200 rubles. for each unsubmitted form (subclause 5, clause 1, article 23 and clause 1, article 126 of the Tax Code of the Russian Federation). For an accountant or company manager, the fine for failure to submit financial statements to the tax office is from 300 to 500 rubles. (clause 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation). And at the same time, paying a fine does not relieve you from the need to submit financial statements to the tax office (clause 4 of article 4.1 of the Code of Administrative Offenses of the Russian Federation). In addition to the tax inspectorate, the company must submit its financial statements to Rosstat. If financial statements are not submitted on time, the company and its officials will have to pay a fine. Its size ranges from 3,000 to 5,000 rubles for a company. , for an official - from 300 to 500 rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Fines for reporting to statistics in 2016

Responsibility for failure to submit statistical reports is established by Article 13.19 of the Code of Administrative Offenses of the Russian Federation. From this year, a double fine will be imposed. One fine in the amount of 10,000 to 20,000 rubles. – for an accountant or director, the second in the amount of 20,000 to 70,000 rubles – for the company. For repeated violation, the fine for an accountant or director is from 30,000 to 50,000 rubles, for an organization - from 100,000 to 150,000 rubles.