Every taxpayer, regardless of which regime he applies, is required to submit a report on his financial results to the tax authority by filing a declaration. Exceptions are cases provided for by law, for example, entrepreneurs working under the terms of a patent. But individual entrepreneurs and organizations on UTII are not considered such an exception, therefore, if the rules of tax reporting are not followed, a fine may be applied to the taxpayer for the UTII declaration of 2017.

All taxpayers who voluntarily chose this taxation regime are required to submit a UTII return. The essence of the document is to reliably display the amount of tax calculated and paid to the state budget, and there is no need to indicate income and expenses, since the calculation of the tax depends on the basic profitability specified in Article 346.29 of the Tax Code of the Russian Federation.

It is submitted to the fiscal authority at the place of registration of the individual entrepreneur or legal entity, or at the place of residence of the entrepreneur.

Important features of declaration

If a single tax payer has ceased his activities, but has not been deregistered, he is not exempt from filing a declaration. For individual entrepreneurs and organizations on UTII registered as special regime taxpayers, it is not permitted to:

• failure to submit a quarterly declaration form to the fiscal authority;
• submitting a document with zero indicators.

An entrepreneur or organization is considered deregistered only after submitting the appropriate application:

• for individual entrepreneurs - the UTII-4 form;
• for organizations - UTII form-3.

If the company ceased operations in the middle of the tax period, then the tax is calculated taking into account the basic profitability for the full month.

An important feature is that the imputed tax is calculated taking into account possible income from a certain type of activity. Actual income does not play any role, even if the company operates at a loss. Taxpayers are required to pay a fixed amount of UTII and report this to the tax authorities.

Fine for late payment

Delay in filing a UTII return even by 1 business day threatens the taxpayer with a fine, but its size is determined by the period of delay. But tax legislation establishes a fine of 5% of the amount of tax payable to the budget based on the results of the declaration, but not less than 1000 rubles. The maximum penalty threshold also exists; it is equal to 30% of the amount of tax payable to the budget based on the results of the declaration.

The amount of the fine is assigned to the individual entrepreneur or the enterprise as a whole, but the official may also be subject to punishment (a fine of 300 to 500 rubles or a warning).

In addition to fines, a delay of more than 10 days can lead to another punishment, this is the blocking of the current accounts of an organization or individual entrepreneur (Article 76 of the Tax Code of the Russian Federation). Only payment of budget fees and taxes is allowed. Please note that the requirement to block accounts applies to all banking organizations. After filing the declaration, tax inspectors withdraw their demand, but the accounts remain frozen for some time (usually from 10 to 14 days).

Late transfer of UTII

Late deduction of tax payments also entails a fine, which is 20% of the amount of tax not transferred to the budget. But in some situations it can be increased to 40%, for example, if the intentionality of the act is proven.

In addition to fines for the amount of arrears, a penalty is charged from the first day of delay, regardless of the circumstances. For each day of delay it is 1/300 of the current key rate (10.5%).

It can also be said that in accordance with Article 46 of the Tax Code of the Russian Federation, the fiscal service has the right to withhold tax payments due, as well as the amount of fines and penalties from the taxpayer’s current account without his voluntary consent. To do this, inspectors contact the banking organization with a corresponding application or repay the arrears through electronic means of the unscrupulous UTII payer.

The legal fact that serves as the basis for beginning to monitor compliance with the deadlines for submitting tax calculations and tax returns by taxpayers as provided for in tax legislation is the arrival of the legally established deadline for submitting the relevant reports to the tax authority.

It is worth noting that on the part of the tax authorities, inspectors daily reconcile the list of taxpayers who have not submitted one or another tax reporting with the reporting actually submitted for the day.

A tax return (calculation), as well as documents that, in accordance with tax legislation, must be submitted along with a tax return, can be submitted by taxpayers to the tax authorities:

1). On paper:

Personally or an authorized representative (representative);

By post, with a mandatory description of the attachment.

2). If the number of employees is more than 100 people, then taxpayers have an obligation to submit reports to the tax authority via TKS communication channels.

Failure to comply with the procedure for submitting tax reports to in electronic format entails a fine (in the amount of 200 rubles) in accordance with Article 119.1 of the Tax Code of the Russian Federation. At the same time, proceedings in the case of tax violation provided for in Article 119.1 of the Tax Code of the Russian Federation are carried out in accordance with Art. 101.4 Tax Code of the Russian Federation.

The procedure for determining the date of submission of tax reports is:

• When sending a tax calculation (declaration) by post, the day of their submission is considered to be the date of dispatch on the post office stamp;
• When transferring electronic document(tax return) through communication channels, the date of submission is the date of their dispatch.

Failure to submit tax reports on time - fines

Failure to comply with deadlines for submitting tax reports to the tax authorities, or failure to submit them at all, is often tolerated by taxpayers. One of the reasons for missing the deadline is a change in the tax reporting template, or a change in the order of its submission.

Violation of the deadlines for submitting declarations (calculations) entails the imposition of penalties in the amount of 5% of the unpaid amount of tax subject to payment (additional payment) on the basis of this tax document (declaration), for each full or partial month from the day established for its submission, but no more 30% of the specified amount and not less than 1000 rubles, according to Article 119 of the Tax Code of the Russian Federation.

In addition to penalties for violating the deadlines for submission, which are established by the Tax Code, fines are also provided for by the Administrative Code of the Russian Federation, which must be paid by officials responsible for the timely submission of tax reports (declarations) Article 15.5 of the Code of Administrative Offenses of the Russian Federation. Penalties vary from 300 to 500 rubles, or an administrative penalty in the form of a warning may be imposed.

Also, tax authorities can send a notification to the bank about blocking an existing current account for late submission of tax returns (clause 3 of Article 76 of the Tax Code of the Russian Federation). The account is blocked if tax reporting not submitted within 10 days after the expiration of the deadline established for it. The tax authorities block all accounts opened at the time of the account analysis.

Violation of the deadline for submitting a UTII declaration

A declaration for the calculation of the single tax on imputed income is submitted to the tax authority at the place of implementation of the type of activity or at the place of registration of a legal entity or individual entrepreneur (for example, for passenger transportation services, cargo transportation, taxi).

The deadline for submitting a UTII declaration to the tax authorities is established by law no later than the 20th day of the month following the reporting quarter (clause 3 Art. 346.32 Tax Code of the Russian Federation).

The UTII declaration form is filled out

When applying the taxation system, in the form of paying a single tax on imputed income (UTII), income in this case is determined in accordance with Article 346.26 of the Tax Code of the Russian Federation. The declaration form was approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7–3/353@.

In the UTII tax return on line_100 “Tax base” of section 2 “Calculation of the amount of single tax on imputed income for certain types of activities”, this is considered imputed income in accordance with Art. 346.29 Tax Code of the Russian Federation. If the taxpayer uses several types of activities, then a separate sheet of Section 2 is filled out for each type and, accordingly, income is calculated in total and for all 4 quarters of the reporting tax period.

The amount of single tax is calculated using the following formula:

Single Tax = (N/base * 15% (or a reduced rate according to the regulatory documents of the constituent entity of the Russian Federation) - Insurance premiums.

Violation of deadlines for submitting tax returns single tax entails the imposition of penalties in the amount of 5% of the unpaid amount of tax subject to payment (additional payment) on the basis of this tax document (declaration), for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less 1000 rubles, according to Article 119 of the Tax Code of the Russian Federation.

It is worth noting !!! that there are no “indulgences” for late submission of reports, i.e. The approach to everyone is the same, to those who were overdue for one day and those who didn’t even think about it, say a month.

For example, if the taxpayer not only delayed the submission of the declaration, but also did not pay the tax, then the amount of penalties will be correspondingly greater.

In our difficult times, not a single taxpayer can be immune from tax sanctions. This most often occurs because an entrepreneur or citizen is unaware of their reporting obligations, as well as in connection with regular updates to the provisions of the tax code and other legal acts. The most common fine for non-compliance with tax laws is a fine under Article 119 of the Tax Code of the Russian Federation for late submission of tax returns.

Reference: Article 119. Failure to submit a tax return (calculation financial result investment partnership).

1. Failure by the taxpayer to submit a tax return to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees- entails the collection of a fine in the amount of 5 percent of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000.00 rubles .

2. Failure by the managing partner responsible for maintaining tax accounting, calculation of the financial result of an investment partnership to the tax authority at the place of registration within the period established by the legislation on taxes and fees - entails a fine in the amount of 1,000.00 rubles for each full or partial month from the day established for its submission.

If you carefully read paragraph 1 of Article 119 of the Tax Code of the Russian Federation, you should have paid attention to 3 important points:

firstly, the larger the tax amount, the higher the fine (5% of the tax amount);
secondly, the longer the delay, the larger the fine (for each full or partial month);
and thirdly, minimum size the fine is 1,000.00 rubles, and the maximum is 30%, i.e. The fine for “zero” declarations is 1,000.00 rubles!

Let me give you a couple of examples so that everyone can understand what we are talking about:

1. A citizen sold personal property in 2011, for example: a car, for 300,000.00 rubles. He purchased this car in 2009 for 350,000.00 rubles. The citizen did not receive any income from this transaction, there was a loss, but since the citizen owned the property for less than 3 years, in accordance with the tax code he was obliged to submit a tax return in form 3-NDFL no later than April 30, 2012. The citizen did not know that he needed to submit a declaration. In May 2012, he received a letter from the tax office demanding that he report on the transaction and submit a declaration. The citizen submits the declaration on May 25, 2012, i.e. not within the period established by law. The amount of tax on the said declaration is zero, but in accordance with Art. 119, paragraph 1 of the Tax Code of the Russian Federation, he faces a fine of 1,000.00 rubles.

2. An individual entrepreneur filed a VAT return for the 1st quarter of 2012 not on April 20, but on May 25, 2012. The amount of tax that must be paid is 20,000.00 rubles. We calculate the amount of the fine: the “delay” was 2 months (one full and one incomplete), and the fine will be 10% of 20,000 rubles, i.e. 2,000 rubles.

What to do in this situation? Options:

- voluntarily pay the fine;
— try to reduce it by at least two times;
- do nothing and wait for the bailiffs to arrive;

For obvious reasons, we are not considering the first and third options, but we will consider the second option with a reduction in the fine in more detail:

So, you were called to the tax office, where, against signature, you were familiarized with the Tax Audit Report. From the moment the act is signed, you have 14 working days to write a petition to reduce the fine. The hope that the fine will be reduced is provided by Article 114 of the Tax Code of the Russian Federation, paragraph 3:

Article 114. Tax sanctions

3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times compared to the amount established by the relevant article of this Code.

The concept of “mitigating circumstances” is partially given by paragraph 1 of Article 112 of the Tax Code of the Russian Federation:

Article 112. Circumstances mitigating and aggravating liability for committing a tax offense

1. The following are recognized as circumstances mitigating liability for committing a tax offense:

1) commission of an offense due to a combination of difficult personal or family circumstances;

2) commission of an offense under the influence of threat or coercion or due to financial, official or other dependence;

2.1) difficult financial situation individual brought to justice for committing a tax offense;

3) other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.

Subparagraphs 1, 2 and 2.1 are more or less clear, but I will tell you about subparagraph 3 of paragraph 1 of Article 112 of the Tax Code of the Russian Federation in more detail. The most common “other mitigating circumstances” are:

1. Bringing to tax liability for the first time;
2. The presence of dependents on the entrepreneur (dependents include minor children up to 18 years of age inclusive or up to 23 years of age, provided that the children are enrolled in full-time education);

The more such circumstances you indicate in your application, the greater the likelihood that the fine will be reduced not by 2 times, but by larger size. Below I will give an example of a petition that I recently prepared for one of my clients, who forgot to submit a UTII return for the 4th quarter of 2011. By the way, her fine was reduced by 4 times! (full name and other passport details have been changed).

To the Head of MRI No. 13
in the Kirov region
Vershinin O.A.

from IP Ivanova Anatasia
Alexandrovna,
TIN 432912345678,
living at the address:
Kirov region, Slobodskoy,
st. Sovetskaya, 301, apt. 102

Petition
on reducing penalties
according to Act No. 51-43/17504 dated March 11, 2012

When making a decision to bring me to tax liability for failure to submit a declaration on the single tax on imputed income for the 4th quarter of 2011 within the established time frame, I ask you to take into account the following mitigating circumstances:

1. This is the first time I have been brought to tax liability for committing a tax offense.
2. I didn’t implement entrepreneurial activity in 2011, and did not know that I had to submit a “zero” tax return.
3. I have 2 dependent young children: born in 2006. and born in 2007
4. I undertake to submit tax reports in a timely manner in the future, to pay taxes in full and on time.

Based on the above, I ask you to reduce the amount of penalties under Article 119 of the Tax Code of the Russian Federation.

Application:
1. Birth certificate of children - 2 pcs.
2. Order of the Administration of Slobodsky on the establishment of guardianship.
3. A certificate from the bailiff service stating that he does not receive alimony.

IP Ivanova A.A. ___________________

This is where I end the article. I hope you will not need it and all tax reporting will be submitted on time. If you have any questions, feel free to ask them here in the comments, I’ll try to help everyone!

Imputation remains one of the most popular tax systems for small businesses in the country; the main reason for this demand is the relatively low tax rate and the ability to maintain simplified accounting, although all these advantages do not provide immunity from UTII fines.

So how to avoid fines and what exactly are they used for when using UTII?

UTII fines for registration.

Any song begins with music, and familiarity with the penalties of the Federal Tax Service for individual entrepreneurs begins with registration. Actually, earlier we examined in detail the documents that are submitted to the tax office for registration as a payer, application and, here about and. What happens if you don't apply?

The fines for failure to register or late registration are quite large:

• Option one - employees of the Federal Tax Service caught you "by the hand", if an individual entrepreneur carries out activities without registering as a UTII payer. Then the UTII fine will be at least 40 thousand rubles, the maximum amount is not limited and is 10% of the income received as a result of work individual entrepreneur or LLC without registration. True, there is one caveat: the amount of income can only be really justified with documentation, so in most cases the fine will be 40 thousand rubles.
• Option two - the entrepreneur independently submitted documents late; details of when it should be submitted were reviewed in. Then you are threatened imputed fine - 10 thousand rubles.

Penalties for UTII declarations

Even if you submitted your registration application on time and are working quietly, you should not forget about timely submission. For late submission of imputation reports, there is even a very good fine.

The minimum amount of the fine for failure to submit a UTII return is 1 thousand rubles, but the amount may be higher; a maximum of 5% of the tax amount will be charged.

Example, based on the declaration, you have to pay 100,000 thousand rubles, as a result the fine will be 5,000 rubles.

Remember - if you suddenly do not have time to submit a report on time, it is better to submit it blank but on time, and after a couple of days already with the correct numbers. Just remember that it is very important here to prevent the Federal Tax Service from starting an inspection, so you have literally a couple of days head start in cases with clarification.

Tax fines

The most severe penalties are provided specifically for late payment of taxes. There are two options:

• - first, 20% of the amount of late paid tax.
• - second, 40% of the amount imputed in the presence of malicious intent.

To be honest, it is quite difficult to prove that the delay was without malicious intent; for example, a certificate from the hospital that you had an operation or traveled outside the country. In fact, “intention or not” largely depends on the position of a particular tax official or his boss.

The only one really good option and the insurance itself is an overpayment, of course extra money does not happen, in practice I can say that it is much cheaper to keep a quarterly overpayment on your personal card to the Federal Tax Service. Which will be included in the payment as the tax is calculated, this is better than paying fines on UTII.

The overpayment amount can be returned to your current account upon request.

What else is worth knowing about UTII sanctions

• First, in addition to the fine for late payment, a UTII penalty is charged. The amounts there are small, but you shouldn’t forget about it.
• Second, despite the fact that federal laws No. 52FZ and No. 59FZ dated April 2, 2014, entrepreneurs were relieved of the obligation to notify the Federal Tax Service about

The Tax Code has introduced a fine for late filing of returns as a measure of influence on unscrupulous taxpayers. It is complemented by a system of material penalties in fixed amounts and percentages for different types other offences. Some misdemeanors may be reclassified as criminal cases.

Principles for the application of reporting sanctions

Legal entities and individual entrepreneurs, depending on the taxation system they use, are required to regularly generate and submit reports. Reporting forms can be represented by tax returns, calculations or certificates. The frequency of data submission depends on the tax and reporting intervals established for a particular tax or collection. A fine for late submission of a tax return may be imposed if the deadline for notifying the fiscal authorities about the results of the tax period is missed.

If a delay occurred during the year when displaying data for the reporting period, then punishment in the form of material penalties cannot be applied to the taxpayer. This position was recorded by the Plenum of the Supreme Arbitration Court in Resolution No. 57 dated July 30, 2013. The fact that the imposition of a fine for failure to submit a declaration is possible only at the end of the year (tax interval) is also stated in the explanations of the tax authorities in the Letter No. SA dated August 22, 2014 -4-7/16692. Justification for the opinion - before the end of the tax year, all payments can be considered as advances, and not repayment of obligations, since there are no obligations, there are no reasons for punishment.

For example, business entities must report on income tax on an annual basis. Additionally, they submit declaration forms after each reporting period - month or quarter. If a delay in the annual report is recorded, the taxpayer will be fined for failure to submit a tax return. If the monthly report is delayed, no penalty will be applied.

But this does not mean that tax authorities do not have leverage over taxpayers who miss deadlines in preparing documents during the year. For cases with delays in interim reports, the provision of clause 1 of Art. 126 of the Tax Code of the Russian Federation. The fine for failure to submit a declaration is re-qualified as a fine for failure to submit documents required by the tax authority. The amount of the financial penalty is 200 rubles.

Read also The Russian government will cancel the state duty for electronic registration small and medium business

When considering whether to hold a taxpayer liable, the following factors are taken into account:

• the amount of liabilities reflected in the delayed reporting form;
• the number of days of failure to submit a tax return after the deadline for submitting the report;
• material penalty rate;
• the presence or absence of similar offenses in previous tax periods.

Amounts and amounts of fines

Sanctions are assessed for all months of delay. If the declaration was submitted before the end of the next month, this interval will be counted as a whole month when calculating the penalty for a failed declaration. The amount of the penalty is equal to 5% of the amount of liabilities shown in the report. The percentage of the fine is calculated for each overdue month; the law provides for a range of restrictions on the total amount of financial punishment:

• the minimum level is 1000 rubles;
• the maximum limit is fixed at 30% of the amount of arrears.

If the taxpayer has delayed reporting, but according to its data there are no outstanding tax obligations, liability for failure to submit a tax return will be expressed in a minimum financial penalty of 1000 rubles. Similar rules for influencing payers who miss reporting deadlines are provided for settlements of insurance premiums. In relation to contributions administered by tax authorities, the volume of calculated liabilities for the last quarter is taken as the basis for calculating the penalty.

In Art. 126 of the Tax Code of the Russian Federation stipulates that a fine for late filing of a declaration is issued only on forms that have the status of a declaration or calculation of insurance premiums. The norm does not apply to documents reflecting the income of hired personnel and income tax withheld from them. For example, you will have to pay 200 rubles for a late 2-NDFL certificate. for each document. In this case, neither the total period of delay in submitting the form nor the amounts reflected on the pages of the report matter.

An additional measure of influence on unscrupulous taxpayers is the forced freezing of bank accounts. The restriction on non-cash transactions is temporary.