Calculation of penalties calculator online. Free and simple online calculator for calculating penalties on insurance premiums - instructions, formulas and examples
The calculator takes into account the need to increase the rate for delays from the 31st day of delay (from 1/300 of the refinancing rate to 1/150).
The calculation is carried out at 1/300 of the refinancing rate.
How to use calculators when calculating tax penalties
Step 1- Select a suitable calculator for the calculation. If the tax debt arose before October 1, 2017, then use the second calculator. If the debt appeared after October 1, 2017, then use the first calculator, which takes into account the new rules.
Step 2- Enter the tax debt amount in the top field.
Step 3- When calculating according to the old - indicate the refinancing rate you are interested in (the choice depends on the period when the debt was registered, explanations for the periods are given in the calculator). When calculating at the new rate, you do not need to choose, it includes the current rate of 8.5%.
Step 4- Indicate the number of days of delay in payment. This indicator is calculated for the period from the next day after the due date to the day preceding the payment of the debt amount.
Note: If the debt fell on a period when different rates were in effect, then you need to carry out a separate calculation for each rate. For example, if the tax debt is recorded from August 29 to September 25, 2017, then for the period from 08/29/17 to 09/18/2017 you need to apply the 9% rate, for the period from 09/19/2017 to 09/25/2017 the rate of 8.5%. Next, add up the interest for each calculation.
Examples of calculating penalties on tax debts in 2017
Example 1:
The tax payment deadline is 08/28/17. The payment was made on 09/16/17. Debt amount = 54000r.
If there is an arrears in contributions until 01.10.2017.
Use this online calculator if the debt on insurance premiums has arisen from 01.10.2017 to 29.10.2017 inclusive:
Calculator from 30.10.2017:
E
Insurance premiums are paid for mandatory pension, medical social insurance, and the latter are divided into VNiM (they pay for sick leave and maternity benefits) and NS and PF (payment for accidents and occupational diseases). There is a single payment deadline for all contributions - the 15th day. next month... Moreover, the 15th is the deadline for making a payment. If this is a day off, then the deadline is postponed to the next working day.
If the payment is not made on time, then from the next day, penalties will be charged at the refinancing rate. The latter is regulated by the Bank of Russia and equals key rate... The Bank regularly updates the key rate, which makes it somewhat difficult to calculate the interest on arrears. Over the last year alone, the key rate, and, consequently, the refinancing rate has changed 4 times, the last one - from September 18, 2017. If during the period of arrears on insurance premiums the rate changed, then it will be necessary for each to carry out a separate calculation of the penalty.
How to calculate penalties on insurance premiums in the calculator according to the new rules
The new rules are established by subparagraphs b of paragraph 13. Article 1, paragraphs 7 and 9 of Article 13 of Law 401-FZ, as well as by the Letter of the Ministry of Finance 03-02-07 / 1/43489 of July 10, 2017.
According to latest changes, in relation to arrears on insurance payments that arose after October 1, 2017, in the first thirty days, 1/300 of the refinancing rate must be applied, then 1/150. According to the old rules, the rate was the same for the entire period of late payment - 1/300. The online calculator above has been updated to reflect these changes.
Formula for calculating default interest on contributions under the new rules from October 2017:
P = P for the first 30 days + P for the following days;
P for the first 30 days = Insurance payment debt * Ref. * 1/300 * Days of delay.
P for the following days = Insurance payment debt * Ref. * 1/150 * Days of delay.
The refinancing rate is taken the one that corresponds to the period for which the calculation is carried out. From 18 September 2017 this indicator equals 8.5%. Until the key rate is changed, 8.5% should be substituted in the formula for calculating the penalty interest.
To calculate the penalty for arrears on insurance premiums in the online calculator, you need to indicate the amount of debt (the amount of unpaid insurance payments) and the number of days during which the debt is recorded.
There is no need to split the calculation into two: separately for the first 30 and subsequent days. You can calculate the penalty interest in the online calculator at a time by specifying only 2 parameters - the amount and days.
In the blue bar of the calculator, you can see the result of the calculation - the amount of interest calculated based on the entered data.
Calculation of penalties on contributions in the online calculator according to the old rules
Until October 1, 2017, 1/300 of the refinancing rate is charged for each day of payment delay.
The formula is:
P = Contribution debt * Ref. * 1/300 * Days of delay
The main thing is to choose the right refinancing rate. For example, if the arrears are recorded from August 16, 2017 to September 20, 2017, then for the period from 16.08 to 17.09 (33 days) you need to take the rate of 9%, and for the period from 18.09 to 20.09 (3 days) - 8.5%.
The number of overdue days is counted from the day after the due date to the day preceding the payment by insurance premium in the Federal Tax Service. For example, if the debt is listed from 08.16 to 09.21, then the total number of days of delay is 36 days. With regard to contributions for injuries to the FSS, the last day of delay is the debt repayment.
The online calculator allows you to calculate the refinancing rates in effect in the last 2 years - 2016-2017. For the correct calculation of penalties on insurance premiums, you need to enter the amount of debt, select the rate and indicate the corresponding number of days of arrears.
Examples of calculating interest on insurance premiums
Example 1 according to the old rules:
Debt on insurance premiums - 85,000 rubles. Payment deadline - 17.07.2017 for contributions for June 2017. In fact, payment was made on 22 September 2017. How to calculate penalties?
In the period from 18.07 to 17.09 - the refinancing rate is 9%.
In the period from 18.09 to 21.09 - 8.5%.
P. for the period from 18.07-17.09 = 85000 * 9% * 1/300 * 62 = 1581 p.
P. for the period from 18.09 to 21.09 = 85000 * 8.5% * 1/300 * 4 = 96.33
Penalty for the entire period of delay = 1581 + 96.33 = 1677.33 rubles.
In the online calculator, you also need to carry out 2 calculations, first specifying the rate of 9% and 62 days, after which the rate of 8.5% and 4 days. The results of calculations in the calculator must be added. The result is the same as above.
Example 2 under the new rules:
Debt on insurance premiums - 85,000 rubles. The payment deadline is 10/16/2017 for contributions for September 2017. In fact, the payment was made on December 22, 2017. How to calculate the penalty if the refinancing rate does not change.
Insurance premiums are payments of an individually compensated nature, which are transferred to extra-budgetary funds in order to ensure the right of citizens to retirement and benefits. Simply put, these are amounts paid by employers on behalf of their employees. Tariff rates for the calculation are determined by the law "On insurance premiums to the Pension Fund, FSS, MHIF" dated 24.07.2009 No. 212-FZ. There is a fixed amount for individual entrepreneurs. In this article, we will consider penalties on insurance premiums in case of arrears, an example of calculation and accounting with postings.
The sums insured are transferred as mandatory monthly payments. The law determines the date before which the money should be sent - the 15th day of the month following the reporting one. If this day is a day off, then the next working day is considered the end of the payment period.
Obligatory amounts must be transferred by the employer on time and in full. If the established order is violated, government bodies can collect arrears and penalties from the firm.
When penalties are charged on PFR insurance premiums
Refusal to transfer funds is fraught with punishment - penalties and fines established by the regulatory authorities. The amounts are calculated based on the length of the non-payment period. Penalty interest is charged for each day overdue starting from the end date of the permitted period.
The day of transfer of the debt is not taken into account in the period of non-payment used to calculate the amount of the fine. According to Law No. 212-FZ, the obligation is considered fulfilled:
- from the moment the transaction related to the transfer of money to the relevant authorities is reflected on the company's account;
- from the date of submission to the bank of a properly executed payment order;
- from the date of the decision by the controlling body to offset previously overpaid amounts;
- from the moment of depositing cash at the bank's cash desk, administration to pay off the debt to the relevant fund.
That is, if the organization transfers money for March 2016 on April 18, the accounting service should be sent to extrabudgetary funds an amount equal to mandatory contributions increased by the amount of the penalty. In this case, the amount of sanctions will be calculated taking into account 2 days of delay - April 16 and 17.
How to calculate the default interest on insurance premiums
Fines are paid separately from insurance premiums. The transfer of debts does not exempt the company from penalties for missing the period established by law.
The amount of the sanction is calculated as a percentage of the amount of the contributions payable. This indicator is equal to 1/300 of the refinancing rate of the Central Bank of Russia in effect on the date of delay. From January 1, 2016, it is 11%.
To calculate the amount of the penalty, the formula is used:
P = S * D * CP * 1/300,
С - the amount of contributions payable;
D - the number of calendar days of delay;
CP is the refinancing rate.
Amounts that the company could not transfer for a good reason are excluded from the calculations. These situations include:
- suspension by court order of all banking operations firms;
- seizure of property belonging to the enterprise.
The amount of the fine determined by the formula is transferred in full on the same day as the overdue money. In order to quickly calculate penalties on insurance premiums, download the convenient →.
Accounting for insurance premiums
Insurance premiums are charged monthly. The transactions are created in the period to which the calculated amounts relate.
Accruals are displayed on account 69. Organizations must provide analytical accounting funds, for this, appropriate subaccounts are opened.
Insurance Premium Penalty Postings
Typical postings for accounting provided in the table below.
Example # 1. Calculation of penalties on insurance premiums in the FIU
Ander LLC transferred insurance premiums for March 2016 on April 19. What amount should be paid if the amount owed is 10 thousand rubles?
The calculation for this situation will look like this:
- It is necessary to determine all unknown indicators of the formula:
- The refinancing rate from January 1, 2016 is 11%;
- The non-payment period is 3 days: April 16, 17 and 18.
- Calculation by the formula: P = C * D * SR * 1/300 = 10000 * 3 * 11 * 1/300 = 1100 rubles.
- Drafting postings:
- Accrued contributions in the amount of 10 thousand rubles: debit 20, credit 69;
- A penalty in the amount of RUB 1100 was charged. for delay: debit 91, credit 69;
- Contribution arrears are listed: debit 69, credit 51;
- Penalty paid: debit 69, credit 51.
Example # 2. Calculation of penalties for arrears on insurance premiums in the Pension Fund of the Russian Federation
LLC "Sylphida" has accrued obligatory payments in the amount of 15 thousand rubles. Of these, 10 thousand rubles. were translated on April 13, and on the 5th - 18th.
The calculation in this case will be made using only 5 thousand rubles, since part of the amount was transferred on time:
P = S * D * CP * 1/300 = 5000 * 2 * 11 * 1/300 = 366.67 rubles.
Transaction transactions:
- Accrued contributions in the amount of 15 thousand rubles: debit 20, credit 69;
- Paid 10 thousand rubles: debit 69, credit 51;
- Penalty for delay was charged in the amount of 366, 67 rubles: debit 91, credit 69;
- The arrears of contributions in the amount of 5 thousand rubles were transferred: debit 69 credit 51;
- Penalty paid: debit 69, credit 51.
Methods of collecting fines and penalties
Organizations can pay penalties voluntarily. To do this, send to the fund payment order indicating the amount of the sanction. The document must contain the correct details, including the corresponding BCC.
If the payer has not paid off the debt on his own, the regulatory authorities have the right to collect the arrears. The procedure can be carried out government services by the following methods:
- send a collection order to the bank serving the company;
- decree bailiffs collect the required amount from the property of the debtor company;
- file a lawsuit in court for the recovery of penalties and insurance premiums by confiscating the assets of the payer, if he is an individual.
However, before any radical measures are taken, the services present the firm with a demand for payment of the debt. The document indicates the period during which the company can independently repay the delay. If the company is not listed cash, then the regulatory authorities have the right to recover. In this case, penalties can be debited only from the current account opened on the basis of the organization's agreement with the bank.
Failure to pay the insurance premium on time (by the 15th day of the next month, including the 15th) entails the accrual of a penalty. Penalty calculation starts on the day following the due date. The Federal Tax Service Inspectorate or the FSS (in relation to contributions for injuries) will send a request for the amount of debt and penalties accrued for the period of delay. Naturally, the payer's desire to check the correctness of the amount declared in the request, this can be done using the online calculator below.
Note:
The interest on arrears must be calculated in a new way from October 2017. The changes are as follows: if until October 1/300 of the refinancing rate was charged for each day of the entire debt period, then from October 1/300 is valid only in the first 30 days of the delay period, then the calculation is carried out at 1/150.
If the arrears occurred before October 2017
The calculator presented above allows you to carry out an online calculation according to the new rules, that is, for debts on insurance premiums that have arisen from 10/01/2017. If the arrears appeared earlier, then use the one that counts at 1/300 of the refinancing rate.
Instructions for the online calculator of penalties on insurance premiums from October 2017
To calculate the amount of the penalty, it is enough to know the amount of arrears, to correctly calculate how many days the debt lasts. The last indicator is calculated for the period from the next day after the due date to the day preceding the payment of the insurance premium for payments to the IFTS, for payments to funds - until the day of payment.
We enter the amount of arrears in the top line of the calculator.
The duration of the period of delay in payment of contributions is entered into the bottom line of the calculator.
To find out the amount of the penalty, you need to look in the lower blue field of the online form. The calculator immediately after entering numbers into the lines makes an online calculation.
This calculator contains a calculation formula taking into account the new rules, when 1/300 of the refinancing rate is applied for the first 30 days, for the next - 1/150.
Formulas for calculating penalty interest in a new way:
The first 30 days overdue: P = Arrears on the insurance premium * St. ref. * 1/300 * Days of delay.
From the 31st day of delay: P = Arrears on the insurance premium * St. ref. * 1/150 * Days of delay.
That is, since October, the amount of interest on insurance premium debts has been significantly increased in the event of a long non-payment of arrears.
The presented online calculator will come in handy when calculating penalties in order to check the calculations of the tax or fund in relation to the arrears of insurance premiums (no one is insured against errors). Also, the need for calculation arises when you independently submit an updated report on insurance premiums due to an increase in the amount to be paid, when you need not only to pay in addition the amount of contributions, but also the amount of interest on the excess amount.
How to count days of delay
For payment of insurance premiums, a specific payment deadline is set - the deadline date is the 15th day of each month for the ended calendar month. This date can shift by 1-2 days, if the 15th is Saturday, Sunday or a public holiday.
The period of delay in the insurance payment must be calculated from the next day. That is, if the payment deadline for August 2017 is September 15, 2017, then the first day for calculating the penalty is September 16, 2017. For September 2017, the payment deadline is 10/16/2017 (October 15th is Sunday), respectively, in case of non-payment, the penalty will begin to accrue from 10/17/2016. This rule is valid both for insurance premiums paid to the Federal Tax Service and to the FSS (for injuries)
The last day of the delay period depends on the place of payment of the installment. If the payment is made to the IFTS, then the last day is the day before the payment is made to repay the debt. If the payment is made to the FSS for Injury Contributions, then the last day of delay is the day the funds are actually transferred to the fund.
For example, arranging a debt to pay for August sums insured in the IFTS and the FSS on September 15, 2017. In fact, the amount of debt was transferred to the Federal Tax Service Inspectorate and the FSS on September 18, 2017. This means that penalties on contributions to the Federal Tax Service must be calculated in 2 days (September 16 and 17), and in the FSS for 3 days (September 16-18).
It turns out that if an organization made an insurance payment to the Federal Tax Service and the FSS on the next day after the payment deadline - September 16, 2017 for August, then penalties on contributions paid to the Federal Tax Service are not charged, and contributions to the FSS must be calculated in 1 day.
Example of calculating default interest in the calculator
Initial data such:
Insurance payment for September in the amount of 30,000 rubles. the organization transferred on December 18, 2017 to the Inspectorate of the Federal Tax Service, to the FSS the injury contribution was transferred for September in the amount of 200 rubles. December 18, 2017. How to calculate the amount of interest?
Penalty in the IFTS: the due date is 10/16/17, the delay period from 10/17/17 to 12/17/17 is 62 days.
Let's substitute in the online calculator in the upper field the amount of debt 30,000, in the lower field - 62 days.
The result of calculating the calculator = 799 rubles.
Let's check the correctness of the calculations according to the formula (from September 18, 2017, the refinancing rate is 8.5%):
Penalty at the Federal Tax Service = 30,000 * 8.5% * 1/300 * 30 + 30,000 * 8.5% * 1/150 * 32 = 255 + 544 = 799 rubles.
Penalty in the FSS: the due date is 10/16/17, the delay period from 10/17/17 to 12/18/17 is 63 days.
In the online calculator, in the upper field we enter 200, in the lower field - 63.
The result of calculating the calculator = 5.44 rubles.
If all taxes are paid on time, then the conversation is irrelevant. But, as practice shows, taxes are not always transferred on time. And in this case, penalties are charged in the established tax legislation okay.
Payment of tax under simplified taxation system
"Simplifiers", regardless of the applicable object of taxation, are obliged to pay advance payments based on the results of reporting periods and tax based on the results tax period(Article 346.21 of the Tax Code of the Russian Federation). Since the reporting periods are the I quarter, six months and nine months of the calendar year, and the tax period is the calendar year, it is necessary on a quarterly basis and at the end of the year (Article 346.19 of the Tax Code of the Russian Federation).
Chapter 26.2 of the Tax Code of the Russian Federation established following dates payment of advance payments and tax under the simplified taxation system:
- advance tax payments are paid no later than the 25th day of the first month following the expired reporting period - no later than April 25, July 25, October 25;
- - organizations - no later than March 31 of the year following the expired tax period, individual entrepreneurs - no later than April 30 of the year following the expired tax period.
Note. In 2017, "simplified" must pay advance payments no later than April 25, July 25 and October 25 (there is no postponement).
Calculation of penalties for late payment of tax under simplified taxation system
If the advance payments or tax under the simplified taxation system are paid later than the due date, the "simplified" will be obliged to pay a penalty.
In their economic essence, penalties are payments for the use of budget money, which are taxes not paid on time (advance payments of taxes).
The procedure for calculating penalties is established by Art. 75 of the Tax Code of the Russian Federation; it does not depend on the type of tax or advance tax payments:
- penalties are paid in addition to the amounts of tax due and regardless of the application of other measures to ensure the fulfillment of the obligation to pay tax, as well as measures of responsibility for violation of the legislation on taxes and fees;
- the penalty is calculated for each calendar day of delay in the fulfillment of the obligation to pay tax, starting from the next day of payment of the tax established by the legislation on taxes and fees;
- penalty for each day of delay is determined as a percentage of the unpaid tax amount - interest rate the penalty interest is assumed to be equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time.
Note! By general rule penalties must be paid simultaneously with the payment of tax amounts or after payment of such amounts in full. But, as a rule, they "forget" about the penalties, then they are collected forcibly by placing a claim on the current account. Also, penalties can be collected from other property of the taxpayer.
At the same time, the calculation of penalties for the payment of advance payments after the due date must be done taking into account the legal position of the Plenum of the SAC, expressed by it in paragraph 14 of Resolution No. 57 of July 30, 2013: if, at the end of the tax period, the amount of the calculated tax turned out to be less than the amount of advance payments to be paid during this tax period, it must be assumed that the penalties accrued for non-payment of these advance payments are subject to a commensurate reduction.
Especially for "simplified taxpayers" who apply the object of taxation "income minus expenses", we note that this procedure should also be applied if the amount of advance payments for tax paid in connection with the use of the simplified taxation system, calculated for the first quarter, six months and nine months, more amount minimum tax paid for the tax period in the manner prescribed by paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia dated 24.02.2015 N 03-11-06 / 2/9012, dated 27.10.2015 N 03-11-09 / 61543, dated 30.10.2015 N 03-11-06 / 2/62714) ...
Representatives of the Federal Tax Service interpret the designated legal position of judges as follows (recommendations are given for the territorial tax authorities): if the tax based on the results of the tax period is calculated in a smaller amount than the previously calculated advance payments during or based on the results of the reporting periods, then for a commensurate reduction of penalties, you must first make recalculation of advance payments in proportion to the amount of tax for the tax period, and the calculation of penalties occurs in an automated mode for the recalculated amount of advance payments. Penalty interest will be charged in the manner prescribed by Art. 75 of the Tax Code of the Russian Federation, for the recalculated amount of advance payments (Letter dated 05.02.2016 N ZN-4-1 / [email protected]).
Thus, the procedure for calculating penalties for the payment of taxes and advance payments after the due date is determined by the current legislation, the legal position of the highest court on this issue has been expressed, the opinion of the controlling authorities has also been presented. It would seem that there should not be any difficulties in calculating penalties for the tax paid under the simplified taxation system. But practice shows the opposite.
Calculation of penalties for tax under simplified taxation system on the example of a court decision
A striking example of a fundamentally different approach to the calculation of penalties is case N A78-5061 / 2016, considered in the RF Armed Forces Decision of 03.02.2017 N 302-KG16-21102: the calculations of penalties made by the tax authority, the "simplified" and the court did not coincide, the amount of interest payable turned out to be different.
This case stands out from the total mass of court cases also by the fact that, as a rule, taxpayers are trying to reduce the amount of interest to be paid in the total amount of claims - additional taxes and fines; separately, penalties are not reduced in court. And in the case under consideration, the only declared claim was the invalidation of the tax authority's claim to pay a penalty on single tax paid in connection with the use of the simplified taxation system.
The essence of the dispute
An individual entrepreneur went to court with a claim against the tax authority to invalidate the claim for payment of a penalty on tax paid in connection with the use of the simplified taxation system, in the amount of 34,984.81 rubles. as of 03/11/2016 (since in this case one cannot do without calculations, we give specific numbers).
The named individual entrepreneur was registered in the USRIP, in 2015 he applied the simplified taxation system with the object of taxation "income minus expenses".
The requirement tax authority informed the entrepreneur about the presence of arrears on penalties for tax paid under the simplified taxation system, for 2015 in the amount of 97,008.04 rubles. and pointed out the obligation of the applicant to pay it in due time.
The entrepreneur considered that this requirement violated his rights, and appealed against it to a higher tax authority, which dismissed the complaint. After that, the designated person appealed to the court, which considered that the applicant complied with the pre-trial procedure for resolving the dispute, the binding of which is provided for in paragraph 2 of Art. 138 of the Tax Code of the Russian Federation.
Thus, the essence of the dispute is that the calculation of penalties made by the tax authority specified in the demand (97,008.04 rubles) does not coincide with the calculation that the entrepreneur made (62,023.23 rubles), the difference was 34,984 , RUB 81 By this amount, the entrepreneur wanted to reduce the penalties to be paid to the budget.
Case materials
The disputed amount of penalties was accrued for 2015 on the basis of tax return with the simplified taxation system, submitted to the tax authority on 03/01/2016, due to the fact that advance payments for the I quarter and half of 2015 were paid later deadlines(see table 1, compiled on the basis of data from the tax declaration for the simplified taxation system for 2015, and table 2, compiled on the basis of the case file).
Table 1
Accrued payments for tax payable under simplified taxation system |
Amount, rub. |
The amount of tax payment under the simplified taxation system on an accrual basis, rubles. |
Advance payments for the 1st quarter of 2015 |
Due 1 375 093 |
1 375 093 |
Advance payments for the II quarter of 2015 |
Due 996,024 |
2 371 117 |
Advance payments for the III quarter of 2015 |
Decrease 776 681 |
1 594 436 |
Based on the results of the tax period 2015 |
Decrease 90 895 |
1 503 541 |
Total |
1 503 541 |
1 503 541 |
table 2
Payment of advance payments and following the results of the tax period for tax under simplified taxation system |
Amount (RUB) |
Date of actual payment |
Payment deadline in accordance with Ch. 26.2 of the Tax Code of the Russian Federation |
For the I quarter of 2015 |
200 000 |
24.04.2015 |
27.04.2015 |
For half a year 2015 |
20.07.2015 |
27.07.2015 |
|
300 000 |
26.08.2015 |
||
200 000 |
15.10.2015 |
||
For nine months of 2015 |
450 000 |
27.10.2015 |
26.10.2015 |
For the tax period 2015 |
353 540 |
16.03.2016 |
04.05.2016 |
Total |
1 503 541 |
Thus, the entrepreneur allowed cases of incomplete and untimely transfer of the amounts of advance payments by the deadlines established by law, and therefore, due to the totality of the norms of the Tax Code of the Russian Federation, the corresponding amounts of advance tax liabilities that were not received on time under the simplified taxation system were subject to penalties.
Position of the tax authority
In this case, the tax authority calculated penalties for advance payments without taking into account the final tax value for the simplified taxation system payable for the tax period.
When calculating the disputed penalties, the Inspectorate did not take into account the fact that certain amounts of arrears in advance payments for which it was made are disproportionate to the entrepreneur's total obligation under the simplified taxation system for 2015, declared in the amount of 1,503,541 rubles, and exceed it. For example, the amount of deferred debt on advance payments was:
- for the period 07/28/2015 - 08/25/2015 - 2,171,117 rubles. (1 375 093 + 996 024);
- for the period 26.08.2015 - 14.10.2015 - 1,871,116 rubles. (2 171 117-300 001);
- for the period 15.10.2015 - 25.10.2015 - 1,671,116 rubles. (1,871,116 - 200,000).
Thus, total amount the penalty calculated by the tax authorities is RUB 97,008.04, which, according to the court, is incorrect.
The position of an individual entrepreneur
The calculation of penalties presented by the applicant for late payment of tax under the simplified taxation system for 2015 in the amount of 62,023.23 rubles, according to the court, cannot deserve attention, since it is based on an incorrect interpretation of paragraphs 4 and 5 of Art. 346.21 of the Tax Code of the Russian Federation, providing for the calculation of obligations for this tax based on the cumulative method. The entrepreneur made such a calculation in isolation from the indicated circumstance, on a quarterly basis, and without taking into account the principle of absorption by subsequent obligations of the previous ones, with the adoption in this regard as a basis for calculating incorrect foam-generating indicators of the actual debt on advance payments.
The entrepreneur calculated the penalties based on the due dates for the advance payments, and not on the actual ones.
Position of the courts
In the case under consideration, all courts (including the RF Armed Forces) were unanimous in their opinion on the issue of calculating penalties. At the same time, the direct calculation of penalties by judges differs from the calculation made by the tax authority: the court recognized the calculation of penalties presented individual entrepreneur, incorrect, but the calculation made by the tax authority is also incorrect. The court satisfied the entrepreneur's application in part, the inspectorate's decision was invalidated in terms of a fine in the amount of RUB 11,641.3, that is, in the courts' opinion, the amount of penalties in this case is RUB 85,366.74. (see table 3).
Table 3
Period for calculating the default interest |
The amount of advance payments on the declaration (rubles) |
Due dates |
Payment amounts (rub.) |
Debt on advance payments versus tax (RUB) |
Commensurate arrears for penalties (clause 14 of the Plenum of the Supreme Arbitration Court of the Russian Federation N 57) (rub.) |
Days of delay |
Penalty calculation (RUB) |
28.04.2015 - 20.07.2015 |
I quarter - 1,375,093 |
24.04.2015 |
200 000 |
117 509 (1 503 541) |
1 175 093 |
1 175 093 x 0.000275 x 82 = 26 498.34 |
|
21.07.2015 - 27.07.2015 |
20.07.2015 |
1 175 092 (1 503 541) |
1 175 092 |
1 175 092 x 0.000275 x 7 = 2,262.05 |
|||
28.07.2015 - 25.08.2015 |
Half year - 996 024 |
1 175 092 + 996 024 = 2 171 116 (1 503 541) |
1 503 541 |
1 503 541 x 0.000275 x 29 = 11 990.74 |
|||
26.08.2015 - 14.10.2015 |
26.08.2015 |
300 000 |
2 171 116 - 300 000 = 1 871 116 (1 503 541) |
1 503 541 |
1 503 541 x 0.000275 x 50 = 20 673.69 |
||
15.10.2015 - 25.10.2015 |
15.10.2015 |
200 000 |
1 871 116 - 200 000 = 1 671 116 (1 503 541) |
1 503 541 |
1 503 541 x 0.000275 x 11 = 4 548.21 |
||
26.10.2015 - 26.10.2015 |
Nine months - a decrease of 776,681 |
1 671 116 - 776 681 = 894 435 (1 503 541) |
894 435 |
894 435 x 0.000275 x 1 = 245.97 |
|||
27.10.2015 - 31.12.2015 |
27.10.2015 |
450 000 |
894 435 - 450 000 = 444 435 (1 503 541) |
444 435 |
444 435 x 0.000275 x 66 = 8 066.50 |
||
01.01.2016 - 08.03.2016 |
444 435 (1 503 541) |
444 435 |
444 435 x 0.000366 x 68 = 11 081.24 |
||||
Total: |
85 366,74 |
To calculate penalties, the value of the refinancing rate in 2015 - 2016 is required: the interest rate of penalties is taken equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time.
In 2015, the refinancing rate of the Central Bank of the Russian Federation was 8.25% per annum (Ordinance of the Central Bank of the Russian Federation of 13.09.2012 N 2873-U).
From 01.01.2016 the refinancing rate was equated to the key rate and equal to 11% per annum (Information of the Central Bank of the Russian Federation dated July 31, 2015 "On the key rate of the Bank of Russia", Ordinance of the Central Bank of the Russian Federation dated 11.12.2015 N 3894-U "On the refinancing rate of the Bank of Russia and key rate of the Bank of Russia ").
Thus, the rate of interest for each day of delay was:
- in 2015 - 0.000275 (1/300 x 8.25%);
- in 2016 - 0.000366 (1/300 x 11%).
In the calculation of penalties, the courts took into account the explanations of clause 14 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation N 57. At the same time, it was noted that the procedure for calculating penalties is not made dependent on whether the corresponding advance payments are paid during or at the end of the reporting period, whether they are calculated on the basis of tax base determined in accordance with Art. 53 and 54 of the Tax Code of the Russian Federation and reflecting real financial results activities of the taxpayer.
Penalties for non-payment of advance tax payments within the established time limits shall be calculated before the date of their actual payment or, in case of non-payment, until the due date for payment of the relevant tax.
If, at the end of the tax period, the amount of the calculated tax turned out to be less than the amounts of advance payments payable during this tax period, the courts proceed from the fact that the penalties accrued for non-payment of these advance payments are subject to a commensurate reduction.
This procedure should also be applied if the amount of advance tax payments calculated at the end of the reporting period is less than the amount of advance payments due during this reporting period.
Similar explanations regarding the need for a commensurate reduction of penalties in the event of late payment of advance payments when their indicators are exceeded for the respective reporting periods in relation to the amount of tax at the end of the tax period are contained in the Letters of the Ministry of Finance of Russia N 03-11-06 / 2/62714 and the Federal Tax Service of Russia N ZN- 4-1 / [email protected] But at the same time, the above explanations do not contain an appropriate algorithm for a commensurate reduction in penalties.
According to the courts, guided by the principles of reasonableness and objectivity, proportionate in determining the penalty for late payment of advance payments for reporting periods in relation to the total amounts of tax for the relevant tax period, such an indicator should be recognized that the arrears of advance payments for calculating the penalty are equal to the amount of tax if they are exceeded over the latter.
Accordingly, in the case under consideration, the amount of debt for calculating the penalty for advance tax payments under the simplified taxation system for the six months of 2015 for the given periods should not have exceeded RUB 1,503,541. for each of them.
Thus, the amount of penalty interest on the contested claim in the amount of RUB 11 641.30. (97 008.04 - 85 366.74), in the opinion of the court, is unduly presented to the applicant, and therefore, under these circumstances, the court concluded that the inspectorate did not prove the compliance of the contested claim with the actual obligation of the taxpayer to pay the tax interest in question, paid in connection with the use of the simplified taxation system, for 2015 in the above amount (11,641.30 rubles), in connection with which it was issued in violation of Art. 45, 69, 75 of the Tax Code of the Russian Federation and violates the rights and legitimate interests of an entrepreneur in the field of his economic activity in this part.
In the given case, proportionality is that the amount of liability must correspond to the amount of tax (1,503,541 rubles), for an amount exceeding the indicated amount, liability cannot be applied. The obligation to pay advance payments on account of payment of the calculated tax for the tax period would have been fulfilled at the moment when the taxpayer would have paid the entire amount in the amount of 1,375,093 rubles. for the I quarter and the amount of 128,448 rubles. for half a year, since it will amount to 1 503 541 rubles. The calculation submitted by the applicant to the court is based precisely on the indicated principles provided for by law, and amounts to a fine of RUB 62,023.23. But in fact, the entrepreneur did not pay the advance payments on time.
"Simplifiers", regardless of the applicable object of taxation, are obliged to pay advance payments based on the results of the reporting periods (for the first quarter, six months and nine months) and tax based on the results of the tax period. In case of payment of advance payments and tax under the simplified taxation system later than the established deadlines, the tax authority will charge penalties and issue a demand for their payment.
When paying penalties, the "simplified" should check the calculation of penalties by tax authorities: as practice shows, they do not always calculate the penalties correctly. It should be remembered that if, at the end of the tax period, the amount of the calculated tax turned out to be less than the amounts of advance payments payable during this tax period, then the penalties accrued for non-payment of these advance payments are subject to a commensurate reduction. This opinion is fully consistent with current legislation, the legal position of the Plenum of the Supreme Arbitration Court, and it is applied by the courts in practice when considering similar cases.
Of course, you need to pay advance payments and tax under the simplified taxation system within the timeframe established by law, but if tax payments actually paid later, then the calculation of the penalties must be done correctly.