The organization applies USNO (income-expenses). What to do with penalties if at the end of the year the tax turned out to be less than advances: 9 months payable 3.046.329, at the end of the year tax 657627. Advances for nine months paid in the amount of 471.000 that the tax at the end of the year is 657627. 10.02.2017 paid 186627. The declaration was submitted on 03.29.2017 for advance payments that were not paid, calculated penalties: 3046329-471000=2575329 (not paid) 2575329х10%/300*108 days (from 26.10 as of February 10, 2017) = 92711.84. When it became known that the tax is less than advance payments for 9 months. made a recalculation of penalties: tax for the year 657627-471000 (paid) * 10% / 300 * 108 days. =6780.78 I believe that this amount of penalties should be paid to the budget. 05/04/2017 ordered a certificate on the status of settlements: the IFTS calculated penalties in the amount of 134737.60. What are my actions for the IFTS to recalculate penalties? Apply in any form or are there developed forms of appeal for this? Haven't received the request yet.
Answer
Answered by Ksenia Yurakova, expert on taxes and fees.
If the single tax at the end of the year turned out to be less than the listed advance payments, then the tax authorities have the right to calculate penalties only from advance payments that do not exceed the amount of tax for the year (clause 14 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, Letter of the Ministry of Finance dated February 24, 2015 No. 03-11-06/2/9012, Letter of the Federal Tax Service of Russia dated 05.02.16 No. ЗН-4-1/ [email protected]).
Thus, if you were charged penalties for late advance payments, and at the end of the year the amount of tax turned out to be less than advances, you can demand a reduction in penalties from the tax authorities. To do this, write to the tax office an application for reducing penalties in free form with links to letters from the Ministry of Finance and the Federal Tax Service.
How to calculate advance payments single tax with simplification
Calculate advance payments for a single tax on an accrual basis from the beginning of the year.
To do this, use the formula:
At the same time, if the organization received a loss (expenses more than income), advance payment for a single tax with simplification for reporting period is 0.
This procedure follows from paragraph 4 of article 346.21 tax code RF.
The taxpayer must transfer the accrued amount of the advance payment to the budget for the entire reporting period. At the same time, it can be reduced by the amount of advance payments accrued based on the results of previous reporting periods. In this regard, according to the results of the next reporting period, the organization may have the amount of the advance payment not for additional payment, but for reduction. For example, this is possible if the level of income by the end of the year will decrease, and the amount of expenses will increase.
Calculate the advance payment for a single tax in case of simplification for additional payment (reduction) at the end of the reporting period using the formula:
This procedure follows from paragraphs 4 and 5 of Article 346.21 of the Tax Code of the Russian Federation.
The resulting positive difference (advance payment for additional payment).
How to transfer a single tax with simplification to the budget
A responsibility
If a single (minimum) tax or advance payments on it are transferred late, then you will have to pay penalties (Article 75 of the Tax Code of the Russian Federation).
From October 1, 2017, the amount of penalties for delays over 30 days will be doubled (subparagraph “b”, paragraph 13, article 1 of the Law of November 30, 2016 No. 401-FZ).
Penalties will be charged for each day of delay. Including weekends and non-working holidays. The term will be counted from the day following the deadline for paying the tax, until the day when the organization transferred the money or settled the debt by offset.
Please note: there are no penalties charged on the day of payment. This is due to the fact that they are charged only from arrears. On the day when the debt is paid, it is considered repaid. That is, the basis for calculating penalties on this day is zero. This procedure follows from paragraph 3 of article 45, paragraphs 3 and 4 of article 75 of the Tax Code of the Russian Federation and section VII of the Requirements approved by order of the Federal Tax Service of Russia dated January 18, 2012 No. YaK-7-1 / 9.
Even if the taxpayer applies for a deferral (installment plan) or investment tax credit, this will not exempt him from having to pay penalties. This is stated in paragraph 2 of paragraph 3 of Article 75 of the Tax Code of the Russian Federation.
Can the inspectorate reduce the penalties it charged for late payment advance payments? Yes, if the amount of the single tax or the minimum tax at the end of the year is less than the amount accrued advance payments. In this case, the inspection is obliged to recalculate (reduce) penalties in proportion to the amount of the single or minimum tax actually accrued for the year.
Such clarifications are contained in the letters of the Ministry of Finance of Russia dated October 30, 2015 No. 03-11-06/2/62714, dated October 27, 2015 No. 03-11-09/61543, dated February 24, 2015 No. 03-11-06 /2/9012, Federal Tax Service of Russia dated February 5, 2016 No. ZN-4-1/1711. The conclusions in the letters are based on the legal position of the Plenum of the Supreme Arbitration Court of the Russian Federation (Resolution No. 57 of July 30, 2013).
Penalties are not charged only if the arrears arose for the following reasons:
- the inspection made a decision to seize the property of the taxpayer;
- the court decided to suspend operations on the taxpayer's accounts, seized money and property.
Moreover, penalties are not charged for the entire period of validity of these decisions.
There is one more exception. You will not have to pay penalties if the arrears arose due to the fact that, when calculating taxes, the taxpayer was guided by written explanations from regulatory agencies (clause 8, article 75 of the Tax Code of the Russian Federation). That is, for example, any letters from the Ministry of Finance of Russia or the Federal Tax Service of Russia.
If the arrears in the single tax for the year are revealed during the audit, then the taxpayer and his employees can be brought to tax, administrative, and in some cases even criminal liability (Article 122 of the Tax Code of the Russian Federation, Article 15.11 of the Code of Administrative Offenses of the Russian Federation, Article 199 of the Criminal Code of the Russian Federation) .
You did not pay advance payments on the simplified tax system on time
What to do with penalties if at the end of the year the tax turned out to be less than advances
It happens that advance payments under the simplified system, which are paid during the year, turn out to be more than the tax accrued at the end of the year. In this case, the amount of penalties for late payment of advances is subject to a proportional reduction. This is stated in paragraph 14 of the decision of the Plenum of the Supreme arbitration court RF dated July 30, 2013 No. 57 and letter of the Russian Ministry of Finance dated August 16, 2013 No. 030208/33518. Wherein this rule applies both in the case when at the end of the year a “simplified” tax is accrued, and when the minimum tax is received for payment and it is less than the calculated advances. These are the explanations of the financial department Russian Federation(See Letter No. 030207/1323 of the Russian Ministry of Finance dated December 29, 2012).
What exactly is meant by a proportional reduction, the controllers do not explain with an example. Most likely, penalties will be charged not from the amount of the advance, but from the tax received at the end of the year. By at least, such a scheme corresponds to the procedure that applies to interest on income tax (letter of the Federal Tax Service of Russia dated November 11, 2011 No. ED-4-3 / 18934).
What to do with overpaid fees
If you overpaid penalties to the budget, write to the tax office an application for the return of overpaid penalties or their offset against future tax payments (clauses 4, 6 and 14 of article 78 of the Tax Code of the Russian Federation). fixed form there is no such statement - make up the paper in any form. A sample document can be found at electronic journal"Simplification". To do this, go to the site http://e.26-2.ru and in the upper left corner select the “Forms” section from the menu, then in the search bar enter the desired query: “application for a refund of an overpayment of tax” or “application for tax offset." A list of required documents will appear in the list that appears.
Nikita Kiselev, UNP expert
“... We are on a simplified system with the object “income minus expenses”. In 2015, advances were calculated for payment: in the first quarter - 50 thousand rubles, for the first half of the year - 70 thousand rubles, for nine months - 80 thousand rubles. No advances were paid, but at the end of the year the minimum tax was 74,000 rubles. We listed it on March 31st. But the inspectorate still accrues penalties from the advance - 80 thousand rubles. It's right?.."
From a letter from the chief accountant Lyudmila Vorfluseva, Murmansk
Simplified companies pay advances no later than the 25th day of the month following the reporting one. As soon as the company submits the declaration, the tax program will calculate penalties. If the annual tax, including the minimum, is less than the advance, inspectors are entitled to charge penalties only for a part of the amount (letter of the Federal Tax Service of Russia dated 05.02.16 No. ZN-4-1 / [email protected]). For an example of calculating penalties, see UNP No. 10, 2016.
The company paid the tax on 31 March. From this date, inspectors are not entitled to charge penalties, since there are no more arrears. To reduce penalties, submit a free-form application to the inspection. In it, refer to the letter of the Federal Tax Service. And if that doesn't work, write a complaint to the FTS.
Such an application is submitted in any form. It makes sense to include:
- information about payment order in which an error was made (date, payment order number, payment amount and name of the tax / contribution);
- information about the attribute you want to clarify, indicating the correct data.
Attach a copy of the payment you want to clarify to the application for clarification of payment. Clarification of tax payments: actions of the Federal Tax Service Inspectorate After receiving your application, the tax authorities may offer to reconcile payments (clause 7, article 45 of the Tax Code of the Russian Federation). True, this is optional. O decision according to your application for clarification of the payment, the IFTS must inform you within 5 working days after making such a decision. If the decision is positive, and before it is made, penalties will be charged to you, then they will be reversed (clause 7, article 45 of the Tax Code of the Russian Federation).
Application for tax offset from one kbk to another
The tax service can only recalculate for the last 3 reporting periods. If the taxpayer has paid an amount in excess of the required amount, then it can be:
- offset against the payment of tax for the next period;
- return in full to the person or organization.
However, the latter is possible only if an appropriate application is submitted, which indicates the details of the personal account to which the specified amount must be returned.
When is a recalculation needed? For individuals recalculation transport tax possible in the following situations: If a mistake was made in the tax notice. If any inaccuracy is found regarding the power of the car that is taxed, or an incorrect tax rate, or not applying the benefits that the car owner has, you must contact the tax office that sent or issued the notification as soon as possible.
Application for offset of overpaid tax: sample
The fact is that CSCs change quite often and employees of commercial companies do not always have time to track these changes in time. Responsibility for errors in the CSC rests entirely on the shoulders of taxpayers.
If the accountant of the organization incorrectly indicated the BCC in the payment documents, this means only one thing: the payment will go for other purposes. That is, in fact, the money will go to the budget, but at the same time it will be impossible to distribute it correctly, so it will be considered that the state did not receive these funds.
In this regard, the tax service specialists will file this as a arrears on the corresponding income item (even if an overpayment is formed on another item due to such confusion), which means that in the future this will entail the imposition of penalties and fines on the taxpayer.
Clarification of payment to the tax
Features of the document and general points An application for a tax offset from one CSC to another can be written either in free form or according to an established unified model. Regardless of which method is chosen, you need to refer to Article 78 of the Tax Code of the Russian Federation.
We will take a standard form as an example, since it contains all the necessary lines, is convenient and easy to fill out. First of all, let's say that you can enter information into the form both on a computer and by hand.
If the second option is chosen, then you need to ensure that the document does not contain inaccuracies, errors and edits. If they did happen, another form should be filled out.
The application must be signed by the applicant or his legal representative - the head of the organization or another person authorized to act on his behalf.
Payment order for penalties in 2017-2018 - sample
By the way, if the tax authorities themselves discover an overpayment, they will set it off against the arrears on another tax (of the same “level”), or penalties, a fine on such a tax on their own (clause 5, article 78 of the Tax Code of the Russian Federation). How to apply for an overpayment tax offset An application for a tax offset (KND 1150057) is submitted in accordance with the form approved by the Federal Tax Service (Appendix N 9 to the Order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8 /). Application for a tax overpayment offset (form) In the form of an organization and an individual entrepreneur, they fill out only page 1. The second is intended for individuals who are not entrepreneurs.
Important
There is no order for filling in the form, but in general, the rules for reflecting data in it are intuitive. In addition, there are some explanations at the end of the form. Application for a credit of overpaid tax: sample The sample provided by us is also relevant for 2018.
Application for recalculation of tax
I am a recipient of an old-age pension, a labor veteran, which is confirmed by the relevant certificates (copies of certificates are attached). So, since the year I have been assigned the second group of disability due to a general illness. Disability was established for me indefinitely, in connection with which I am disabled.
In accordance with Art. 391 of the Tax Code of the Russian Federation if land plot is owned, among other things, by a person who is a disabled person of group II (if the disability was established before the year) then the tax base, with which the amount of tax is calculated, is subject to reduction by an amount in the amount of rubles. cop. Also, in accordance with Art. 395 of the Tax Code of the Russian Federation, certain categories of taxpayers are provided with tax benefits (that is, they are exempt from paying land tax).
How to make an application to the Federal Tax Service for the recalculation of transport tax?
Department Inspector desk audits checks the compliance of previously accrued tax amounts in the cards personal accounts with the calculations available in the payer's files and if there are discrepancies, notifies the taxpayer of the need to reconcile the calculations (due to discrepancies with the data of the tax inspectorate). The taxpayer is obliged to submit to the tax office all Required documents to confirm the amounts specified in the application.
The tax authorities have the right, without a statement from the organization, to deduct the overpayment of tax towards repayment of debts on the payment of penalties, for the same tax, regardless of the period for which they were accrued, with the obligatory notification of the payer of the transaction. The offset of an overpayment of one tax against the debt on other payments of this taxpayer is independently carried out by the tax authorities within the budget account for which it arose.
- the amounts of overpaid penalties, tax sanctions (penalties) in excess of the accrued amounts for organizations are immediately included in the payment of the main payment with the corresponding entries in the personal account. Tax authorities within two weeks from the date of the specified operation notify the taxpayer of the recalculation.
We are talking about documents used to hold accountable for violations of the law on personalized accounting.< … Требование о представлении пояснений еще не значит, что налоговики нашли ошибку Если после того, как сотрудники ИФНС затребовали пояснения к представленной декларации, налогоплательщик сдаст уточненку, то штрафа из-за ошибки в первоначальной декларации, приведшей к неполной уплате налога, не будет. Naturally, provided that the arrears were repaid in a timely manner.< … Главная → Бухгалтерские консультации → tax control Updated as of: January 16, 2018
Having made a mistake in the payment order for the transfer of taxes or insurance premiums (except for contributions “for injuries”), the taxpayer has the right to write a letter to the tax office to clarify the payment (clause 7 of article 45 of the Tax Code of the Russian Federation). True, not all errors in the payment can be corrected in this way.
In case of disagreement on this issue, the result of the examination may act as such a document;
- a document that confirms the right to receive transport tax benefits (certificate of the presence of a disabled child in the family, veteran's certificate, and so on).
All of the above documents must be provided in originals, since copies of documents are not grounds for recalculating transport tax.
The amendments relate to activities that without fail are carried out when a taxpayer transfers from one IFTS to another.< … Безопасная доля вычетов по НДС Высокая доля НДС-вычетов может привести к пристальному вниманию проверяющих.
Attention
How is the safe share of VAT deductions calculated, where can I find it, and how is it applied?< … Увольнение родителя ребенка-инвалида: есть особенности В случае, когда в организации планируется сокращение штата и среди прочих под это сокращение попал работник, являющийся родителем ребенка-инвалида, возможно дату его увольнения придется перенести или вообще сохранить за ним рабочее место.
< … Проверять поступление электронных сообщений из ПФР нужно ежедневно Согласно действующему порядку страхователь должен каждый день (кроме выходных и праздников) проверять, не поступили ли электронные документы из фонда.
Having submitted the Calculation of insurance premiums for the 1st quarter of 2017, I indicated the accrual of insurance premiums in the calculation. Accordingly, these amounts went into the payable section, but this action of mine was not correct, and, noticing the error, I submitted a corrective report, because. in this period, our expenses exceed the amount of insurance premiums payable (payments up to 1.5 years). The tax office, having received the initial calculation, sent a demand for payment before I submitted the adjustment, accruing penalties accordingly. How to write a letter to the IFTS on the cancellation of the amount of interest on contributions?
Answer
However, just in case, send a letter in which you demand:
So that the inspection does not take actions to collect fees, since you have submitted an updated calculation and changed the amount payable,
For the inspection to count the fines.
Write the body of the letter like this:
LLC “…” erroneously filled out the primary calculation. The company incorrectly filled in the lines _________ (here explain in which lines of which sections of the calculation they made a mistake). LLC “…” found an error in time and submitted an updated calculation on 05/05/2017.
In the revised calculation, the amount on the lines _________ (write the lines) turned out not to be paid, but to be reimbursed.
In this regard, the company is not obliged to comply with requirement No. __ of ____. Please do not inspect further action for the collection of contributions at the request of No. __ dated __________.
In addition, the inspectorate accrued interest on the amount of contributions ___________ for the period from __________ to ___________. Due to the fact that the amount of contributions turned out not to be paid, but to be reimbursed, we ask you to reset the amount of penalties.
The form of the document "Application for the recalculation of tax" refers to the heading "Application". Save the link to the document on social networks or download it to your computer.
To the Federal tax service, Interdistrict Federal Tax Service of the Russian Federation No. __ for _________ region
Address: __________________________________
Applicant: _____________________________
Address: ______________________________
STATEMENT
I, ______________________ ____________, b. I am the owner of the land plot located at the address: ______________________ with the cadastral number ________________.
Recently, the Interdistrict IFTS of Russia No. ___ for __________ region was sent to me tax notice No. _______, in which I was informed that I had been charged the amount of tax in the amount of ________ rubles. ___ kop.
Also, the notification stated that as of __________, I have an arrears in the amount of ____________ rubles. ___ kop. and arrears of penalties in the amount of ________ RUB. ___ kop. (a copy of the notice is attached).
For your information, I was told that if I am eligible for tax benefits, then in accordance with the legislation on taxes and fees, I need to present in tax authority documents that are the basis for the provision tax breaks.
In fulfillment of the above requirement, I provide the following information.
In accordance with Art. 387 Tax Code of the Russian Federation land tax(hereinafter in this chapter - tax) is established by this Code and regulatory legal acts representative bodies municipalities, is put into effect and ceases to operate in accordance with this Code and regulatory legal acts of representative bodies of municipalities and is obligatory for payment in the territories of these municipalities.
When establishing a tax by regulatory legal acts of representative bodies of municipalities (laws of cities federal significance Petersburg and Moscow) may also establish tax incentives, the grounds and procedure for their application, including the establishment of the amount of a tax-free amount for certain categories taxpayers.
I, ______________, am a recipient of an old-age pension, a labor veteran, which is confirmed by the relevant certificates (copies of certificates are attached).
So, since ____________, I have been assigned the second group of disability due to a general illness. Disability was established for me indefinitely, in connection with which I am disabled.
In accordance with Art. 391 of the Tax Code of the Russian Federation, if the land plot is owned, including by a person who is a disabled person of group II (if disability was established before ___________), then the tax base, from which the tax amount is calculated, is subject to a reduction in the amount of ____________ rubles. ___ kop.
Also, in accordance with Art. 395 of the Tax Code of the Russian Federation, certain categories of taxpayers are provided with tax benefits (that is, they are exempt from paying land tax).
I believe that, as a pensioner, a disabled person of the second group, I have the right to receive the appropriate tax benefits established in the Tula region.
Also, if I have the right to receive appropriate benefits, I ask you to return to me the overpaid amount of tax for the last three years. Please transfer the specified amount to my account in Sberbank _________________________________.
Moreover, in order to resolve the issue of reducing the amount of tax levied on me, I had to resort to the help of lawyers, for whose services I paid _________ rubles. ___ kop. I would like to transfer the specified amount to the above account.
So, in accordance with Art. 2 federal law RF dated 02.05.2006 “On the Procedure for Considering Appeals from Citizens of the Russian Federation” citizens have the right to apply personally, as well as send individual and collective appeals to government bodies, organs local government and officials.
Based on the aforesaid and guided by Article. 2 FZ "On the procedure for considering applications of citizens of the Russian Federation"
1. Recalculate the tax accrued to the Applicant in accordance with the benefits available to him;
2. Return the overpaid amount of tax to the Applicant by transferring it to the above account;
3. On the decision taken on this application, please inform me in writing at the above address;
Application:
1. Copy social card Moskvich;
2. Copy of Tax Notice;
3. Copy of certificate of disability;
4. Copies of the pension certificate and certificate of the Veteran of Labor;
5. Copy of the paid provision agreement legal services with copies of payment documents;
" "______________ G. ______________/_____________
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It is no secret that office work has a negative impact on both the physical and mental state of the employee. There are quite a lot of facts confirming both. -
At work, each person spends a significant part of his life, so it is very important not only what he does, but also who he has to communicate with. -
Gossip in the work team is quite commonplace, and not only among women, as is commonly believed.
Having made a mistake in the payment order for the transfer of taxes or insurance premiums (except for contributions “for injuries”), the taxpayer has the right to write a letter to the tax office to clarify the payment (clause 7 of article 45 of the Tax Code of the Russian Federation). True, not all errors in the payment can be corrected in this way.
Errors that cannot be corrected by payment clarification
Critical errors in the payment order include an incorrect indication (clause 4, clause 4, article 45 of the Tax Code of the Russian Federation):
- account numbers Federal Treasury;
- name of the beneficiary's bank.
If you make a mistake in these details, then the obligation to pay the tax/contribution will be considered unfulfilled. Accordingly, you will have to re-transmit the amount of tax / contribution to the budget, as well as pay penalties (Article 75 of the Tax Code of the Russian Federation).
Non-critical errors in the payment order
All other errors in the payment order (for example, indicating an incorrect CSC (Letter of the Ministry of Finance dated 19.01.2017 N 03-02-07 / 1/2145)) do not lead to the fact that the payer's obligation to pay the tax / contribution is recognized as unfulfilled, and correct this It is possible to make a mistake by specifying the payment.
Application for clarification of payment to the tax office
The form of clarification of tax payments is not legally approved. Such an application is submitted in any form. It makes sense to include:
- information about the payment order in which an error was made (date, number of the payment order, payment amount and name of the tax / contribution);
- information about the attribute you want to clarify, indicating the correct data.
Attach a copy of the payment you want to clarify to the application for clarification of payment.
Clarification of tax payments: actions of the Federal Tax Service
After receiving your application, the tax authorities may offer to reconcile payments (clause 7, article 45 of the Tax Code of the Russian Federation). True, this is optional.
The IFTS must inform you of the decision made on your application for clarification of payment within 5 working days after such a decision is made.
If the decision is positive, and before it is made, penalties will be charged to you, then they will be reversed (clause 7, article 45 of the Tax Code of the Russian Federation).
Clarification of tax payment: sample
An application for clarification of payment to the tax office may look like in the following way:
In addition, we ask you to recalculate the penalties accrued for the period from the day the tax was actually paid to budget system RF until the day the decision is made to clarify the payment.
