Reasons for delay in filing the UTII declaration. Penalty for late filing of an application for registration as a UTII payer - Buhonline. Fines on UTII for individual entrepreneurs

From tax sanctions to our difficult time no taxpayer can be insured. 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 within the deadline established by the legislation on taxes and fees tax authority at the place of registration- 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 less than a 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, the minimum 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 provide 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. Tax amount according to said declaration equal to 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 you were familiarized with the Act against your signature. tax audit. 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 responsibility for committing 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) heavy 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 a larger amount. 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 did not carry out business activities 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 on time in the future, to pay taxes in 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. Help from the service bailiffs 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!

Each payer for each tax must submit a declaration to the tax office, except in cases provided for by law. This follows from paragraph 1 of Article 80 of the Tax Code of the Russian Federation. If, for example, in relation to a special tax regime (STR) in the form of a patent system, the obligation to submit a declaration is not provided, then payers of the single tax on imputed income (UTII) are required to submit declarations quarterly. Failure to fulfill this obligation will entail corresponding liability. The fine for violating the procedure for filing a UTII declaration in 2017 is provided for by both the Tax Code of the Russian Federation and the Code of the Russian Federation on administrative offenses.

Declaration of UTII

Payers using SNR in the form payment of UTII, pay tax to the budget and report to the relevant inspectorate of the Federal Tax Service of Russia on a quarterly basis. The UTII payer, based on the results of each quarter during the year, must submit a declaration with tax calculation to the tax office (Article 80, Article 346.32 of the Tax Code of the Russian Federation).

The declaration is submitted to the inspectorate in accordance with the form and recommendations for filling out, approved by Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/.

The deadlines for filing a UTII declaration in 2017 are as follows:

For the 4th quarter of 2016 – no later than January 20, 2017;
For the 1st quarter of 2017 – no later than April 20, 2017;
For the 2nd quarter of 2017 – no later than July 20, 2017;
For the 3rd quarter of 2017 – no later than October 20, 2017.

It is important to understand that the single tax is calculated based on possible, and not actually received, income (Article 346.27, paragraph 1 of Article 346.29 of the Tax Code of the Russian Federation). For this reason, the payer needs to declare not actual, but imputed income. Payers of UTII pay a fixed tax and report to the tax office even with minimal or no income.

An individual entrepreneur or organization that has ceased the relevant activity for which they pay UTII is removed from tax registration.

To do this, they submit to the appropriate inspectorate of the Federal Tax Service of Russia, with which they were registered as a UTII payer (Appendices 3, 4 to the Order of the Federal Tax Service of Russia dated December 11, 2012 N ММВ-7-6/):

Form N UTII-3 – for the organization;
Form N UTII-4 – for an individual entrepreneur.

For UTII payers who have not been deregistered, the following is prohibited:

There are no specifics regarding the deadlines for declaring UTII if the UTII payer has ceased the relevant activity. Deregistration only on the basis of an application submitted to the inspectorate is legal (Letter of the Federal Tax Service of Russia dated March 20, 2015 N GD-4-3/);
If one of the retail outlets ceases to operate in the middle of the tax period, UTII period must be calculated for the full month in which the specified facility ceased operations.

Tax liability

Late filing of a declaration (for example, if the deadline for submitting a UTII declaration for the 1st quarter of 2017 is missed by two months) may entail liability: in the form of a fine of 5% of the amount of tax that must be calculated and paid according to the declaration for a given tax period, for each month of delay, but not more than 30% of this amount and not less than one thousand rubles (clause 1 of Article 119 of the Tax Code of the Russian Federation).

Administrative responsibility

Violation of the deadlines for declaring UTII entails administrative liability of the entrepreneur or responsible official of the organization in the form of a warning or fine (300 - 500 rubles) (Article 15.5 of the Code Russian Federation on administrative offenses).

Brief up-to-date information about the obligation to pay UTII, the procedure, deadlines for its payment and declaration is also contained on the official website of the Federal Tax Service of Russia on the Internet.

Penalty for late submission of UTII reports

Organizations and individual entrepreneurs that are payers of UTII must submit a declaration for this tax. Currently, the form approved by the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353 is in force (clause 2 of the order of the Federal Tax Service of Russia dated December 22, 2015 No. ММВ-7-3/590).

The tax period for UTII is a quarter (Article 346.30 of the Tax Code of the Russian Federation). The declaration must be submitted to the tax authority no later than the 20th day of the month following the previous quarter (clause 3 of Article 346.32 of the Tax Code of the Russian Federation).

If the company (IP) is late in submitting the declaration, this may entail liability. In particular, the UTII payer may be fined. The penalty amount will be 5% of the tax that is not paid on time. A fine will be charged for each month of delay, regardless of whether it is full or not.

In this case, the fine cannot be more than 30% of the amount of tax not paid on time, but not less than 1000 rubles (Article 119 of the Tax Code of the Russian Federation). However, if the taxpayer has extenuating circumstances, then the fine can be reduced (clause 1 of article 112, clause 3 of article 114 of the Tax Code of the Russian Federation).

In addition to a fine for late submission of the declaration, a company official may be held liable. He may be given a warning or a fine. The fine will be from 300 to 500 rubles (Article 15.5, Part 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

Besides, tax office may block the current account of a company that has not submitted its UTII declaration on time. This can happen if the period of delay exceeds 10 working days (clause 2 of article 76 of the Tax Code of the Russian Federation).

Submit your UTII reports without penalties and the first time through Kontur.Extern. Three months - free!

Fines for individual entrepreneurs for non-payment of fees, for illegal advertising, for overloading a truck and others

Entrepreneurial activity is associated with compliance with legislative norms and acts various fields. The procedure for registering as an individual entrepreneur confirms the fact that the entrepreneur agrees with responsibility for violating generally established rules of doing business. So, an individual entrepreneur must strictly follow the tax rules, accounting, follow the rules cash accounting, obtain the necessary permits for a number of activities, successfully pass inspections by regulatory authorities. What fines are provided for individual entrepreneurs in 2018 for violating legal requirements, and what are the penalties for? last resort- deprivation of liberty.

Lack of permits

The absence of documents permitting entrepreneurial activity is punishable by administrative and criminal penalties. In 2018, individuals will be fined for carrying out activities without registering as an individual entrepreneur in the amount of 500 to 2,000 rubles for each fact identified.

Separate administrative responsibility is provided for entrepreneurs whose business falls into the licensed category:

doing business without a license (if such permission is required) – 2000-2500 rubles;
in case of violation of the conditions stipulated by the license - 1500-8000 rubles, in some cases - suspension of activities for a quarter.

Besides, Russian legislation a requirement has been established to obtain permission from the SES for individual entrepreneurs who are engaged in business in the service sector. At the same time, entrepreneurs often fail to meet the requirements of the sanitary and hygienic service. Minor violations may result in a warning.

Fines of the sanitary and epidemiological service of the SES for individual entrepreneurs are limited to the range of 20-30 minimum wages in case of failure to comply with established standards, 30-40 minimum wages in case of failure to comply with preventive instructions. If violations lead to mass poisonings or illnesses, the entrepreneur will be held criminally liable. If the violations result in the death of the consumer, the prosecutor's office may seek imprisonment for up to 5 years.

Persons carrying out entrepreneurial activities without going through the registration procedure as an individual entrepreneur or entrepreneurs engaged in business that requires licensing without permission, whose turnover exceeded 2.25 million rubles, may be brought to criminal liability.

Late filing of reports and payment of taxes

Entrepreneurs, depending on the chosen tax regimes, are required to regularly report to regulatory authorities within strictly regulated deadlines, as well as pay taxes and insurance premiums. If tax payment deadlines are violated, the individual entrepreneur will be held administratively liable, which entails penalties in the form of fines and penalties.

In case of a short delay for a good reason, the entrepreneur may get off with a warning. And vice versa, if the individual entrepreneur delayed payment by long term or did not pay at all, as well as in case of serious violations in accounting documents, tax return, serious measures will be taken, including seizure of property.

Violation of the obligation to pay taxes for individual entrepreneurs may be punishable by a minimum fine of 200 to 1000 rubles. The grounds for imposing such a punishment are incorrectly completed documents and a short period of delay. In the course of carrying out financial and economic activities, an entrepreneur is obliged to keep records of income and expenses, as well as assets. Based on these data, the amount of tax is calculated, which is indicated when filling out the declaration and is payable to the budget.

The laws provide for a fine for individual entrepreneurs for violations of accounting rules, namely:

absence primary documentation, confirming completed transactions, as well as accounting registers;
absence or incorrect reflection of transactions on the relevant accounts, movement Money, material assets and other assets.

For each form of taxation, separate procedures for accounting and document management are established. Minimum accounting provided for under UTII: it is required to keep records only by physical indicator.

Tax authorities can apply a number of measures to entrepreneurs who have violated taxation procedures:

if an individual entrepreneur underestimates the amount subject to taxation, the fine will be 40,000 rubles;
if the payment deadline is violated for 2 or more reporting periods, the fine can reach 30,000 rubles;
if a violation is detected during 1 reporting period – 10,000 rubles;
in case of delay, 1/300 of the refinancing rate is charged daily;
Every day, tax authorities charge 20-40% of the amount of non-payment or late payment, a minimum of 40,000 rubles.

Before applying this or that penalty, the tax service will carefully study the circumstances of the violation, after which it will issue a verdict.

Based on the results of financial and economic activities or when choosing a form with a fixed tax payment, the individual entrepreneur must regularly submit a tax return. Submission is carried out within the time limits regulated for each taxation regime on standard forms. If the form does not match reporting period, the declaration is considered not provided.

The fine for failure to submit an individual entrepreneur’s declaration or violation of the filing deadlines is established by Art. 119 of the Tax Code of the Russian Federation, the size is:

5% of the tax amount to be paid for each full or incomplete month from the moment when the declaration should have been filed, minimum 100 rubles, maximum 30% of the declaration amount;
30% of the amount of tax payable on the declaration if payment is delayed for more than 180 days, and 10% of the amount of tax on the declaration for each month (full and incomplete) from 181 days.

In addition to the tax service authorities, extra-budgetary funds perform a monitoring function.

Sanctions are applied if individual entrepreneurs fail to pay insurance premiums for themselves and their staff, late delivery information and reporting to the Social Insurance Fund:

If the deadlines for payment of contributions are violated, a penalty will be charged;
refusal to provide the requested forms and information is subject to a fine of 200 rubles. for each document;
failure to pay contributions with an understatement of the base is punishable by a fine of 20% of the unpaid amount;
Late submission of reports - a fine of 5% of the amount of non-payment for each month of delay, maximum 30%.

Most violations are identified during inspections. Regulatory authorities actively use software that monitors violations by payers, after which they order an inspection (desk or on-site). It is important to know that the application of sanctions is allowed only for 3 years from the period of violation.

Calculation of delays in filing tax reports is calculated in working days. Responsibility arises in case of a delay of 1 day.

Violation of cash discipline

Fines for individual entrepreneurs for non-compliance with the law within the framework of cash discipline depend on the type of violation. Maximum period for prosecution is limited to 2 months from the date of violation. This means that in case of a one-time violation there is a chance to avoid administrative punishment.

During the inspection, the following violations may be identified with the subsequent application of penalties:

non-use of cash registers – a fine of 25-50% of the amount of payments made without using cash registers (minimum 10,000 rubles);
if an entrepreneur uses a cash register that does not meet the requirements established by law, the fine is 1.5-3.5 thousand rubles;
A fine of 1,500 to 3,500 rubles is imposed on an individual entrepreneur who uses cash registers in violation, namely, does not comply with the procedure for registration and re-registration (including terms and conditions), as well as application. Similar sanctions apply to refusal to provide regulatory authorities with cash documents or any information upon request, or provision not within the prescribed time frame;
failure to issue the form strict reporting(check) to the buyer or failure to send the specified documents by e-mail if requested, faces a fine of 2 thousand rubles.

It is worth noting that secondarily detected violations of non-use of cash registers in cases where the amount of settlements made without cash register exceeded one million rubles are punishable by suspension entrepreneurial activity for up to 90 days.

In addition, entrepreneurs carrying out trading activities using a trade object are payers of the trade tax. In this regard, the individual entrepreneur within 5 working days from the date of trading activities are required to register as payers of trade tax. To do this, you need to notify the tax authorities, indicating in the application the type of trade and the characteristics of the retail facility. In addition, regulatory authorities are required to be notified whenever operating conditions change that may affect the amount of the fee. The period is identical - 5 days after the changes.

Entrepreneurs for non-payment of the trade tax, as well as for late registration, are brought to tax and administrative liability:

untimely submission of notification – 10 thousand rubles;
ignoring obligations to notify of deregistration – 200 rubles. for each document;
non-payment of the fee (partial or full) – 20% of the non-payment amount;
intentional non-payment of the fee – 40% of the amount.

The situation with the cash limit for individual entrepreneurs requires detailed clarification. An individual entrepreneur has the right not to set maximum limits on cash in the cash register if the annual turnover does not exceed 800 thousand rubles and the number of employees is 100 people. The limit is approved by an internal order, the absence of which means that at the end of the shift there should be no cash in the cash register. Compliance with requirements for cash limit is subject to mandatory control by the responsible authorities. For violation of cash accounting requirements, an entrepreneur is subject to a fine of 4-5 thousand rubles. The statute of limitations for bringing to justice is 2 months from the date of violation.

If, after 2 months from the date of violation of cash discipline, liability was avoided, but at the time of the inspection by the Federal Tax Service the fact was established, there is no need to rejoice. Identification of violations will lead to close attention from regulatory authorities.

Other fines

The activities of entrepreneurs are also subject to control by other government bodies. Violation of various norms for carrying out financial and economic activities leads to penalties. One of the most important aspects business activity is interaction with clients (consumers). The relationship is regulated by Rospotrebnadzor. Government body protects the rights and interests of consumers, relying on legislative norms and standards.

Rospotrebnadzor performs many functions and controls:

Compliance with legislation in the field of consumer protection.
Sanitary and epidemiological situation.
Certification of personnel working with food products.
Social and hygienic audit.
Following the norms of laws in the field of energy saving and increasing energy efficiency.

The most common Rospotrebnadzor fines for individual entrepreneurs in 2018:

An appeal against a decision to impose administrative liability is allowed within 10 days.

One of the most popular areas of business activity is cargo transportation. However, running such a business is fraught with multiple penalties for non-compliance with established legal norms. In addition to the requirements regarding the serviceability of transport, compliance with traffic rules, work and rest rules for drivers, the entrepreneur must comply with the maximum axle load standards, as well as restrictions on the total weight.

The fine for overloading a truck in 2018 depends on the degree to which the permitted standards are exceeded:

2-10% – 150,000 rub.;
10-20% – 250,000 rub.;
20-50% – 400,000 rub.;
over 50% – up to 500,000 rub.

Typically, the responsibility falls on the carrier, but news from 2018 suggests that in some cases the shipper may also share the responsibility. The latter must provide the driver and the individual entrepreneur with a document reflecting the correct weight of the cargo, permission to travel along the highways general use, if the cargo is large or exceeds the norm. If the entrepreneur manages to prove the guilt of the sender of the cargo, then he has the right to demand compensation for expenses incurred.

Another common violation among entrepreneurs is illegal advertising. Businessmen strive to actively promote their own business using various methods of attraction.

Advertising on a car can be punishable by a fine of up to 30 thousand rubles. However, for penalties to apply, the vehicle must be completely or partially lost. functional purpose or its appearance must be subject to significant changes. Modifications to the vehicle that pose a threat to traffic also entail a fine. It is prohibited to use transport for sound notification of citizens about the services provided or goods sold;
outdoor advertising without permission is punishable depending on the region (on average, 10-30 thousand rubles);
advertising on poles, asphalt, signs is also punishable by a fine of at least 10 thousand rubles.

Often entrepreneurs, in pursuit of profit, forget about established legal norms. It is worth remembering that only following the rules of the law will save you from unplanned expenses and the costs of covering penalties.

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Fines for failure to submit reports to the tax office are a nightmare for any chief accountant and a headache for a manager. How to avoid problems with the inspection and always be a punctual taxpayer?

Late submission of reports to the tax authorities

Violation of deadlines for submitting reports to the inspectorate (or failure to submit reports at all) is a fairly common phenomenon, explained by constant changes in the deadlines and procedure for their submission.

IMPORTANT! Do not forget that if the last day for filing reports falls on a Sunday or a non-working national holiday, then it is shifted to the next working day following this weekend or holiday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Read more about the rules for determining the deadlines for paying various taxes in the material “What you need to know about tax payment deadlines” .

Amounts of fines for failure to submit reports to the tax authorities

Clause 1 Art. 119 of the Tax Code of the Russian Federation states that a delay in submitting a tax return or calculating insurance premiums threatens the taxpayer with a fine of 5% of the amount of tax or contribution that was not paid on time, for each full or partial month of delay. In this case, the minimum amount of the fine is 1 thousand rubles, while the maximum is limited to 30% of the unpaid amount of tax or contribution taken from the report data.

IMPORTANT! In the absence of tax activities that do not involve failure to submit reports in the absence of an object of taxation, a zero tax return must be submitted. Its absence will entail a fine of 1,000 rubles. (letter of the Ministry of Finance dated October 7, 2011 No. 03-02-08/108).

Is it necessary to submit a zero calculation for insurance premiums? Read here.

In addition, according to paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, inspectors may impose penalties for failure to provide information necessary for the performance of functions tax control(for example, 2-NDFL certificates), 200 rubles. (for each certificate not submitted). And for late submission of form 6-NDFL, the same article of the Tax Code of the Russian Federation provides for a fine of 1,000 rubles. for each month of delay.

IMPORTANT! Unlike other reports, which can be submitted on paper or via telecommunications channels (TCS), the VAT return since 2015 is submitted only to in electronic format. Now, even a timely prepared and submitted declaration for this tax in paper form is considered unsubmitted (clause 5 of Article 174 of the Tax Code of the Russian Federation). For other reporting forms, violation of the delivery method (on paper instead of TKS) will result in a fine of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).

The above penalties are imposed on the taxpayer. But the official also risks receiving a warning or a fine - it ranges from 300 to 500 rubles. (Article 15.5, 15.6 of the Code of Administrative Offenses of the Russian Federation).

The most unpleasant thing that can result from late submission of reports is the blocking of current accounts. This can happen if a tax return is not filed within 10 days of its due date. Everyone is blocked current accounts, including foreign exchange, even if they are in different banks. This right inspection is provided for in paragraph 3 of Art. 76 Tax Code of the Russian Federation.

NOTE! Tax authorities do not have the right to block a taxpayer’s current account for failure to submit advance payments for income tax (definition Supreme Court RF dated March 27, 2017 No. 305-KG16-16245).

Amounts of fines for failure to submit tax reporting are not diverse. It’s easy to remember them: if you’re late with your declaration, get ready to shell out at least 1,000 rubles from your “pocket.” Minimum 300 rubles. It will cost the manager a fine (if you're lucky, you can get off with a warning). It is highly undesirable to be late in submitting your declaration by more than 10 days, since such a delay will give the tax authorities grounds for suspending transactions on bank accounts.

Read more about the blocking procedure here.

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Will there be a fine for failure to submit a UTII return on time?

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Fine for failure to submit UTII declaration on time there will definitely be one in 2017. How much it is and what other measures can be taken in relation to a negligent UTII payer, read in this material.

What does tax legislation provide for failure to file a return?

The sanctions that the tax office may apply if it does not receive the required report on time are prescribed in Art. 119 of the Tax Code of the Russian Federation. The exact amount of the fine that will be established depends not only on the submission of the declaration (calculation), but also on the actual payment of the amount of tax due under this declaration to the budget:

If the tax due for the period was fully transferred to the budget by the payment deadline, and only the declaration was “late,” the fine will be at least 1,000 rubles. The same liability applies if the zero declaration is not submitted on time.
If neither the declaration was submitted nor the tax was paid, a fine will be assessed on the entire amount of tax not received by the budget in the following order:
- 5% of the amount of unpaid tax for each month of delay (full or incomplete). This means that even if there is a delay of several days, there is already one incomplete month.
- The total amount of fines can be a maximum of 30% of the amount of unpaid tax, but not less than 1000 rubles. That is, a fine of 5% can be charged for each of the 6 months from the date of delay. If the taxpayer managed not to report and not pay more long term- the fine in the end will still be 30%.
If a taxpayer is late in filing a return and has paid the tax in part, to calculate the fine, the tax authorities will take the difference between the entire amount of tax due and the portion actually paid. The fine for this delta is calculated in the same manner as set out in the previous subparagraph.

In addition, penalties will be charged for the tax underpaid to the budget in its own way, according to Art. 75 of the Tax Code of the Russian Federation, regardless of whether any other sanctions were applied to the taxpayer or not.

What sanctions are imposed for failure to submit a report on time under the Code of Administrative Offenses of the Russian Federation?

Violation of tax laws entails not only tax sanctions, but also administrative liability. In case of failure to submit a tax return, the provisions of Art. 15.5 Code of Administrative Offenses of the Russian Federation.

According to Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, officials (responsible for submitting reports and paying taxes) may be given a warning or imposed a fine, which ranges from 300 to 500 rubles for each violation.

NOTE! According to the Code of Administrative Offenses of the Russian Federation, fines must be paid within 60 days from the date of the decision on the offense. Such fines in case of non-payment may be collected through the courts. If the case is about non-payment of a fine under the Art. 15.5 of the Code of Administrative Offenses of the Russian Federation has reached the court, then by decision of the judge another fine may be collected, 2 times the original amount, but not less than 1000 rubles. The following may also be prescribed:

administrative arrest for up to 15 days;
forced community service lasting up to 50 hours.

It should be remembered that in certain cases (resulting in a shortfall in tax receipt by the budget in an amount defined as particularly large), in addition to administrative liability, criminal liability may also be applied.

Find out in detail which one is imposed and when criminal liability on careless taxpayers, you can in our section.

What additional measures may be applied to those who do not submit UTII reports?

For those who do not submit their UTII reports on time, general additional measures may be applied. Among other things, first of all, you should remember about blocking the bank accounts of an unscrupulous taxpayer.

The ability for tax authorities to block bank accounts is provided for in Art. 76 Tax Code of the Russian Federation. If the submission of the declaration is overdue by more than 10 working days after established by law date of filing, the tax office has the right to send to the banks where the taxpayer is serviced a decision to suspend transactions on his accounts.

Transactions are blocked in the expenditure part (that is, money will be credited to the account, but the taxpayer will not be able to use it). When blocking, the following nuances are taken into account:

The account is blocked without prior notification to the taxpayer. The Federal Tax Service did not support the idea of warning about blocking (see letter of the Federal Tax Service dated July 28, 2016 No. AS-3-15/).
In case of blocking due to failure to submit a declaration, the account may be blocked without any limitation on the blocked amount, that is, on the entire amount in the account or credited to the account. This position was once supported by the Ministry of Finance (see, for example, letter of the Ministry of Finance dated April 15, 2010 No. 03-02-07/1-167).
The exceptions available for debiting from a blocked account are payments that, in order of priority, must go through before tax payments:
- 1 - payments under court decisions in compensation for harm to life and health, as well as payments for alimony obligations;
- 2 - calculations for severance pay and wages paid according to executive documents;
- 3 - payroll settlements with employees with whom contracts are concluded employment contracts, as well as contributions to compulsory insurance from these salaries;
- 4 - other payments under executive documents (not included in groups 1 and 2);
- 5 - tax payments themselves and everything else that was not included in the previous items on the list; the rest can no longer be paid from a blocked account.

Secondly, it should be mentioned that in the event of failure to receive a declaration from the taxpayer, the Federal Tax Service may initiate tax calculation using its data. Namely, to conduct a desk audit without a declaration. Just activities on UTII in in this case is a very suitable case for such a check, since the tax is calculated from the amounts imputed to the calculation, and not from actual income. That is, a UTII payer who has not provided a calculation will be required to pay to the budget the amount that the tax office itself will calculate. Moreover, if the payer does not submit his version of the calculation in the declaration, the result of the desk audit will become mandatory for him to carry out.

For more information about what a cameral without a declaration is, read: “Art. 88 Tax Code of the Russian Federation (2016): questions and answers.”

For failure to submit any declaration on time, including the UTII declaration, a number of measures are provided for the taxpayer:

tax sanctions;
administrative sanctions;
criminal sanctions in certain cases;
other enforcement measures, such as blocking bank accounts or presenting for tax payment desk audit without declaration.

Therefore, in order to avoid falling under this set of measures, it is recommended to submit UTII declarations in a timely manner.

Find out more about how to prepare and when to submit a UTII declaration and what the nuances of settlements with the budget may be in this special mode from our section .

Each payer for each tax must submit a return to the tax office, except in cases provided for by law. This follows from paragraph 1 of Article 80 of the Tax Code of the Russian Federation. If, for example, in relation to a special tax regime (STR) in the form of a patent system, the obligation to submit a declaration is not provided, then payers of the single tax on imputed income (UTII) are required to submit declarations quarterly. Failure to fulfill this obligation will entail corresponding liability. The fine for violating the procedure for filing a UTII declaration in 2017 is provided for by both the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

Declaration of UTII

The deadlines for filing a UTII declaration in 2017 are as follows:

For the 4th quarter of 2016 - no later than January 20, 2017;
For the 1st quarter of 2017 - no later than April 20, 2017;
For the 2nd quarter of 2017 - no later than July 20, 2017;
For the 3rd quarter of 2017 - no later than October 20, 2017.

It is important to understand that the single tax is calculated based on possible, and not actually received, income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). For this reason, the payer needs to declare not actual, but imputed income. Payers of UTII pay a fixed tax and report to the tax office even with minimal or no income.

An individual entrepreneur or organization that has ceased the relevant activity for which they pay UTII is removed from tax registration.

form N UTII-3 - for the organization;
form N UTII-4 - for an individual entrepreneur.

For UTII payers who have not been deregistered, the following is prohibited:

failure to submit quarterly returns to the tax authority;
performance zero declarations(Letters of the Ministry of Finance of Russia dated July 3, 2012 N 03-11-06/3/43, dated April 15, 2014 N 03-11-09/17087, Federal Tax Service of Russia dated October 10, 2011 N ED-4-3/16690@).

There are no specifics regarding the deadlines for declaring UTII if the UTII payer has ceased the relevant activity. Deregistration only on the basis of an application submitted to the inspectorate is legal (Letter of the Federal Tax Service of Russia dated March 20, 2015 N GD-4-3/4431@);
If the activity of one of the retail outlets ceases in the middle of the tax period, UTII must be calculated for the full month in which the specified facility ceased activity.

Tax liability

Administrative responsibility

Violation of the deadlines for declaring UTII entails administrative liability for the entrepreneur or responsible official of the organization in the form of a warning or fine (300 - 500 rubles) ().

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 of the UTII-1 and UTII-2 application, here about the basic profitability and the adjustment coefficients K-1, K-2. What happens if you don’t submit?

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

Option one - Federal Tax Service employees 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, maximum size is not limited and amounts to 10% of the income received as a result of the work of an 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 needs to be submitted were discussed in the article about UTII. Then you are in danger fine for imputation - 10 thousand rubles.

Fines for UTII declarations

Even if you submitted your registration application on time and are working quietly, you should not forget about the timely submission of your UTII declaration. 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 for late payment tax 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 really good option and insurance itself is overpayment, of course there is no extra money, in practice I can say that it is much cheaper to keep a quarterly overpayment on your personal card at 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 of April 2, 2014 removed the obligation from entrepreneurs to notify the Federal Tax Service about opening a current account, the fine for this still remains and amounts to 5 thousand rubles.

Third, if you are called as a witness and you are the payer of the imputation, then for failure to appear you can be fined 1 thousand rubles, and for refusing to testify another 3 thousand, maybe small things, but very unpleasant.

Video about taxes, let's see how to fill out a declaration

Cash register for individual entrepreneurs with UTII in 2018

Does every businessman need to know in advance whether an individual entrepreneur needs a cash register for UTII in 2018? If you fail to register a cash register in a timely manner, the entrepreneur faces fines and, worse, possible suspension from business for a legally established period of time. Will the tax regime apply to single imputed income? Of course yes. The deadline for revising the bill to abolish the system is planned to be postponed again, but what will happen next is still unknown.

In 2017 and 2018, most individual entrepreneurs had to think about switching to online cash registers. How complex and lengthy will the process be, and should businessmen use new generation cash registers in the UTII taxation regime when carrying out settlement and cash transactions The material in this article will help you understand.

In general, the transition to new cash registers is well thought out, but there are a number of nuances and penalties for late connection to the system.

According to information from Tax Code Russian Federation, there have been changes in the legislation for 2018 for individual entrepreneurs. Some businessmen conducting their business activities on UTII are exempt from using online cash registers until July 1, 2019.

Regarding the further state of affairs, the State Duma is considering a bill to extend the period for the transition to an electronic cash register for individual entrepreneurs when doing business on UTII until 2021. If the project is accepted, then most entrepreneurs can continue to work without cash register systems for several more years.

An equally important change affected the value of the deflator coefficient; the indicator is 1.481, which will certainly have a serious impact in calculating the potential income of an entrepreneur.

There have also been innovations in deductions that can be used for imputation. They are associated with the purchase of online cash registers, namely, the costs can be used to reduce the tax, but provided that the maximum limit amount is 18,000 rubles for each device separately.

The main reason for the introduction of electronic cash registers is to bring sales from business activities out of the shadows, since most of them are not officially recorded, and the budget accordingly does not receive taxes from such transactions.

The operation of the cash register will be carried out using the Internet, and data on settlements will be sent directly to the Federal Tax Service through the operator. Simultaneously with a paper fiscal check, electronic document can be sent to the buyer's email account.

The introduction of an online cash register for individual entrepreneurs working on UTII is set for July 1, 2018, but the law does not prohibit starting to use it now. The taxation system that the entrepreneur applies does not play a major role; the use of electronic cash register depends primarily on the type of activity.

Retail trade carried out through facilities requires the mandatory use of an online cash register, with some exceptions:

non-alcoholic products;

ice cream;

printed publications;

goods from fairs and exhibitions.

If an individual entrepreneur works combining several tax regimes, then the cash register must be configured accordingly so that there are no problems with regulatory authorities in the future.

In order to prepare for the new format of work, individual entrepreneurs should worry about the following in advance:

on the purchase of a cash register;

select suitable conditions and fiscal operator for further cooperation;

prepare for registering a cash register with the Federal Tax Service.

Particular attention should be paid to the security of the system; it must have a high degree of data protection from third parties, and also read and generate documents on any cash register with a storage period of at least 5 years.

List of activities exempt from the mandatory use of a cash register

This question, which is associated with the optional use of automated cash register for certain areas of business, is of interest to many individual entrepreneurs.

Until the summer of 2019, there is no need to use cash register equipment for individual entrepreneurs working in the following areas:

provide household services;

Carrying out repairs and maintenance of cars and motorcycles;

road transportation of passengers and cargo;

carrying out advertising campaigns using certain designs;

veterinary services;

services for temporary use retail chains those who do not have a hall for use;

advertising on vehicles;

broadcast land plots for temporary use for organizing trade or catering services;

transfer of areas not exceeding 500 square meters for temporary accommodation or residence.

With regards to individual entrepreneurs who are engaged in the provision of services to the public using BSO printing format, starting from mid-2018, you can also continue to issue strict reporting forms. Initially, it was planned in the summer of 2018 to use a specialized device designed for printing forms, which in cost is almost equivalent to a cash register. And these are additional costs that will soon affect entrepreneurs.

But the adopted amendments to the law relatively recently extended the deadline mandatory acquisition automated BSO device for another year. This gives the right to continue to use previously purchased printing forms.

Registering a cash register with the tax office

In order to switch to working with an online cash register for individual entrepreneurs, you need to decide on the model of the device, taking into account the type of activity and specifics. Modern market offers a wide selection of various devices, but it is important to know that you can only use those that are included in the list of approved ones by the Federal Tax Service of Russia. The same applies to fiscal drives. First of all, such devices will provide reliable protection for the business of an individual entrepreneur, and secondly, they will provide a special sample conclusion, which is issued by an expert organization.

After purchasing a cash register, it must be registered with the tax service using the official website of the regulatory authority via Personal Area taxpayer or fill out an application for on paper and submit it to the Federal Tax Service.

To get started, you need to go through the following steps:

Purchasing a cash register with a working drive.
Concluding an agreement for the provision of services with a fiscal data operator.
Formation of CEP (qualified electronic signature) or enhanced electronic signature (ESS).

Before going through the registration process, you must check the presence of the generated EPC, if it was received along with the software package licensing support 1C, it’s quite possible to use it.

As for the paper application form, difficulties may arise with it. This is due to the fact that there is no form approved by the Ministry of Finance yet. To avoid any disagreements with the tax service, you should use the form of the Ministry of Finance of the Russian Federation, which is at the draft stage.

You need to fill out the application form for registering a cash register in two copies, and be sure to follow these rules:

Fill in the form by hand with blue or black ink and print out the completed form using a printer;

do not allow gaps or leave empty fields;

each page must be printed on a separate sheet;

corrections should not be allowed;

A separate application is submitted for each cash register.

The completed application is submitted to the Federal Tax Service in person or sent by mail.
After consideration, the tax officer returns one copy to the entrepreneur with a mark of acceptance.
All necessary data is verified; if inconsistencies or inaccurate information are found, the authorized person may refuse registration.
Upon successful verification, the tax authority will issue a registration number assigned to a specific cash register.
The assigned number is entered into the cash register system, after which the device begins to fully operate and prints a cash register registration report.

To ensure the reliability of the operation, you should ask the Federal Tax Service employee to issue a registration card with a note that the copy is recognized as correct.

For most, it is easier to register a cash register using the Internet. To carry out the procedure through your personal account using the official website of the Tax Russian Federation, you need to have an extended version of the electronic signature.

Log in to the tax authority website.
Register on the cash register equipment registration page.
Register a cash register with preliminary entry of the necessary data (machine model, installation address, purpose, drive model and number).
Select from the proposed list the operator with whom the contract was concluded.
Double-check the completed information.
Complete registration.
In response, you will receive a registration number, which must be entered into the cash register and a report confirming registration must be printed.
The received data must be entered into the required fields within one day (date and time of the document, number and registration information).
Upon completion, print the registration card from the list of documentation that was sent to the Federal Tax Service.

If, for an unknown reason, an individual entrepreneur was unable to carry out electronic registration, you should immediately contact the support service of the fiscal data service operator.

For violation of cash discipline, individual entrepreneurs on UTII in 2018 face serious fines. Using equipment that does not respond established requirements, an individual entrepreneur risks paying a fine in the amount of 3,000 rubles, and activities related to trade will cost 25–30% of the sales amount, but not less than the established amount sum of money in the amount of 10 thousand rubles. For failure to send a check to the buyer by email or telephone, the fine can vary from 10,000 rubles.

Serious sanctions will be applied to entrepreneurs who commit repeated violations. The first time, you can get by with a standard warning, but subsequent ones can even threaten a possible suspension of activities for individual entrepreneurs for up to 3 calendar months and a fine of about 30 thousand rubles.

If an entrepreneur decides to neglect using the online cash register at all, then he risks being fined in the amount of 75% to 100% of the total amount of money that passed through, with the minimum established rate being 30 thousand rubles, a repeated violation exceeding the settlement amount by 1 million rubles can also lead to the suspension of activities for up to 90 days with the removal of an official from work for a period of up to 1 year.

To avoid controversial issues, it is worth periodically reading the information provided by the Ministry of Finance of the Russian Federation on questions coming from individual entrepreneurs who are directly related to cash payments in online mode. There are many useful explanations there that can help you avoid fines in the future.

It is possible that there will be no need to switch to the use of new generation cash registers in the summer of 2018; a bill is being considered that proposes postponing the installation of online cash registers until 2021. It is not yet possible to predict the outcome; all that remains is to wait for the final result, on which the further conduct of activities for individual entrepreneurs on the UTII taxation system will depend.

What are the fines for individual entrepreneurs and what are they for?

Many people know that failure to submit a report on time or late payment of taxes may result in a fine; if they don’t know, then they guess. Who counts these fines? This is done by the tax office, to which you must submit reports. Insurance premiums are now also under her jurisdiction, so it will be the tax authorities who will count the fines. What amounts should you prepare for if you realize that you are late on a report or payment?

Let’s say in advance that mostly individual entrepreneurs receive fines for late submission of declarations and other reports. To prevent this from happening to you, use specialized services for keeping records and filling out documents and submitting reports. We recommend "My Business". It's fast, affordable and convenient.

So, let's start with the main thing - violation of the procedure for registering with the tax authorities:

Violation of the procedure for filing an application for registration with the tax authorities will result in a fine of 10,000 rubles;
Conducting business activities without registration is subject to a fine of 10% of the amount of income that you managed to receive during the period of such work, but not less than 40,000 rubles - the fine is considered the same for both legal entities and individual entrepreneurs.

Deadline for submitting declarations

Now about the consequences of failure to submit declarations on time. Here, the minimum fine for a declaration submitted late is 1 thousand rubles. – under favorable conditions, this is the lower limit of punishment established by the Tax Code of the Russian Federation. Even if the fine is calculated to be less, it will be increased to 1,000 rubles. The size of the delay does not matter. The approach to those who are one day late and to those who are a month late is the same!

If you are not only late with the declaration, but also paid the tax itself later than the legally approved deadline, then the fine will be greater. Its amount will depend on the amount of overdue tax payment and the number of months of delay - both full and incomplete.

Here's an example: Let's say you are an individual entrepreneur on UTII. 2017 has ended, the declaration for the 4th quarter is required until January 20, 2018. You submitted your declaration only at the beginning of April - on the 8th. The tax was not paid: out of 22 thousand rubles. Only 4 thousand rubles were transferred for payment. What's the result?

We count the months of overdue: the overdue period was 3 full month(from 01/21/18 to 03/20/18) plus one incomplete (from 03/21/18 to 04/08/18). The fine will be calculated over 4 months.

How is the fine calculated? The amount of the fine is equal to 5% of the amount of arrears multiplied by the number of months of delay. True, there is an upper limit in the form of 30% of the amount not paid on time.

In our example, the tax arrears are 22 – 4 = 18 thousand rubles.

The amount of the fine is 18 thousand * 5% * 4 months. = 3.6 thousand rubles. Limit amount will be 18 thousand * 30% = 5.4 thousand rubles. As a result, the fine to be paid is 3,600 rubles.

Important! Failure to comply with the procedure for submitting a declaration to electronic form threatens with another fine of 200 rubles.

Non-payment (as well as incomplete payment of tax) due to an understatement of the tax base (income and expenses were incorrectly calculated), other reasons leading to incorrect calculation, as well as other unlawful actions, faces a fine of 20% of the unpaid amount.

Example: At the end of the year, you calculated the simplified tax system (income minus expenses) in the amount of 20,000 rubles - you paid this amount to the budget on time. Based on the results of the tax audit, it was established that part of the expenses was recognized unlawfully. As a result, the tax base was understated. Based on the results of the audit, the tax base was recalculated upward; the correctly calculated tax amount = 30,000 rubles. Thus, the arrears amounted to 10,000 rubles. In addition to tax arrears, you will have to pay a fine of 10,000 * 20% = 2,000 rubles.

The same acts, provided that they were done intentionally, will lead to an increase in the fine to 40% of the unpaid amount.

What about employers' reporting?

In addition to the declaration for the tax regime used, they submit reports on employees. These are forms 2-NDFL, 6-NDFL and SZV-M.

What penalties apply here?

Failure to submit 6-NDFL (as well as 2-NDFL) threatens with a fine of 1,000 rubles for each full or partial month from the day the calculation was due. If the submitted certificates contain false information, then the fine for violation will be 500 rubles per certificate. At the same time, the fine of 200 rubles for violating the deadlines for submitting 2-NDFL will also remain. Unscrupulous employers in such a situation can end up with a tidy sum.

Let us remind you that for failure to submit 6-NDFL calculations, tax authorities have the right to block the accounts of legal entities and individual entrepreneurs. This measure will be applied if the documents are not submitted within 10 days after deadline change.

Late submission of SZV-M is punishable by a fine of 500 rubles for each individual included in the certificate. Plus, there is also a fine for failure to comply with the procedure for submitting this report. Only those employers who have up to 25 employees can submit it on paper. Those who have 25 or more of them submit the report only in electronic format. Failure to comply with the requirement to submit a report electronically may result in a fine of 1,000 rubles.

What about the forms for insurance funds?

If we are talking about forms for 2018, then everything is the same:

The penalty for late submission of the RSV-1 report is also calculated at the rate of 5% for full and partial overdue months. But the amount from which this 5% is calculated is calculated differently. You need to count 5% of the amount of contributions calculated for the last three months for late submitted reports.

Example: You failed to submit RSV-1 for 6 months on time - the fine must be calculated from the contributions for April + May + June. If we are talking about RSV-1 for the year, then the fine is calculated from contributions for October + November + December.

The fine has limits: the lower limit is 1 thousand rubles. — minimum fine; the upper limit is 30% of contributions for the last three months.

But with form 4-FSS everything is somewhat more complicated, because there are two fines to be counted. Why two? Because the form reflects two types of information: contributions for temporary disability and contributions for injuries. It turns out that the fine is calculated for each amount.

The first amount is calculated in the same way as the fine under RSV-1: for all full and partial months of delay in the form of 5% of the amount of contributions for the last three months. The minimum and maximum fine limits are similar.

The second amount will depend on the length of the overdue period:

if you are late with the report for up to 180 days (inclusive), the fine is equal to 5% for full (and incomplete) overdue months of the amount of contributions on the report. Minimum size fine – 100 rubles, maximum – 30% of contributions according to the report;
If you are late with your report for more than 180 days, penalties will consist of several components:
a fine at the rate of 30% of the amount according to the report for all full and incomplete overdue months;
fixed amount;
10% of the contributions according to the report for each month (also full and incomplete) over 181 days of delay.

The minimum amount of this fine is set at 1 thousand rubles.

As a result, the lower limit of monetary sanctions for late 4-FSS amounts to 1,100 rubles.

Important! Since 2017, insurance premiums have been transferred to the jurisdiction of the tax service, and accordingly, they will need to be reported to the tax service by submitting a single calculation for insurance premiums. Late payment and late payment of the contributions themselves in 2018 will result in sanctions similar to fines for filing returns and non-payment of taxes. We talked about them in the first part of the article.

Until January 20, it is required to submit information on the average number of employees. Violation of this deadline will only result in a fine of 200 rubles. For late submission financial statements, the tax office will write you a fine of 200 rubles, but for each form. There are only five forms, in the end you get 1 thousand rubles.

Important! But responsibility for failure to submit reporting forms to statistical authorities has been significantly tightened since 2017:

officials face a fine of 10,000–20,000 rubles;
a fine of 20,000 – 70,000 rubles was introduced for legal entities;
repeated violation will entail an increase in these amounts: for officials the fine will be 30,000 - 50,000 rubles, for legal entities - 100,000 - 150,000 rubles.

If you have questions, ask in the comments!

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KBK for payment of UTII for individual entrepreneurs and legal entities

KBK for payment of penalties on UTII for individual entrepreneurs and legal entities

Explanations on the BCC for payment of imputation

The UTII taxation system or, as it is called, “imputation” is very convenient way for many entrepreneurs, replace several tax fees at once single tax. UTII provides for the replacement of such deductions:

Personal income tax (for individual entrepreneurs);
income tax (for legal entities);
VAT (on all items except export);
property tax (except for those for which the cadastral value is assessed to pay the tax).

An entrepreneur has the right to switch to this tax payment regime voluntarily if his activities are on the list providing for this system and his staff number is no more than 100 people (with some exceptions).

Calculation of UTII for payment

This tax is calculated according to a single tax rate at 15%. It is paid quarterly, 5 days after filing the relevant declaration.

An individual entrepreneur who does not have employees can compensate for UTII entirely through fixed payments that he makes “for himself” during the quarter.

2016 brought many positive changes for taxpayers who chose this particular tax regime.

Possibility to set preferential UTII rate regional authorities (based on amendments to Federal Law No. 232). It can range from 7.5% to the previous 15%. Each type of activity provides a separate rate. This is the best news about the tax changes because in some cases it can cut your tax bill in half. Monitor the relevant information in the regional Federal Tax Service.
The deflator coefficient K1, which grows every year, was not increased to 2.083, as planned, but was left at the 2015 level - 1.798 (based on order of the Ministry of Economic Development of Russia No. 854 of November 18, 2015).
Provided new form tax reporting: review the new rules for filling out the UTII declaration (based on Order of the Federal Tax Service of Russia No. ММВ-7-3159 dated December 22, 2015).

Other indicators related to this tax regime remained unchanged compared to last year.

The single tax on imputed income must be paid by indicating in field 104 of the payment KBK instructions 182 1 05 02010 02 1000 110.

Interest on this tax is paid according to KBK 182 1 05 02010 02 2200 110.

Fines assessed under this tax system, require instructions from KBK 182 1 05 02010 02 3000 110.

Penalties, if the tax was not paid on time, will need to be transferred, indicating KBK 182 1 05 02010 02 2100 110.

Fines on UTII for individual entrepreneurs

Individual entrepreneurs - payers of UTII must submit a declaration in the form approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353 (clause 2 of the order of the Federal Tax Service of Russia dated December 22, 2015 No. ММВ-7-3/590).

If an entrepreneur is late in filing a declaration, he may be fined. The penalty amount will be 5% of the tax that is not paid on time. A fine will be charged for each month of delay, regardless of whether it is full or not. The fine should be no more than 30% of the amount of tax not paid on time, but not less than 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

In addition, the entrepreneur can be held administratively liable - issued a warning or imposed a fine of 300 to 500 rubles (Article 15.5, Part 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

The entrepreneur must transfer the amount of tax indicated in the declaration to the budget no later than the 25th day of the first month following the expired quarter (clause 1 of Article 346.32 of the Tax Code of the Russian Federation). If an entrepreneur is late with payment, he will be charged a penalty. The amount of the penalty will be calculated as follows:

Penalties for late payment of tax = Amount of tax not paid to the budget x Number of days of delay (calendar) x 1/300 of the current refinancing rate

In addition to penalties, tax authorities can fine the entrepreneur. The fine will be 20% of the amount of unpaid tax (Article 122 of the Tax Code of the Russian Federation). The legality of the fine will have to be challenged in court. According to the judges, only those entrepreneurs who made a mistake with tax calculation can be fined (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05/08/2007 No. 15162/06).

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Punishment for individual entrepreneurs for working without a cash register

The current legislation of the Russian Federation contains many legislative acts regulating the activities of organizations and individual entrepreneurs. Their work is subject to many different requirements, violation of which entails certain sanctions. One of these is a fine for individual entrepreneurs for working without a cash register in 2018. It is worth considering this issue in more detail.

Any individual enterprise and organization whose activities involve making payments to citizens using cash or non-cash funds is required to issue checks. To do this, they must have a cash register.

Its use requires mandatory registration.

Checks must be issued to citizens:

when purchasing a product;
when performing any service;
when performing a custom service.

Situations where a receipt is not issued for the provision of the listed services are a violation current legislation and is punishable by a fine.

The main definitions used in the article are presented in the table:

Legislative acts governing and regulating the issues discussed in the proposed article are as follows:

Federal Law No. 54. Defines a list of individual enterprises that must use cash register equipment.
Federal Law No. 290.
Art. 14.5 Code of Administrative Offences. Defines the process of registering cash registers.

Can they work without a cash register?

There are several categories of organizations that can carry out their activities without using a cash register.

companies operating under the UTII tax reporting regime;
individual entrepreneurs working under the UTII tax reporting regime;
organizations and individual entrepreneurs that provide services only by bank transfer, as well as by plastic cards.

How to work if it is not there

Organizations that have the right to work without a cash register, in mandatory must have the appropriate permission. Otherwise, they will be forced to pay a fine.

However, most organizations do not comply this rule for the reasons that it is easier to pay the fine than to purchase a cash register, since it will be cheaper.

To use a cash register, you must register it.

This is done by contacting the tax office with the following package of documentation:

a specialized application, the content of which states the need to register a cash register;
technical documentation of equipment;
concluded agreement with technical center servicing, engaged in repairs of cash register equipment.

The registration procedure is completed within 5-7 working days from the date of application. As a result, the applicant receives the appropriate permission to use the cash register, as well as its registration card.

What violations will there be sanctions for?

The legislation defines several violations in the work of individual enterprises, if detected, the organization’s managers will be issued a fine.

absence of a cash register (except for cases involving work without one);
failure to issue a receipt for paid goods or services to the buyer;
non-receipt of the check by the buyer;
use of an unregistered cash register;
discrepancy between the price shown and the actual price of the product or service;
lack of information about the cash register in the state register.

If during the inspection any of the above-mentioned violations are revealed, the individual entrepreneur will be fined. Its size can range from 4100 to 6100 rubles.

No hologram detected

Also, a fine will be imposed in a situation where a cash register check does not reveal the presence of a specialized hologram.

Every individual entrepreneur must be aware that:

Hologram stickers are valid for one calendar year;
they must be updated no later than the second month of each year;
the manufacturer's hologram must be present at the checkout during its entire operational period;
The cash register must have a special nameplate, which is also installed during its production.

The cash register transmits information about each purchase of something to the storage of the Federal Tax Service through an employee of the fiscal data accounting organization. Once the receipt is assigned a number, it confirms the purchase.

The described process is carried out automatically and does not take more than a couple of seconds. A copy of the received check can be found on the official Internet portal of the OFD by fiscal number. In addition, the buyer can also request an electronic copy from the seller.

On average, the purchase, installation and maintenance of a cash register will cost an individual entrepreneur the following amounts (values are indicated in rubles):

purchase of a cash register – from 5 to 25 thousand;
connecting equipment to the Internet – about 6 thousand;
payment for fiscal center services for one year – from 3 thousand;
purchase of software – from 6 thousand;
registration of cash registers – from 2 thousand.

Amount of fine for individual entrepreneurs for working without a cash register

Punishment for individual entrepreneurs for working without a cash register in 2018 can be expressed as a fine or suspension of the organization’s activities:

Upon initial detection of a violation - 25-50 percent of the settlement amount, but not less than ten thousand rubles.
Repeated violation with an estimated amount of more than one million rubles - the operation of the enterprise is suspended for a maximum period of ninety days.

The use of a cash register is not required if an individual entrepreneur trades in the following categories of goods:

the press;
securities and shares;
lottery tickets;
ice cream in specially equipped kiosks;
soft drinks from special containers;
religious items, if trade is carried out in places permitted by law.

Carrying out business activities using a cash register has many advantages.

They look like this:

Having a cash register gives customers confidence, which helps increase sales.
The receipt gives the buyer a guarantee that he will be able to exchange the product or return the money spent on it if it is of poor quality.
A cash register makes your work much easier accounting department enterprises.
Lack of opportunities for deception on the part of the seller.
Saving time spent on the procedure for purchasing goods.
Possibility of payment by non-cash means.

Released from liability

In situations, an individual entrepreneur will submit an application to the Federal Tax Service about a detected violation of the operation of cash registers in writing, it may be released from administrative liability if the following conditions are met:

duties provided for federal laws No. 54 were carried out on a voluntary basis before the creation of a resolution on the offense;
in cases where the tax office was not informed about the existing violation before filing the application;
in situations where the information provided by the entrepreneur is sufficient to determine the fact of a violation.

Need mandatory use cash register equipment for individual enterprises justified by the type of activity of the organization, as well as the taxation system used.

A cash desk must be present in companies operating taxation systems, where the amount of funds allocated directly depends on the volume of revenue.

Special modes of UTII and PSN

For specialized UTII and PSN regimes, other rules are provided. Carrying out activities using such systems without using a cash register does not interfere with the calculation of taxes, since its size does not depend on the volume of revenue.

In this regard, for this type of enterprise there is a delay in installing cash register equipment. On this moment, the deadline is July 1, 2018.

Compensation of expenses

The Government of the Russian Federation provides compensation for the costs of purchasing, installing and maintaining cash register equipment. Naturally, it is not expressed in monetary terms. For businesses using cost-based taxation systems, compensation is expressed in the form of the right to include costs in the tax calculation process.

For special regimes UTII and PSN are provided tax deduction. There is no cost compensation for organizations working under the simplified taxation system.

Thus, the use of cash register equipment is mandatory for almost all individual entrepreneurs. Exceptions are described above. Violation of this provision is punishable by a fairly large fine and may lead to a forced suspension of the organization’s activities for a certain period.

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UTII tax return in 2018

To automatically calculate and generate a UTII declaration in 2018 in PDF and Excel formats, you can use the free online service directly on our website. Also, many individual entrepreneurs and organizations use this online accounting system to submit reports.

Individual entrepreneurs and organizations on UTII are required to submit a tax return to the Federal Tax Service at the end of each quarter. Since the UTII tax is paid regardless of whether the activity was carried out or not, the declaration must be submitted in any case.

Declaration form in 2018

Samples of filling in 2018

Declaration of UTII for individual entrepreneurs (filling sample).

Declaration of UTII for organizations (filling sample).

Deadline for submitting the declaration

The tax period for UTII is quarter.

The UTII declaration is submitted based on the results of each quarter no later than the 20th first month of the next quarter.

Thus, in 2018 the declaration must be submitted:

for the 1st quarter of 2018 – no later than April 20, 2018;
for the 2nd quarter of 2018 – no later than July 20, 2018;
for the 3rd quarter of 2018 – no later than October 22, 2018;
for the 4th quarter of 2018 – no later than January 21, 2019.

If the 20th falls on a weekend or holiday, then deadline filing of the declaration is postponed to the next working day, as is the case with the UTII declaration for the 3rd and 4th quarter of 2018.

Penalties for late submission of declarations

For late submission of the UTII declaration, the following fines are provided:

if UTII tax has been paid - 1,000 rubles.
if the UTII tax has not been paid - 5% of the amount of tax payable on the basis of this 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 than 1,000 rubles.

Where to submit the UTII declaration

Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business.

When providing services such as:

delivery or peddling retail trade;
rendering motor transport services for the transportation of passengers and cargo;

It is impossible to unambiguously determine the place of business, therefore, in such cases, individual entrepreneurs submit declarations to the Federal Tax Service at their place of residence, and organizations at their location (legal address).

Several points on UTII with one type of activity

in one municipality(with one OKTMO), then you need to submit one declaration, but at the same time summing up the physical indicators from each point in the 2nd section of the declaration.

If you have several points on UTII with the same activity in different municipalities (with different OKTMO), then you need to submit your own declaration to the tax office of each entity, while you do not need to summarize the physical indicators and fill out several sheets of the second section.

Several types of UTII activities

If you are engaged in several types of UTII activities in the territory under the jurisdiction of one Federal Tax Service, then you need to submit one declaration, but with several sheets of section 2 (filled out separately for each type of activity).

If you are engaged in several types of UTII activities in different municipalities, then you must submit your own declaration with the required number of sheets of section 2 to the tax office of each entity.

Methods for filing a UTII declaration

The UTII declaration can be submitted in three ways:

In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).

Note: for filing a declaration through a representative— Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the manager’s signature and seal).

note, when submitting a declaration in paper form, some tax inspectors may require:

attach the declaration file in electronic form on a floppy disk or flash drive;
print a special barcode on the declaration, which will duplicate the information contained in the declaration.

Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.

Basic rules for filling out the declaration

All indicators are recorded starting from the first (left) cell, and if any cells are left blank, dashes must be placed in them.
If there is no data to fill out a field, a dash is placed in each cell.
Physical indicators and values of cost indicators are indicated in whole units according to rounding rules (with the exception of the K2 coefficient, the value of which is rounded to the third decimal place).
Text fields are filled in in capital block letters.
When filling out the declaration, you must use black, purple or blue ink.
When filling out a declaration on a computer, characters must be printed in Courier New font with a height of 16-18 points.
All pages, starting from the title page, must be numbered (for example, the 1st page is “001”; the second is “020”, etc.).
On title page and pages of the first section, you must sign and date the declaration. At the same time, if there is a seal, then it should be placed only on the title page, where the M.P. is indicated. (place of printing).
There is no need to stitch or staple the pages of the declaration.
Double-sided printing of the declaration and correction of errors in it are not allowed.
Fines and penalties are not reflected in the declaration.
It is more convenient to fill out the second section first, then the third, and lastly the first section of the declaration.

Instructions for filling out the UTII declaration

You can download the official instructions for filling out the UTII declaration from this link.

Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Field " checkpoint" The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at the place of registration as a UTII taxpayer. The reason for registration (5-6 checkpoint mark) must have code “35”.

Field " Correction number" Put: " 0— "(if the declaration is submitted for the first time for the tax period (quarter), " 1— "(if this is the first fix), " 2— "(if the second), etc.

Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).

Field " Reporting year " This field indicates the year for which the declaration is being submitted.

Field " Submitted to the tax authority (code)" The code of the tax authority to which the declaration is submitted is indicated. You can find out your Federal Tax Service code using this service.

Field " at the place of registration (code)" The code of the place where the declaration is submitted to the tax authority is indicated ( see Appendix 3).

Field " Taxpayer" Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

Field " Type code economic activity according to the OKVED classifier" This field indicates the UTII activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

note, when filing a UTII declaration in 2018, this code must be indicated in accordance with the new edition of OKVED. Translate code from old to new edition you can use our service for compliance with OKVED codes.

If you carry out several types of UTII activities or the activity includes several OKVED codes, then you must indicate the activity code with maximum income.

Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in case of their reorganization or liquidation ( see Appendix 4).

Field " Number contact phone number " Specified in any format (for example, “+74950001122”).

Field " On the pages" This field indicates the number of pages that make up the declaration (for example, “004”).

Field " with supporting documents or their copies attached" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.

Block " Power of attorney and completeness of information specified in this declaration" In the first field you must indicate: “ 1 "(if the authenticity of the declaration is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).

In the remaining fields of this block:

If the declaration is submitted by an individual entrepreneur, then the field “last name, first name, patronymic in full” is not filled in. The entrepreneur only needs to sign and date the declaration.
If the declaration is submitted by an organization, then it is necessary to indicate the name of the manager line by line in the field “last name, first name, patronymic in full.” After which the manager must sign, the seal of the organization and the date of signing the declaration.
If the declaration is submitted by a representative (individual), then it is necessary to indicate the full name of the representative line by line in the field “last name, first name, patronymic in full.” After this, the representative must sign, date the declaration and indicate the name of the document confirming his authority.
If the declaration is submitted by a representative ( entity), then in the field “Last name, first name, patronymic in full” the full name of the authorized individual of this organization is written. After this, this individual must sign, date the declaration and indicate a document confirming his authority. The organization, in turn, fills in its name in the “organization name” field and puts a stamp.

Section 2. Calculation of the amount of single tax on imputed income for certain types of activities

If you are engaged in several types of UTII activities on the territory of one municipality (with one OKTMO), then you need to submit one declaration, but with multiple sheets of section 2(filled out separately for each type of activity).

You will also have to fill out several sheets of Section 2, in cases where the activities are carried out in different municipalities (with different OKTMO), but they are territorial belong to the same Federal Tax Service.

Line "010". You must indicate the business activity code ( see Appendix 1).

Line "020". It is necessary to fill in the full address of the place of business activity (if Line “010” indicates the type of activity with code 05 , 06 , 10 or 16, then organizations in line “020” need to write legal address, and IP is the address of residence).

Line "030". You can find out the OKTMO code using this service.

Line "040". Here it is indicated basic yield your activities ( see Appendix 1).

Line "050". In 2018, the deflator coefficient K1 = 1.868(in 2017 it was equal to 1.798).

Line "060". Correction factor K2 are established by municipal authorities in order to reduce the amount of UTII tax. You can find out its meaning on the official website of the Federal Tax Service (select your region at the top of the site, after which it will appear at the bottom of the page in the “Features of regional legislation” section legal act with the necessary information).

In column 2 it is necessary to indicate the values of physical indicators for the corresponding type of activity in each month of the quarter (which is a physical indicator see Appendix 1). When filling out the declaration, the values of physical indicators are rounded to whole units according to the rounding rules.

If a physical indicator changed during the quarter (for example, another employee was hired), then this change is reflected in the declaration starting from the same month in which it occurred.

If you carry out one type of activity, but in different places of the same city (with one OKTMO), then you do not need to fill out another sheet of Section 2, just add up the values of physical indicators from each such place.

In column 3 the number of days of activity is indicated. This column is filled out only in cases where the declaration is submitted for a quarter in which you either just registered as a UTII payer (not from the beginning of the month), or completed your activities without waiting for the end of the quarter.

Example. You submit your return for the 4th quarter. Let’s say that on October 25 you registered, and on November 5 you wrote an application for deregistration. In this case, there are 3 lines in the column 070 you need to write " 7- ", and in the line 080 indicate " 5- "(since in October you were active for 7 days, and in November for 5 days). In line 090 will need to be delivered dashes.

Note: if during the quarter you did not register (were not deregistered), then dashes must be placed in all cells of column 3.

In column 4 calculated the tax base(amount of imputed income) for each calendar month quarter. To get the values of the fields of column 4, you need to perform the product of the lines 040 , 050 , 060 , and then multiply the resulting result by the corresponding value of each line of column 2.

Moreover, if you have values in column 3, then the resulting values for column 4 must additionally be multiplied by the corresponding value of each completed line in column 3 and the resulting result divided by the number of calendar days in the month for which the tax base is calculated.

String "100". The total tax base for 3 months of the quarter is indicated here (sum of lines 070-090, column 4).

Line "110". The tax amount for the quarter is indicated here, which is calculated using the formula:

Row 100 x 15 / 100

Section 3. Calculation of the amount of single tax on imputed income for the tax period

Line "005". Put " 1 " - if an individual entrepreneur or organization makes payments to employees engaged in those areas of activity for which UTII tax is paid or is marked " 0 » – if the individual entrepreneur does not make payments to individuals.

Line "010". Must be written down total amount tax for the quarter. This value is calculated as the sum of the values of lines 110 of all completed sheets of the 2nd section of the declaration.

Line "020". Organizations and individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for employees employed in those areas of activity for which UTII tax is paid. Also, payments and expenses provided for in paragraph 2 of Art. 346.32 Tax Code of the Russian Federation.

Line "030". Individual entrepreneurs indicate in this line the amount of insurance premiums paid in this quarter for themselves in a fixed amount.

Line "040". The total amount of UTII tax payable to the budget is indicated here.

Depending on the value of line 005, it is calculated using one of the following formulas:

If line 005 = 1 , Then:

Line 040 = Line 010 – Line 020, and the resulting value should be? 50% of line 010.

If line 005 = 0 , Then:

Line 040 = Line 010 – Line 030, and the resulting value should be? 0.

Section 1. The amount of single tax on imputed income subject to payment to the budget

Field "TIN" And "Checkpoint" field(how to fill out, see the “Title Page” section).

Line "010". Here you indicate the OKTMO code of the municipality in which the activity is carried out (where you are registered as a UTII taxpayer). If the code contains 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using this service.

Line "020". The total amount of UTII tax payable to the budget is indicated here ( Line 040 section 3).

If you carry out UTII activities in several municipalities (with different OKTMO), but which belong to the same Federal Tax Service, then the total amount of tax (Line 040 of the 3rd section) must be broken down separately for each OKTMO (see formula below) and the required number of Lines 010 and 020 must be filled in.

Line 040 of section 3 x (Sum of lines 110 of all sheets of section 2 for this OKTMO / Line 010 of section 3).