After the dismissal of the chief accountant, we discovered that he had not passed the tax office And territorial office statistics, financial statements for 2015. He explained this by saying that our company is on a simplified taxation system, and therefore does not have to submit financial statements. Is it so? And if not, what penalties do we face for this?
Your ex Chief Accountant not right. All organizations, including those under special regimes, must not only maintain accounting records, but also submit financial statements to the tax authorities, as well as territorial offices of Rosstat.
Such an obligation is expressly established in subparagraph. 5 p. 1 art. 23 Tax Code of the Russian Federation. According to this provision of the Code, organizations must submit annual accounting (financial) statements to the tax authority at their location. This must be done no later than three months after the end of the reporting year (that is, no later than March 31). Exceptions are organizations that, according to paragraph 2 of Art. 6 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ) are not required to keep accounting records. Companies on a special regime do not fall under this exception.
Obligation to submit one copy of the annual accounting (financial) statements to the state statistics body at the location state registration organization is enshrined in clause 1 of Art. 18 of Law No. 402-FZ. And this norm also contains no exceptions for companies using special tax regimes. The deadline for submitting reports to the territorial offices of Rosstat is the same as for submitting financial statements to the tax office.
Please note: if an organization is subject to mandatory audit, then along with its financial statements it must submit an audit report to the territorial office of Rosstat (clause 2 of Article 18 of Law No. 402-FZ). The list of cases when a company is required to undergo an audit is established in Part 1 of Art. 5 of the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”. Specialists from the Ministry of Finance of Russia spoke about which organizations are subject to mandatory audit of financial statements for 2015 in the information “List of cases of mandatory audit of accounting (financial) statements for 2015 (according to the law Russian Federation)" and information message dated January 20, 2016 No. IS-audit-1. Please note that whether a company is a small business entity does not in any way affect the obligation to conduct a statutory audit.
If a company fails to submit its annual financial statements within the prescribed period, it will be subject to both tax and administrative liability.
A fine for failure to submit financial statements to the tax authorities is imposed on an organization on the basis of subclause 5 p. 1 art. 23, paragraph 1, art. 126 of the Tax Code of the Russian Federation. The size of the sanction is 200 rubles. for each document included in the reporting (letter of the Federal Tax Service of Russia dated November 21, 2012 No. AS-4-2/19575@). In this case, not only the company, but also its officials will be fined. They are subject to a fine of 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Responsibility for failure to submit financial statements and auditor's report to statistical authorities is established in Art. 19.7 Code of Administrative Offenses of the Russian Federation. The fine for an organization ranges from 3,000 to 5,000 rubles, and for company officials - from 300 to 500 rubles.
Please note: as of April 10, 2016, the statute of limitations for bringing administrative liability for violations of accounting legislation has been increased. Previously, this period was two months, but now it is two years. Corresponding changes have been made to Part 1 of Art. 4.5 Code of Administrative Offenses of the Russian Federation
One of the taxpayer's responsibilities is reporting. Failure to comply with deadlines for submitting any reports will result in penalties. Reports submitted to Pension Fund Russia (PFR).
At the end of each reporting and billing period, entrepreneurs with hired employees are required to submit reports to the Pension Fund of Russia in the form RSV-1 and SZV-M. These reports have different reporting periods and different deadlines for their delivery.
note, for late submission of each reporting form, there is a specific procedure and amount of penalties for calculating.
Let's look in more detail at what period the reporting is considered untimely filed, and what the penalties are for each type of report.
Fines for late submission of reports to the pension fund
Violation of deadlines for submitting reports to the Pension Fund leads to the accrual of penalties. note, the policyholder is held liable both for a report submitted untimely (even if the line is drawn up for only one day) and for one that was not submitted at all.
Penalty for failure to submit a report in the RSV-1 form
Since 2017, the calculation of RSV-1 is submitted to the Federal Tax Service on a quarterly basis, as provided for in Chapter 34, Part 2 of the Tax Code of the Russian Federation. Until 2017, it was submitted to the Pension Fund of the Russian Federation, which was regulated by clause 1, part 9, article 15 of Law No. 212-FZ of July 24, 2009, which provided for other deadlines for submitting the report. 
Thus, not only the form has changed, but also the deadline for submitting the RSV-1 calculation, which is provided for in clause 7 of Art. 431 Tax Code of the Russian Federation.
New boundary terms for submitting RSV-1 calculations to the Federal Tax Service.
Responsibility for untimely provision of RSV-1 is regulated by several regulations:
article 119 Tax Code Russian Federation - a fine is charged for each complete and less than a month late payment in the amount of 5% of the amount of contributions to be paid for the last reporting quarter(last 3 months).
Formula for calculating the fine:
note! The amount of the fine cannot be less than 1000 rubles. and more than 30% of the amount of contributions payable for the last 3 months of the reporting period.
Part 2, Article 15.33 of the Code of Administrative Offenses of the Russian Federation provides for the imposition of administrative liability on the managers of the insured organization - the amount of the fine can vary from 300 to 500 rubles.
Important! On individual entrepreneurs Without employees, the administrative fine does not apply.
Failure to submit reports to the Pension Fund of Russia in the SZV-M form
The SZV-M form has been in effect relatively recently (since April 2016). Employers with employees are required to submit this report monthly.
Report on form SZV-M must be submitted by the 10th of the next month.
For late submission of a report, the employer will be required to pay a fine of 500 rubles. for each employee for whom there is no information (Article 17 of Federal Law No. 27-FZ of 04/01/1996).
To find out the amount of the fine for late delivery SZV-M needs 500 rubles. multiply by the number of individuals for whom you did not report.
Thus, the size of the fine directly depends on the number of employees for whom the policyholder (employer) did not report.
Failure to submit reports in 2018: what has changed
Since 2017, all powers to control the payment of insurance premiums have passed under the jurisdiction of tax authorities Therefore, all collection of fines will be carried out through the tax service, and not the Pension Fund. Therefore, the regulation of liability for failure to provide pension reporting must be viewed in the Tax Code of the Russian Federation. The liability standards set out in the above-mentioned laws are duplicated in new edition Tax Code of the Russian Federation, namely in Art. 119.
note, verification of personalized accounting data remained under the jurisdiction of the Pension Fund.
The deadlines for submitting the RSV-1 calculation have changed (clause 7 of Article 431 of the Tax Code of the Russian Federation), which were stated above.
Also in 2017, the deadlines for submitting the SZV-M report to the Pension Fund of Russia changed - until the 15th day of the next month (clause 2.2, Article 11 of Federal Law No. 27-FZ of 04/01/1996).
The administrative fine for failure to submit reports to the Pension Fund and the Federal Tax Service (RUB 300–500) also continues to apply.
So, in order to fall out of favor with the regulatory authorities, it is not necessary to underestimate or evade paying taxes, it is enough to simply be “late” with the deadlines for submitting reports, in particular the calculation of RSV-1 and SZV-M, and you are guaranteed a fine!
In what case and for what can a company (individual entrepreneur) be fined for failure to provide or provision of false information to statistics?
In addition to accounting (financial) and tax reporting organizations and individual entrepreneurs must also submit statistical reporting. This obligation to submit primary statistical data to state statistics bodies is provided for by Federal Law No. 282-FZ of November 29, 2007 “On official statistical accounting and the system of state statistics in the Russian Federation” (hereinafter referred to as Law No. 282-FZ).
Rosstat of the Russian Federation, within the framework of its powers, approves the forms of federal statistical observation and instructions for filling them out (clause 5.5 of the Regulations on federal service state statistics, approved. Decree of the Government of the Russian Federation dated June 2, 2008 No. 420).
Where can I see the obligation to submit statistical reporting?
Selective statistical observations are carried out by Rosstat of the Russian Federation in the form (clause 1 of the rules for conducting selective statistical observations of the activities of small and medium-sized businesses, approved by Decree of the Government of the Russian Federation of February 16, 2008 No. 79, hereinafter referred to as Rules No. 79):- monthly and (or) quarterly surveys of small and medium-sized enterprises (except for micro-enterprises);
- annual surveys of micro-enterprise activities.
Important!Statistical information must be provided to the statistics office approved forms federal statistical observation on on paper(at the location of the respondent) or in in electronic format in a prescribed format using electronic signature, no later than the deadlines indicated on the forms.Lists of companies or individual entrepreneurs that must submit a particular statistical report are posted on regional statistics websites in the section: “Reporting” - “Statistical reporting” - “Lists of reporting business entities”. Here's an example in the Chelyabinsk region.
Amount of fines
Punishment for failure to provide primary statistical data or provision of unreliable statistical information is an administrative offense and entails the imposition of administrative fine, provided for in Art. 13.19 Code of Administrative Offenses of the Russian Federation.Important!Failure to provide primary statistical data in the prescribed manner or untimely provision of this data will entail fines:Due to entered into force on December 30, 2015. Federal law dated December 30, 2015 No. 442-FZ “On Amendments to Article 13.19 of the Administrative Code”, the liability of companies and individual entrepreneurs for failure to submit (late submission) of statistical information has been tightened.
- for officials in the amount of 10 thousand to 20 thousand rubles;
- on legal entities- from 20 thousand to 70 thousand rubles.
Repeated violation is punishable by large fines:
- for officials in the amount of 30 thousand to 50 thousand rubles,
- for legal entities - from 100 thousand to 150 thousand rubles.
At the same time, payment of penalties does not negate the need to provide appropriate statistical forms reporting.
How to report
Statistical reporting can be submitted to:- on paper directly to the territorial statistics office or sent by mail ( by registered mail with a description of the attachment);
- electronically using a specialized operator electronic reporting or on the website of Rosstat of the Russian Federation.
In practice, this rule does not work, since there are no clear criteria for calculating the damage caused by the respondent.
Challenging fines
When challenging a “statistical” fine, the company must have evidence that all measures within its power to provide statistical reporting have been taken.Thus, checking the company’s argument that the reporting in Form No. 2-C on paper was sent by registered mail, the courts pointed out that the postal receipt for payment of the corresponding postal item (which contains the unique postal identifier assigned to the postal item, allowing you to track the receipt and delivery of this postal item) the company does not have.
The courts have also found that the ability to comply with rules and regulations current legislation, the company had no objective evidence that the company had taken all measures within its power to comply with the rules and regulations for any independent reasons. This fact indicates the presence of guilt in the actions of the company. In such situations, the courts do not satisfy the company’s demands to cancel the decision to prosecute under Article 19.7.3 of the Code of Administrative Offenses of the Russian Federation for violating the deadline for submitting annual statistical reports (Resolution of the Moscow District AS dated July 13, 2015 No. A40-190349/14).
Statute of limitations
The decision in the case of administrative offense by virtue of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, it cannot be issued after two months (in a case of an administrative offense considered by a judge - after three months) from the day the administrative offense was committed.In practice, this means that the territorial bodies of Rosstat of the Russian Federation will be able to bring companies or individual entrepreneurs to administrative liability under Article 13.19 of the Code of Administrative Offenses of the Russian Federation within 2 months from the date of expiration of the established due date statistical reporting.
For failure to provide on time zero reporting in 2017, fines depend on two factors: what specific standards for filing such a document were violated and to what extent?
Zero reports are submitted by companies that, for various reasons, do not operate and do not make a profit. But lack of profit is not a reason not to send reports. The amount of the fine for late zero reporting in 2017 is equal to the amount of the fine for documents containing specific information about the activities of the enterprise, if it had it. Therefore, in order to avoid fines for zero reporting in 2017, the manager or accountant must take care to do everything in accordance with the law.
Fines for zero reporting in 2017
The fine amounts for violations when submitting reports are as follows:
1000 rubles for a delay in sending to the Federal Tax Service;
200 rubles for each separate document, not filed with the Federal Tax Service;
An additional fine of 500 rubles is imposed on executive(accountant or manager) who committed violations and delays;
You will have to pay 1000 rubles for zero reporting to the Pension Fund in 2017, submitted at the wrong time;
an additional 1000 rubles will have to be paid if the delay in submitting documents is 180 days or more;
5000 rubles will be the amount of payment if it was not provided in deadlines two or more documents.
How to submit zero reporting in 2017 without fines?
In order to avoid paying fines for zero reporting to the Social Insurance Fund in 2017, it is advisable to send all documents on time. For this purpose, at the beginning of the year, the accountant checks the websites of the relevant departments and finds out what deadlines are set for specific reports.
When a businessman has no employees on his staff, then in many situations he will be able to use zero reports. Filling out reports of this kind on your own is not difficult, but requires the use of suitable forms and forms. To save yourself from fines for zero reports in 2017, an entrepreneur has the opportunity to seek professional help by ordering remote accounting services. This will help ensure that documents are sent to the right authorities in a timely manner at low cost.
The balance sheet for 2016 is the most important form of annual reporting for all companies. Don't miss the deadline for submitting your balance sheet in 2017 so you have time to prepare it properly. After all, organizations are severely fined for delays and errors in reports.
In this article we explained in detail:
- About the deadlines for submitting the balance sheet for 2016 to the tax office,
- What will be the penalty for missing the deadline?
- What reporting needs to be submitted along with the balance sheet for 2016.
Deadlines for submitting the balance sheet for 2016 to the tax office and Rosstat
Deadline for submitting the balance sheet for 2016 to the tax office And term his passing statistics in 2017 match up. For convenience, we have compiled a small table:
It is important to know: You do not need to submit interim financial statements, even if you maintain them.
We would also like to draw the attention of those companies for which mandatory audit has been introduced. Along with the balance sheet and other reports for 2016, you are required to provide Rosstat with a conclusion audit. The deadline for submitting the audit report in 2017 is 10 working days, starting from the next day from the date specified in this document, but no later than December 31, 2017.
Which companies are required to undergo a mandatory audit, see the article “ Mandatory audit: criteria in 2017.”
Who submits the balance sheet for 2016 and where?
All companies are required to keep accounting records, regardless of the tax regime they apply (clause 1, part 1, article 2, part 1, article 6 of Law No. 402-FZ). Therefore, all commercial and non-profit organizations must deliver on time balance sheet for 2016 along with other financial statements. What is included in the annual financial statements for different types enterprises, we will tell you below.
All companies that maintain accounting, in accordance with paragraphs. 5 p. 1 art. 23 Tax Code of the Russian Federation, Part 1, Art. 18 of Law No. 402-FZ, are required to submit an annual balance sheet and other reporting:
- to the Federal Tax Service;
- to the statistical authorities at the place of registration;
- to the owners of the company (founders, shareholders) at their request.
Who does not hand over the balance?
Individual entrepreneurs exempted from submitting the annual balance sheet and other financial statements for 2016.
In what form are annual financial statements submitted for 2016?
According to the Order of the Federal Tax Service No. AS-7-6/711@ dated December 31, 2015, enterprises can decide for themselves - on paper or in electronic form hand over annual reporting for 2016.
Fines for late submission of balance sheets in 2017
For late submission of the balance sheet, the company will be fined, and the amount of the fine depends on whether you were late with reporting to the tax office or to Rosstat.
Missed the deadline for submitting your balance to the Federal Tax Service
So if you Not submitted the balance sheet on time and other financial statements to the Federal Tax Service, then according to clause 1 of Article 126 of the Tax Code of the Russian Federation, you will be fined 200 rubles for each overdue reporting document.
One clarification is worth making here - financial statements includes five documents: balance sheet, financial statement financial results, traffic report Money, statement of changes in capital and explanations, thus, the maximum penalty for delay can be equal to 1000 rubles.
Missed the deadline for submitting the balance sheet for 2016 to Rosstat
If you in 2017, the balance sheet was not submitted on time and other reporting to statistical authorities, then the company faces an even higher fine, already in the amount of 3,000 to 5,000 rubles.
At the same time tax service, and Rosstat has the right to additionally fine the head of the organization in the amount of 300 to 500 rubles (Part 1 of Article 15.6 of the Administrative Code).