The conduct of commercial activities of the IP is controlled by the Federal Tax Service. Violation of tax legislation entails the imposition of penalties.

The procedure for applying tax sanctions to individual entrepreneurs

The legality of conducting activities is established during the registration of IP. Conducting commercial activities without official registration is sanctioned by law.

Signs of doing business are:

• Manufacture, use, sale of property, material assets for the purpose of making a profit.
• Carrying out transactions with the execution of contracts.
• Keeping records of transactions.

Conducting activities without state registration entails punishment under the Administrative Code of the Russian Federation. Acts have consequences for a person in the form of a fine of up to 2 thousand rubles. The minimum amount of sanctions is 500 rubles, but the maximum amount is almost always charged.

Violation of the terms of registration (Article 116 of the Tax Code of the Russian Federation) entails a fine from the Inspectorate of the Federal Tax Service. The amount is 10 thousand rubles in the absence of income. If revenue was received in an unformalized period, the amount of sanctions increases to 10% of its value and is charged in the amount of at least 40 thousand rubles.

Conducting IP activities without issuing a license for types that require licensing also entails punishment under the Code of Administrative Offenses. If, as a result of the activity, damage is caused to the state or individuals, sanctions can reach the amount of 300 thousand rubles. Based on the results of damage determination, a person may be held criminally liable.

Important! It is possible to prevent the imposition of fines in the course of conducting commercial activities of an individual entrepreneur in compliance with the law. To prevent the receipt of sanctions, it is required to study the provisions of laws and acts or contact tax and accounting specialists.

Sanctions for violation of accounting rules

In the process of doing business, an individual entrepreneur must keep records of assets, income and expenses. Based on the accounting data, the amount of taxes indicated in the declaration and paid to the budget is determined. The Tax Code of the Russian Federation (Article 120) provides for a fine for gross violation of accounting rules for the absence of:

• Primary accounting forms confirming the expenses incurred and accounting data.
• Fixing transactions and availability of accounting registers.
• Regular ignorance or incorrect reflection on the accounts of business transactions, the movement of material assets, Money and other assets.

The amount of the sanction is set at 10 or 30 thousand rubles if a violation is detected over several periods. The minimum amount is provided for individual entrepreneurs who have paid the full amount of taxes. If, in case of violation, an underestimation of the base is revealed when calculating taxes, sanctions are imposed in the form of 20% of the amount of non-payment with a minimum amount of recovery of 40 thousand rubles.

Each system has its own accounting and document management procedures. UTII has the most minimal accounting, in which the individual entrepreneur only records the physical indicator. Lack of accounting for income, property, assets with UTII does not entail a fine from the IFTS. Accounting requirements for UTII are simpler than a patent, when buying which you need to take into account income to prevent excess.

Late reporting

Based on the results of the income received or under taxation with a fixed amount of payment, the IP must file declarations.

Reporting is submitted:

• Within the period specified for each declaration form separately. For example, for UTII, a deadline is set for the 20th day of the month following the end of the quarter.
• On the forms adopted for the reporting period. If an individual entrepreneur submits declarations of an unspecified form, the reporting is not considered submitted.

You can find out which forms are relevant in the reporting period on the official website of the Federal Tax Service or from tax consultants. When submitting reports on an outdated form, the inspector has the right not to accept the document. What should I do if the reporting is submitted on the last day of submission and there is no time for revision? The declaration must be sent by mail and then the correct document must be submitted.

If an individual entrepreneur does not conduct business, it is necessary to submit "zero" declarations in which there is no data. Individual entrepreneurs submit reports with no data in the absence of movement of material assets, receipt of revenue and other indicators characterizing activity. For failure to file declarations on time with lack of data, a fine of 1,000 rubles is imposed.

In cases where a situation arises with the failure to submit reports for which the amount payable is accrued, the penalty is charged from the accrued tax. The amount of sanctions is 5% of the amount of the tax liability, but not more than 30%.

Companies with a headcount above a certain limit must submit declarations electronically. For violation of the procedure for filing reports, a fine of 200 rubles is imposed.

A special case of IP reporting

A special place among the declarations is occupied by UTII reporting. The system is used in the conduct of certain areas of activity. If an entrepreneur has switched to UTII, but does not conduct business, zero reporting is not submitted. The taxation is based on the data of a physical indicator. The tax is levied only in the period of application of UTII and does not depend on revenue.

UTII reporting is submitted from the date of registration and until the date of filing a notice of termination of its application. If the taxpayer does not file a declaration upon the actual termination of activities, but before the notification is submitted, a fine will be imposed on the individual entrepreneur.

Late tax payment

The amount accrued according to the declaration must be paid to the budget within the time period established by the Tax Code of the Russian Federation for each tax separately. For example, for UTII, the payment period is set to the 25th day of the month after the end of the quarter, and for fees to funds, the 15th day of the month. The consequences for the IP will be expressed in penalties and fines. The penalty is calculated daily at the refinancing rate in force in the period.

If the tax is not paid in full, the amount of sanctions is collected in the amount of 20% of the understatement. When imposing sanctions, the unintentional nature of the decrease in the amount of the obligation is taken into account. If the IFTS authorities prove the intent of the taxpayer, the amount doubles.

A fine is imposed if the supervisory authority notices non-payment. The amount of the sanction should be revealed during the verification and reflected in the decision. If a taxpayer, for example, UTII, has not paid the tax on time due to an erroneous understatement of the base, then the question arises of what to do next.

In this case it is necessary:

• Pay the missing amount and submit an updated declaration.
• Submit updated data or pay to the budget.

If the taxpayer has paid before filing the return, no penalty will be imposed. At the time of submitting the clarification, the required amount is available and will be taken into account as payment.

Fund sanctions against individual entrepreneurs

In addition to the tax inspectorate, extra-budgetary funds control the accounting. Similarly, sanctions are imposed on the IFTS for failure to provide information, reporting and non-payment of contributions.

Fund inspectors resort to imposing fines:

• In case of violation of the deadlines for the payment of contributions, penalties are charged.
• In case of refusal to submit the required forms and information, 200 rubles are charged for each document not received by the fund.
• Late payment due to underestimation of the base is punishable by a fine of 20% of the contribution not paid on time.
• In case of late filing of reports with accrued contributions, a penalty is charged in the amount of 5% of the unpaid amounts for each month of delay. The maximum sanction is 30% of non-payment.

The predominant number of violations is revealed in the process of inspections. Control authorities use programs that automatically monitor violations of taxpayers. According to the revealed data, inspectors appoint cameral and field inspections.

Important! Control authorities can apply sanctions only within 3 years from the period of violation. The earlier date is subject to the statute of limitations.

What to do if a fine has been awarded? The individual entrepreneur must pay the amount to the budget within the time period specified in the decision or requirement of the control authorities. Paying sanctions is different from paying taxes. The amount must be paid taking into account the CCC payment. In the payment order, it is necessary to indicate the document and its date, on the basis of which the fine is paid.

BCC is a 20-digit digital code that determines the type of payment and the direction of its transfer. This code is entered in the payment documentation when paying tax, arrears and recalculation amounts on it, accrued penalties, interest and penalties for various violations. In order for the payment to go in the right direction, it is necessary to correctly enter the current CCC in the payment documentation.

ATTENTION! Starting from the reporting for the IV quarter of 2018, a new form of tax return for a single tax on imputed income, approved by Order of the Federal Tax Service of Russia dated 06/26/2018 N ММВ-7-3 / [email protected] You can generate a UTII declaration without errors through, which has a free trial period.

What is CBK?

This abbreviation is deciphered as a budget classification code. This classification separates all payments by codes for more convenient and efficient tracking of the direction of their movement. CBCs allow you to control the movement of taxpayers' funds, separate them by type of tax liabilities, and separate tax payments from the payment of fines and penalties.

Each entity making tax payments is required to enter the CCC in payment forms. A company on UTII is no exception. When paying a tax, a fine, a penalty fee, interest, the vane must indicate the codes corresponding to the applicable tax regime, as well as the type of payment.

If the code is incorrect, then the payment may go in the wrong direction and get lost, and the payer will face problems in returning it and lose time. It is necessary each time, transferring any amount of money to the budget, to track the actual values ​​of the BCC at the current moment for specific payments.

The BCC for each year is set by the Ministry of Finance of Russia, which approves a special order for this. Not the entire 20-digit digital code may change, but its last four digits - from 14 to 17.

The indicated 4 digits are accepted the following values ​​when making various payments in the imputed mode:

• 1000 - for tax payments;
• 2100 - on payment of a penalty;
• 2200 - by interest;
• 3000 - for fines.

KBK for UTII

For the imputed tax regime in relation to the payment of a special tax, the CBC is provided for the transfer of the single tax itself, penalties for late payment, as well as various kinds of fines for violation of the law.

BCC for the payment of special tax of the imputed regime: 182 1 05 02010 02 1000 110 (actual for 2016).

According to the specified CCC, not only the calculated special tax payable for the quarter is transferred, but also arrears, tax debt, recalculation amounts.

CBC for penalties for UTII

Penalties on the imputed regime are charged if the single tax is not transferred in a timely manner. The due date for the transfer is the 25th day of the month following each quarter. In case of violation of this period, penalties should be charged for each day of delay in payment.

The calculated interest must be paid by filling out a payment document, for example, an order. The payment order indicates the BCC corresponding to the payment of penalties for UTII. Since 2015 interest and penalties are subject to different classification codes.

CBC for paying penalties for UTII: 182 1 05 02010 02 2100 110 (this value is relevant for 2016)

Special tax % is paid separately, BCC is entered into the payment documentation: 182 1 05 02010 02 2200 110.

CBC on fines for UTII

A monetary fine may be charged to the swindler if he did not submit a UTII declaration in a timely manner, if the tax was incorrectly calculated, as a result of which the base for calculating the tax was underestimated.

Taxpayers submit the UTII declaration four times a year based on the results of the quarter. In the article we will talk about the deadlines for submitting the declaration, changes for 2018, about calculating the tax and filling out the declaration, fines and zeros.

Ways to submit a declaration

There are three ways to submit a report:

• it is handed over to the tax office directly by the head of the company, or his officially authorized representative, or an individual entrepreneur;
• by registered mail (as a standard for such documents, there should be a notification and an inventory of the attachment);
• via the Internet, if the number of employees in the company is more than 100.

Dates and place of submission of the UTII declaration

UTII must be submitted before the 20th day of the month following the last month of the reporting quarter.

Report for the 3rd quarter must be submitted by October 22(The 20th falls on a Saturday, so the date is shifted to Monday the 22nd).

The 4th quarter report must be submitted by January 21, 2019(The 20th falls on Sunday, so the deadline has shifted to Monday the 21st).Income tax must be paid by January 25, 2019.

The UTII declaration is submitted to the tax office at the place of business registration or at the actual location. For example, in private carriers, the workplace is constantly moving.

Prepare and submit UTII via the Internet in the online service. The declaration is generated automatically based on your account and is checked before sending. Get rid of the routine, submit reports and use the support of our service experts. The first month of work is free. — 3 free months of work and reporting.

Reporting on a single tax must be submitted by all organizations and individual entrepreneurs that apply UTII. The terms and procedure for its submission are determined by the Tax Code. Late submission of the UTII declaration leads to, it is also possible to block the taxpayer's current account.

Multi-channel free website hotline

Take advantage of free legal advice on appealing fines, orders, decisions of officials in the field of administrative law and more. Our lawyers will advise you on how to effectively protect your rights and freedoms, as well as avoid causing additional damage. We work daily from 9.00 to 21.00

What is the deadline for filing a declaration?

It is necessary to report on the results of the tax period, it is 1 quarter for UTII. The declaration must be submitted before the 20th day of the month following the end of the quarter in accordance with paragraph 3 of Art. 346.32 of the Tax Code of the Russian Federation. When the last day of the deadline falls on a holiday or weekend, the report can be submitted on the first business day after the weekend.

Important!
If the taxpayer has ceased to apply UTII, he is obliged to submit reports and pay tax for the period when he was considered a "spy".

In the case when the taxable UTII activity was not carried out in the tax period, it is still necessary to submit a declaration. Suspension or termination of imputed activity does not mean that it is not necessary to pay tax. To cancel this obligation, you should submit an application to the inspection and deregister.

Where to take

Read:

As a general rule, reporting is submitted at the place of registration of the taxpayer. In practice, scammers often operate in several municipalities at once. In this case, one should be guided by the explanations of the Federal Tax Service and the Ministry of Finance:

1. Activities are carried out within the same city, but in its different districts, each of which has a tax office. Then the UTII declaration should be submitted in the unit in which the subject was first registered.
2. If the swindler works in different cities or regions, then it is necessary to submit reports separately for each municipality. But if they are served by one tax office, then you need to submit one declaration.

What are the penalties for violating deadlines?

Responsibility for non-compliance with the procedure for submitting a declaration is determined by Art. 119 NK. The taxpayer is charged in the amount of 5% of the unpaid tax amount within the prescribed period. At the same time, both a full and an incomplete month of non-submission of reports are taken into account. The maximum amount of recovery can reach 30% of the calculated tax, and the minimum is 1000 rubles. For an official 15.5 of the Tax Code provides for administrative responsibility in the form of up to 500 rubles or.

If the taxpayer submitted the declaration according to the old form or filled it out with errors, for example, did not sign on one sheet, the inspection is not entitled to be held liable.

The Inspectorate may suspend operations on the accounts of the organization on the basis of Art. 76 of the Tax Code, if the deadline for delivery is violated by more than 10 working days.

Vmenenka remains one of the most popular tax systems for small businesses in the country, the main reason for this being in demand is the relatively low tax rate and the ability to keep simplified records, although all these advantages do not give immunity against UTII fines.

So how to avoid fines and why are they actually applied when using UTII?

UTII fines for registration.

Any song begins with music, and acquaintance 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 and an application, here about and. What happens if you don't apply?

Penalties for non-registration or late registration are quite large:

• Option one - employees of the Federal Tax Service caught you "by the hand" if the individual entrepreneur carries out activities without registration as a UTII payer. Then the fine for UTII will be at least 40 thousand rubles, the maximum amount 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 nuance, it is possible to really substantiate the amount of income only documented, so in most cases the fine will be 40 thousand rubles.
• Option two - the entrepreneur independently submitted documents late, in detail, when it needs to be submitted, they considered it. Then you are threatened imputed fine - 10 thousand rubles.

Penalties for UTII declarations

Even if you filed an application for registration on time and work quietly, you should not forget about the timely filing. For late submission of reports on imputation, even a very not bad fine is provided.

The minimum amount of a fine for not submitting a UTII declaration is 1,000 rubles, but the amount may be more, the maximum additional charge is 5% of the tax amount.

An example, based on the declaration, you get 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 an empty one but on time, and in a couple of days already with the correct numbers. Just remember that it is very important here to prevent the start of an inspection by the employees of the Federal Tax Service, so you have a head start in cases with a clarified just a couple of days.

Tax penalties

The most severe penalties are provided precisely for the late payment of tax. There are two options:

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

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

The only really good option and insurance itself is an 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 in the IFTS. Which will be credited in payment as the tax accrues, it's better than paying fines for UTII.

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

What else is worth knowing about UTII sanctions

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