Tax Code of the Russian Federation establishes the general terms for the payment of taxes, but the fact that it pay a fee each taxpayer determines for themselves.However, if payment is not made before the deadline, is charged penalties for late payment of tax.This is quite natural, because the well-known phrase says, "to pay taxes and can sleep!" In addition to the calculation of penalties for late payment of tax may be present and more severe measures, for example, for organizations it can be freezing accounts for individuals - unpleasant contact withbailiffs who came to describe your property.
Therefore, if the delay has arisen for reasons that you are not dependent on, and you are sincerely sorry about this, it is best to act "without delay", that is independently calculate the amount of the penalty and to pay, of course, not forgetting about the amount of the tax.The payment of interest on taxes can be made as to payment of principal and after.
Under the law, a penalty there daily from the day following the one when the deadline ended.How to calculate the required amount of the penalty for the transportation tax, for example?Generally, the basic formula for the calculation of taxes alone.Here is the detailed action plan.
- is necessary to determine the amount of money that was not paid to the budget.If you did not make advance payments, the amount will be that indicated in the notice.In the case of partial payment of the contribution, it is necessary to deduct from the principal what has already been made, and the remaining amount to consider penalties for late payment of tax.
- is followed to ascertain the day, which began with the amounts assessed penalties.In any case, it will be one day, which was the deadline for the payment.The only caveat in this case - the possible transfer due to the fallout of the deadline for the weekend or holidays.In this case the term of payment is transferred to the next working day.
- Do not count the day that you have to pay tax exactly go with the penalty - usually, it is not counted.
- is necessary to determine the refinancing rate for the entire period of delay.
- Finally, the formula itself:
P = H * A * CP / 100% * 1/300 where:
P - a penalty for late payment of tax;
H - or the amount of non-payment of arrears;
D - the number of the days that are considered overdue;
SR - refinancing rate during the default period (in terms of% strength).
By the way, in the event of a court order that the amount of tax the taxpayer during the reporting period could not be paid for some reason, will not be charged a penalty.Such cases include: the arrest of accounts or the suspension of transactions on those accounts, seizure of part or all of the available property of the taxpayer.In these situations, penalties and interest will not accrue during the period of these circumstances.But a written request for a deferment or payment by installments, submitted to the tax office, the accrual of penalties does not stop.
Do not forget to pay their taxes on time and in full, then the problem of the calculation of penalties or fines, as well as an unpleasant interaction with the system of bailiffs will not touch you!
