Entry
possible, no matter for what reason deadline Declaration on the USN was not met and you still can not devote time to the procedure."I do not want to pay the fine!"- You exclaim indignantly, recalling the luxury villas on the ruble, as well as limousines with flashing lights Dorval to budget officials.But, alas - to avoid foreclosure fail.But there are legitimate opportunities to reduce the amount of sanctions.Intrigued?Read on.
algorithm for calculating the fine
To begin with, let us recall the algorithm calculation of penalties.There are two tariffs (depending on how much the deadline for the declaration of USN were you skipped), for which the penalty is calculated:
1. 180 days after the deadline date has not passed.Then it will be necessary to pay dues to 5% of the total amount prescribed in the Declaration.It should be noted that this rate for one month.The maximum amount of the fine in this case, the total can not exceed 30% of the tax.
2. more troublesome scenario would be if the deadline declaration USN exceeded by more than six months (counting starts with 181 calendar days).Then, besides the already designated 1/3 of the amount of the tax declaration, it will be necessary to add on 10% for each missed month.
In both cases refers to the partial month.That is, if you filed a return of 185 per day, the amount of the fine, if a pre-not on this work will be 40%!Even if you allow the term of the Declaration on the USN on day 1, then 5% would have to pay.Now, when the diagnosis became completely clear, we try to minimize the bad penalty.
method first
possible, if the deadline for the simplified tax declaration was passed as soon as possible apply to your local office of the tax with a zero or significantly reduced the final amount of tax.After the opportunity to file a correct return still appears, - serve the refined declaration, this time with the correct data on tax deductions.It may happen that the revised declaration is required in addition to pay some amount of tax.Also, do not forget to take into account the fines calculated as 0.003 per cent of the current refinancing rate of the Central Bank of the Russian Federation appointed.So be sure before they submit a valid declaration to perform these actions.Attempted allow you to avoid completely unnecessary penalties on 122 article of the Tax Code, as well as to optimize the amount of penalties for violation of the deadline for the simplified tax declaration.
Hidden mechanism of action of the first method is that fast offering "zero" reporting on the declaration, you will automatically reduce your terms, and thus the amount of the fine, but later tax deemed a revised amount of the fine on the provided correct declaration (based on the amount of tax).It is not recommended to submit the first return with a high amount of tax because your tax (specific region) software calculates the maximum amount of tax for both declarations.
second method
If you supply zero declaration and payment of a symbolic fine (if you then imagine adjusted), the tax has no legal grounds to charge a penalty for a missed deadline for the declaration of the simplified tax system.The Tax Code is simply no such rules.Attention: our method is associated with litigation.
third method
based on certain jurisprudence of the SAC, who pointed out once there is no deadline for submission of revised declarations, so some courts deny the importance of calculating the fines on the corrected declaration, taking the company.In view of this fact, if you challenge the decision to recover the fine, maybe you'll get lucky.Pre best to find out about the local judicial practice in such cases.
Conclusion
also very desirable if the deadline declaration USN missed, timely make payments on tax-adjusted returns.Then there will be the need for payments for fines paid off, not manufactured on time.In addition, there will be misunderstandings and sanctions for not fully paid the tax (in the case of the first test declaration).
