Introduction
Perhaps, it does not matter for what reason the deadlinethe declaration on the USN was not observed and you still can not give time to this procedure. "I do not want to pay a penalty!" - exclaiming with indignation you, remembering the luxurious villas on Rublyovka, as well as limousines with flashing lights of the officials who had reached the budget. But, alas - to avoid recovery will not succeed. But there are legitimate opportunities to reduce the amount of sanctions. Are they intrigued? We read further.
The algorithm for calculating the fine
To begin with, we recall the algorithm for calculating penalties. There are two tariffs (depending on how far the deadline for the declaration of the USN was missed by you), for which the penalty is calculated:
1. 180 days from the date of the last deadline has not yet passed. Then it will be necessary to pay the rent in 5% of the total amount prescribed in the declaration. It should be noted that this rate is for one month. The maximum amount of the fine in this case can not be more than 30% of the tax.
2. A more lamentable version of the development of events will be if the deadline for the declaration of the USN has been exceeded for more than six months (the counting starts from 181 calendar days). Then, in addition to the already indicated 1/3 of the tax amount in the declaration, it will be necessary to add 10% for each missed month.
In both cases, it means an incomplete month. That is, if you filed a declaration for 185 days, the amount of the fine, if you do not work with it above 40%! Even if you allow the deadline for the submission of a declaration on the USN for 1 day, then 5% will have to pay. Now that the diagnosis has become finally clear, we will try to minimize the unpleasant fine.
Method one
If possible, if the deadline for submitting a declaration onsimplified was missed, as soon as possible, submit to your territorial branch of the tax with zero or significantly reduced the total amount of tax. After the opportunity to file a correct declaration still appears, - file an updated declaration, this time with correct data on tax deductions. It can turn out that after the specified declaration it will be necessary to pay additionally some amount of tax. Also, do not forget to take into account the penalties calculated as 0.003 of the current percentage of the refinancing rate to be assigned by the CBR. So do not forget before you submit the correct declaration, to perform these actions. The action taken by you will allow you to avoid altogether unnecessary collection of 122 items of the Tax Code, and to optimize the amount of the penalty for the broken deadline for the delivery of the simplified declaration.
The hidden mechanism of the first method is as follows: quickly providing a "zero" reporting on the declaration, you automatically reduce the time, and, consequently, the amount of the penalty, but at the same time the tax department will calculate the corrected fine on the provided correct declaration (based on the amount of tax). It is strongly discouraged to file the first tax return with an excessive amount of tax, because in your tax (specific to the region) software calculates the maximum amount of tax on both declarations.
Method of the second
If you submit a zero declaration and paya symbolic fine (if you then submit a corrected one), the taxation does not have a legitimate reason to accrue a fine for the missed deadline for the submission of the USN tax return. In the current Tax Code, there is simply no such rule. Attention: this method is associated with litigation.
Method Three
It is based on some judicial practice of YOURF, who once pointed to the lack of a deadline for submission of specified declarations, therefore some courts deny the importance of calculating fines on the corrected declaration, taking the side of the companies. Due to this fact, if you dispute the decision to collect a fine, maybe you'll be lucky. It is best to find out about local court practice on such cases.
Conclusion
It is also very desirable, if the deadlinethe declaration on the simplified taxation system was missed, timely payment of tax on the adjusted declaration. Then there will be no need to pay penalties for payment made not in time. In addition, there will be no misunderstanding and with sanctions for not fully paid tax (in case of verification of the first declaration).
