Penalties - this loss compensation for delayed or incomplete payment of tax or other amount.Shall pay the penalty, not only taxpayers, delayed payment of taxes, fees and payers.As well as business leaders, with late payment of wages, compensation for dismissal calculated.
How to calculate the fines
interest calculation rules can be found in Article 75 of the Tax Code (paragraphs 3 and 4).Fines are paid in addition to the amount of fees, interest, amounts of tax.Penalties charged for each calendar day of delay.Fines are levied by force at the expense of the bank or other assets.So it is not necessary to disparage them.
How to impose a fine under the contract
- determined by the sum of the principal debt, including VAT.
- is followed to determine the period of delay.Home - the day-to-day delay, the end - payment of the debt.
- Determine rate penalties:% or a specific amount per day of delay.If there is no such clause in the contract, it is necessary to be guided by the Civil Code - the refinancing rate.
- determine the amount of the fine for one day.If the interest accrued at the refinancing rate (annual rate), the rate must be divided by 360 days.
- Determine the total amount of fines, it needs fine for one day multiplied by the number of days of non-payment.
How to charge interest on VAT and other taxes, fines
Fines are charged for overdue payments for any taxes, fines, utility payments.Penalties for late payment of taxes, fines accrued tax, legal structure.Check the correct charging penalties as follows.- You have to multiply the amount of debt on the number of days of delay and 1/300.
For example: the debt is 25 000 rubles.Delay of 20 days.It takes 25,000 multiplied by 30 days and divide by 300. It turned out 2,500 rubles, this is fine.
How to charge interest on the advance payments
If the down payment is not paid on time, then the amount of the advance payment penalties.The amount of debt multiplied by the number of days delay at the rate of reinvestment and 1/300.Conversion of penalties is carried out only when the decision was made by the tax authority to clarify the payment.
How to impose a fine for late payment
Get penalties may also be charges for late payment of wages, holiday pay, the calculation of severance pay for each day of delay.This can be checked and ourselves.For example: severance accrued 45 000 rubles, the delay amounted to 20 days.You multiply 45,000 by 20 and divide by 300. Fines will amount to 3,000 rubles.Therefore, the organization has to pay 48 000 rubles.
How to impose a fine in 1C
calculation of the amount of fines in 1C program using the following formula: P = H x L x 1/360, where
- P - penalties,
- N - the amount of arrears, debt,
- D -the number of days of delay,
- 1/360 - the refinancing rate
that is, to determine the amount of fines, the amount of debt you need to multiply the number of days of debt, then refinancing rate at 1/360.Setting the calculation includes the following:
- date on which the calculations have been made;
- day of the month following the month the debt of Education;
- refinancing rate on the settlement date, which is automatically installed;
- possible to carry out calculation of fines on each date of the debt.
Penalties for taxes accrued wiring AT 91.2 Km 68. If accrued interest on other occasions, the other correspondent account Rm 68 is taken instead of offsetting account.