Penalty - a sum of money which the debtor is obliged to pay to the lender in case of default or improper performance of its obligations.The penalty is imposed as a percentage of the amount of financial liabilities that an organization or a citizen is not performed.The amount of penalties will grow every day as long as the debtor does not pay off the account.
term "penalty" is derived from the Latin word "poena", which translated into Russian means "punishment".Thus, the penalty - a kind of penal sanctions (punishments), applied to non-payers.
In this article we will look at how to determine penalties applicable to citizens of non-paying taxes.But first, we suggest to familiarize with the information about the cases in which general penalty is charged on taxes.
When a penalty is charged for taxes
Tax - a compulsory payment that people must pay to the state or municipal budgets of different levels.Most people face the same taxes as property tax, tax on vehicle owners, land tax, income tax.
The tax amount is calculated for each tax period (calendar year).Since 2015, all citizens of the Russian Federation will have to pay their outstanding taxes before October 1 of the year following the reporting one.For example, property tax in 2014 we will have to pay before October 1, 2015.
If you do not perform their obligations to the state before the deadline, the next day against you will be charged a penalty.
For non-payers can be applied other tax liability, such as fines (20 or even 40% of the amount of unpaid taxes).However, the imposition of a fine does not negate the need to pay a penalty.It will be charged in any case.The period during which the tax authorities may require the payment of fines from the defaulter to court - 3 years from the date of the deadline of tax payment.
How to calculate the fine on the tax rules
interest accrual of taxes approved by Article 75 of the RF Tax Code.The main ones are:
- fine shall be imposed as a percentage of the amount of arrears.The interest rate for the calculation of fines - one three-hundredth part of the refinancing rate established by the Central Bank of the Russian Federation at the moment;
- fine shall be imposed for each calendar day of delay.
If we write these rules in the form of a formula, we get the following:
- P = MV * CD * 1/300 CP where
- P - fine size, CH - the amount of tax arrears, CD - the number of calendar daysthe date of the deadline for payment of the tax;CP - the refinancing rate of the Central Bank of Russia.
For example, the calculation of fines, let us consider the situation when the citizen does not pay transport tax during the year.For example, for 2012 the citizen had to pay 1200 rubles in vehicle tax.Fixed vehicle tax payment period for the year 2012 - not later than 1 November of 2013.Tax citizen paid November 2, 2014.The period during which the default interest accrued - 365 days.The refinancing rate of the Bank of Russia, valid from 14 September 2012 - 8.5%.
calculate the fine on the basis of the available data.We obtain:
- n = 1 200 * 365 * 8.5% * 1/300 = 124.1 (rubles).
How to calculate the fine on the part of the paid taxes
Take another example.As a result of the sale of an apartment owned by less than three years old, a citizen had to pay state income tax in the amount of 200 000 rubles.The apartment was sold in 2012.Payment of taxes had to be up to 15 July 2013.Seller apartment has made a payment of tax on personal income 10 July 2013, but not paid 200 000 rubles and 100 000. The remaining amount he paid for the July 16, 2014 (that is, with a delay of a year).As it will be charged a penalty?
In the case of partial payment of the tax penalty will be calculated not on the total amount of the tax, and the amount of arrears, ie in this case is 100 000 rubles.Calculate the full penalty:
- n = 100 000 * 365 * 8.5% * 1/300 = 10 341.67 (RUR)
penalties for tax calculation online
Independent counting penalties on taxes is a rather complicated arithmeticoperation to be carried out using a calculator.When you get the final figure fines, you can not be sure that you have the correct result on the first try.To make sure all produce better estimates once again and re-check yourself.
But to simplify the penalties for tax calculation procedures developed many special Internet services.You can specify a search engine query "Calculate the penalty on taxes" and the search engine will offer you a lot of services.Click on one of the proposed sites, for example, a special calculator Clerk.Ru The Site.
scheme of all online calculators interest is approximately the same.It is necessary to set the amount of the special field formed back taxes, as well as specify the deadline of tax payment and the date of actual payment.Next, click on the "Calculate" button and the system will display the amount of fines to be paid.
Also read another article on this topic - How to calculate the interest on taxes.