The list of reporting is quite extensive, it includes more than 1000 documents. For each of them, forms, the procedure for filling out, as well as deadlines for submission have been developed. Elena Rybnikova, head of the department for quality control of services and methodology at Intercomp, told how to manage to submit all the reports and avoid fines.

Each company is required to report on its activities to government agencies. In particular, firms submit declarations and other equivalent reports to the IFTS within the framework of the provisions of the Tax Code of the Russian Federation. Submission of the declaration not within the period established by the legislation on taxes and fees entails a fine in the amount of five percent of the unpaid amount for each full or incomplete month from the date set for the submission of the declaration, but not more than 30 percent of the specified amount and not less than 1000 rubles (Article 119 Tax Code of the Russian Federation).

Based on the provisions of this article, the fine can be minimized. So, for example, if the company did not have time to file a declaration on time, then it is possible to reduce the fine to a minimum value of 1,000 rubles by sending a declaration with a “zero” amount payable to the auditors, and later submit a “clarification” with the actual amount of tax payable. This option is possible only if the absence of the report was not discovered by the auditors themselves during the audit, otherwise the sanctions can be minimized only through the court.

It is possible to reduce or cancel penalties in case of late filing of reports and if there are extenuating circumstances, they are named in paragraph 1 of Article 112 of the Tax Code of the Russian Federation, but these circumstances can be applied once, since paragraph 2 of the same article establishes that the commission of tax offense by a person previously held accountable for a similar offense. But not all sanctions can be minimized in this way. So, the fines provided for in Articles 15.5 and 15.6 of the Code of Administrative Offenses will have to be paid in any case. The amounts in this article are minimal, from 300 to 1000 rubles.

Reporting under currency control

Penalties are designed to encourage companies to report on time. For various reasons, firms do not have the opportunity to submit documents on time, for which they are responsible in the ruble to the state. In this situation, you can say: "a trifle, but unpleasant." The sanctions described above are not terrible in the framework of doing business, even for a very small company, but the fines are not limited to the amounts described.

So, let's consider the company's liability for failure to report within the framework of currency control. Given the fact that the Federal Tax Service has extensive experience in collecting fines, in recent years, more and more types of company reports have been transferred to the administrative jurisdiction of the tax authorities. Including from January 1, 2017, insurance premiums were transferred to the IFTS for administration, and from February 2, 2016, Decree of the President of the Russian Federation No. 41 came into force, under which the Federal Tax Service was appointed the currency control body. Reporting (PS, SVO and SPD) companies submit to authorized banks as agents of currency control. The IFTS, in turn, checks the deadlines for submitting documents.

note

Do not forget that the IFTS may impose penalties for late submission of clarifications and other documentation as part of tax control, cameral and other audits. The minimum fine for non-submission of documents and other information by the firm within the established period is 200 rubles for each document not submitted.

Within the framework of currency control, everything is much more complicated, however, the fines themselves are much higher, and you cannot submit updated reports. So, for non-compliance with the deadlines (parts 6, 6.1, 6.2. 6.3 of article 15.25 of the Code of Administrative Offenses of the Russian Federation) for no more than 10 days, a warning or a fine of 5,000 to 15,000 rubles is provided, for officials - from 500 to 1,000 rubles. With a delay of up to 30 days, the amount of sanctions will be from 20,000 to 30,000 rubles, and for managers - from 2,000 to 3,000 rubles. If the reporting is late for more than 30 days, then the fine for a legal entity will be from 40,000 to 50,000 rubles, and for officials - from 4,000 to 5,000 rubles. Penalty for repeated non-compliance with deadlines within one year (part 6.4 of article 15.25 of the Code of Administrative Offenses of the Russian Federation): for organizations - from 120,000 to 150,000 rubles, for officials - from 12,000 to 15,000 rubles.

Other documentation

Do not forget that the IFTS may impose penalties for late submission of clarifications and other documentation as part of tax control, cameral and other audits. The minimum fine for non-submission of documents and other information by the firm within the established period is 200 rubles for each document not submitted in accordance with Article 126 of the Tax Code of the Russian Federation. The maximum sanctions for non-submission or late submission of information and documents are from 100,000 to 500,000 rubles. Please note that sanctions are applied by the executive bodies to each offense, and a repeated similar violation within one year may lead to disqualification of an official for a period of one to two years, which follows from Article 19.7.1 of the Code of Administrative Offenses.

Last but not least for almost all accountants and heads of firms / companies is the issue of fines. For accountants 2017 legislators have prepared innovations that cannot be ignored in any way, since their non-compliance and ignorance will be punished by appropriate penalties. Experts suggest getting acquainted with those fines, which in 2017. must be avoided

27.10.2016

What are the penalties for accountants in 2017? prepared by the FIU?

Yes, as of January 1, 2017. there is a fine for failure to provide data to the PF in the amount of 1000 rubles. (for each employee separately). Experts remind that from now on, the following forms should be prepared for submission in the Pension Fund:

SZV-M data on insured persons, which are submitted every month.

A report on the length of service of each employee separately.

What are the penalties for accountants in 2017? prepared by the tax office?

In 2017 new penalties are provided for accountants for gross violations of accounting rules, for the lack of explanations in documentary form, as well as for significant violations in one or another application of the cash register. All the nuances will be discussed below.

In 2017 the tax authorities will have the right to impose a fine on a particular firm / company for lack of explanation in the amount of 5000 rubles. for not the first absence of explanations during one calendar year - in the amount of 20,000 rubles.

According to the new rules, it will be possible to submit explanations to the VAT return only in electronic form. Otherwise, the document will not be accepted by the tax authorities. Thus, it is necessary to prepare a single format of the explanation, which will soon be made public. Only tax agents for VAT on any special regime and those who are completely exempt from VAT can choose the option of submitting an explanation (paper or electronic).

What are the penalties for violations in record keeping in 2017?

It is immediately worth noting that for accountants in 2017. fines will become much larger in case of violations in accounting. In addition, the list of these violations has been substantially expanded.

To date, violations are considered gross if:

The article in accounting is distorted to a greater extent than 10%.

Taxes are underestimated by more than 10%.

According to the innovations, the following positions will be added to the category of gross violations:

If accounting was carried out without primary documentation, relevant registers, reporting, as well as an audit report during the established periods for storage.

If the accounting account was maintained outside the applicable registers.

If the reporting was not carried out on the basis of the relevant applied registers.

If there is a registration of an imaginary object, a sham transaction (in other words, any document that is not real).

Penalties for accountants in 2017

Here we will talk about the established amounts of fines for accountants for 2017. for violations in accounting included in the category of gross:

The first violation is punishable by a fine in the amount of 5 thousand rubles - 10 thousand rubles.

Repeated violation - 10 thousand rubles - 20 thousand rubles / disqualification for a period of 1 to 3 years.

To hold accountants accountable as an official, it is necessary to apply article No. 15.11 of the Code of Administrative Offenses of the Russian Federation.

In case of any gross violations in accounting, not only accountants are punished, but also the companies / firms / organizations themselves:

The first violation - 10 thousand rubles.

Violation committed for more than one tax period - 30 thousand rubles.

Violation leading to an underestimation of the amount of the tax base for the tax -40 thousand rubles / 20% of the amount of tax that was not paid.

In order to hold the firm / organization liable, article No. 120 of the Tax Code of the Russian Federation should be applied.

Fines for 2017 in case of violation of work with the cashier

In the new year, there have been relatively many changes, which are somehow connected with the box office. For this reason, the amount of fines for accountants for 2017. can contact them directly. Experts told readers in more detail about the changes made:

From 01.02.2017 - if the organization / company expires the use of ECLZ, it will no longer be possible to replace it. It will be necessary to convert this drug to an online checkout. At the same time, a fine is provided for work without a CCP, its maximum amount is 100% of the amount of an unbroken check, but not less than 30 thousand rubles. In the course of a repeated violation, the punishment is provided in the form of a suspension of work for a period of 90 days.

From 07/01/2017 all firms / organizations that have the obligation to use cash registers must necessarily switch to working with online cash registers. As an exception here are UTII payers, as well as individual entrepreneurs who are on a patent - this does not apply to them exactly until 07/01/2018.

Now experts propose to consider in detail the amounts of fines that are associated with any violations in the application of CCP in 2017. So, all violations for the implementation of which accountants in 2017. can be punished can be divided into three main categories:

If the firm/company did not use cash, then the penalty for the accountant in the new year is set at 10,000 rubles/25%50% of the amount of an unbroken check, for a firm/company - from 30,000 rubles/75%-100% of unbroken check amount.

If the company / firm did not use cash and the amount of settlements is more than 1 million rubles, then the accountant will be punished with disqualification for a period of one year (maximum), the company - with suspension of activities for a period of 90 days (maximum).

If a company / firm violated the procedure for applying CCP, as well as the established rules, terms, conditions for registration and re-registration, then the accountant will be punished with a warning or a fine in the amount of 1500 rubles - 3000 rubles, the company - with a warning or a fine in the amount of 5000 rubles - 10000 rubles.

Payment order for payment of fines (sample)

The company/firm usually pays penalties that were assessed directly for non-payment of taxes, according to the decision on liability or claim for payment.

Below is a sample payment order issued for the payment of a fine in accordance with the requirement of the inspection.

One of the main responsibilities of any organization to the state is the timely provision of accurate and reliable information to the Pension Fund, the FSS, the Federal Tax Service and Rosstat in the framework of financial statements.

This is the basis of the legal functioning of any legal entity. faces. Therefore, many accountants really do not sleep at night, trying to submit reports on time. In this article, we will look at some of the features of this process.

How are financial statements submitted?

Recently, government policy is gaining more and more bias towards electronic forms of accounting and reporting.

Therefore, some documents and reports (for example, VAT) can now be submitted only in electronic form.

But still, leadership, at the moment, belongs to reports that can be submitted “the old fashioned way” - on paper.

This ratio, as predicted by politicians, will not last long. Moreover, the submission of reports in electronic form has a number of privileges. Including due dates.

Reporting deadlines

There are two types of financial statements: quarterly (three-monthly, semi-annual, nine-monthly) and annual.

The first one is due on time:

• FSS - until the 15th day of the month following the reporting period;
• IFTS - before the 20th, 28th and 30th of the month following the reporting one, depending on the report;
• Pension Fund - until the 15th day of the second month.

All reports in electronic form can be sent up to 23:59 of the last day of delivery.

As for the annual reporting, the deadline is three months following the reporting calendar year, but there are exceptions:

• annual reports to the FSS - until January 15 and April 15;
• Pension Fund of Russia - until February 15;
• Federal Tax Service - January 20; March 28; March 30; April 1;
• statistics bodies - January 29 and March 31;

Such terms are associated with the complexity of compiling annual balance sheets, reconciling primary documents and summing up the final results.

Documents included in the "package" of the annual financial statements of large organizations:

1. Enterprise balance sheet.
2. Income statement.
3. Applications.

Various documents can be attached as attachments, including audits, which are mandatory for some organizations. As well as explanations to the annual balance sheet and financial report.

Also, there is a package of documents included in the financial statements of small businesses (small businesses) and non-profit organizations. It consists of:

1. Balance sheet.
2. Profit and loss statement.
3. Statement of changes in equity.
4. Cash flow statement.
5. Report on the intended use of the CA received by the organization.

The forms of all the above documents are established by the Ministry of Finance of the Russian Federation and published on the official website. Many of them are required. But some are established by the head of the organization.

Responsibility of organizations for failure to submit reports

What happens if you do not submit the annual or quarterly balance sheet on time?

For enterprises that do not submit financial statements on time, the State has designated 2 types of liability:

1. Tax.
2. Administrative.

Organizations themselves are subject to tax liability. The amount of the fine is 200 rubles for each document not submitted(up to 800 rubles in total). We also recommend that you watch the following video:

As for administrative responsibility, officials of legal entities responsible for submitting reports are involved in it. Fines in relation to them range from 300 to 500 rubles.

All enterprises, regardless of the legal form, as well as business entities (private / public) are involved in such penalties. Failure to submit documentation on time will result in a fine. must be paid within one month from the date of appointment.

The FMS patent is also subject to verification. - This is a mandatory procedure when hiring foreign citizens.

In case of non-payment, the State establishes penalties. And in especially difficult cases, the enterprise is subject to compulsory declaration of bankruptcy and liquidation.

Also, it is worth mentioning the penalties for incorrect compilation and misrepresentation of information in reports for the Federal Tax Service. These "offences" are punished quite harshly and can range from 5% to 30% of the amount of taxes for the previous 3 months of work.

The minimum fine is 1000 rubles. Moreover, for frequent miscalculations and corrections, the state has the right to toughen penalties both in relation to a legal entity and to individuals. the person who made the report.

Precisely because such severe penalties are provided for failure to submit and incorrect preparation of financial statements, we recommend that you take care of this issue in advance and approach it with all seriousness. This will ensure a restful sleep for both you and your accountant.

This material is intended to instruct taxpayers on how to avoid a fine for late submission of a report to the FSS in 2017. Here you can find out the rules for submitting documents to the department and the position of the law in case of delay in sending papers.

Who can avoid a fine when submitting reports 4 FSS since 2017?

First of all, you need to clearly understand that a fine for failure to submit a report to the FSS can only be issued to an organization or entrepreneur that is officially recognized as payers of this type of contribution. Moreover, starting from 2017, all contributions in terms of accruals and payments for maternity and sick leave are controlled by the tax department. The data of the table has already been excluded from the form itself, as they will complement the content of a completely new report, which will be submitted directly to the Federal Tax Service. It will look like this:

Title page 4-FSS 2017

Failure to submit this form on time will result in a fine. In 2017, its size will be 5% of the contribution amount. You need to pay for each month of delay, even if it is not full. The maximum limit of the fine is 30% of the contribution. The minimum amount is set at 1,000 rubles. The basis for such an interpretation is the provisions of Art. 19 125-FZ of July 24, 1998. The first day of calculation of sanctions is the next after the deadline.

IMPORTANT: not only organizations, but also an official can issue a fine from the FSS for late submission of reports in 2017, its size ranges from 300 to 500 rubles. according to the requirements of Art. 15.33 hours 2 of the Code of Administrative Offenses of the Russian Federation.

Reporting without fines: how to submit documents for the Social Insurance Fund in 2017?

The legislator provided for the quarterly delivery of reports. This rule is enshrined in 125-FZ, which at the same time prescribed the formation of a base for calculating contributions on an accrual basis. Therefore, the reporting periods will be 1 quarter, half a year and 9 months of 2017.

IMPORTANT: the deadline for submitting 4-FSS depends on the method of data transfer, electronically or on paper. For paper reports, the 20th day is set, for electronic reports, the 25th day of the month following the end of the reporting period.

It is still allowed to send a paper document to legal entities and entrepreneurs with up to 25 employees.

How is the penalty for not submitting a report to the FSS calculated: an example

The Kokos-M firm sent a paper calculation, for example, on May 24, 2017. The form contains the following numbers:

• contributions to the FSS for January 17 - 55,000 rubles.
• for Feb. 17 years - 58,000 rubles.
• the amount of contributions for March is 44,000 rubles.

The company has 5 employees, so the deadline for submitting the form was 20 April.

The amount of the penalty for late submission of the report will be 15,700 rubles ((55,000 + 58,000 + 44,000) * 5%) * 2 months.

IMPORTANT: when transferring a fine, pay attention to the nuances of filling out a payment order, otherwise the payment will go to the wrong CCC.

Rules for filling out payment orders for fines

Pay special attention to filling in the data in field 22:

• self-payment of penalties - code 0
• payment at the request of the fund - UIN number of the request

A sample payment order would look like this:

All other fields of the document for payment will be filled in according to the rules similar to the transfer of payment for injuries.

Zero report on FSS

A report on contributions must be submitted, even if there is no activity, and contributions for employees have not been accrued. Of course, if there is no calculation base, there will be no significant fine, but this does not mean that you will not have to pay it at all. The legislator provided the following rule:

the penalty for late submission of reports to the FSS, if all indicators are zero, will be 2 minimum limits of 1,000 rubles each, i.e. 2,000.

IMPORTANT: if you allowed not only to miss the deadline for submitting the report, but also the last day for paying contributions, you will be charged a fine for the delay in submitting the document and penalties for late payment of contributions.

The new rules for submitting reports and paying FSS contributions with accountability to the tax inspectorate have been in effect since 2017. Be extremely careful when specifying the CCC, codes, links to the supporting documents when filling out payment orders. Any mistake can be interpreted by the regulatory authority not in your favor. The use of outdated forms will be equated with reporting and subject to fines.

The reporting deadline has passed, and you did not have time to take the balance to the tax office. What is the punishment for this "crime" and can it be avoided?

Accounting or tax?

Often, tax authorities try to fine a company for an undelivered balance sheet under Article 119 of the Tax Code. However, this is illegal. After all, the specified provision of the main tax document provides for a fine only if tax returns are not submitted. But the balance sheet and income statement are not included. Moreover, as judicial practice shows, firms that use this rule manage to completely avoid punishment for failure to submit not only accounting, but also tax reporting. Naturally, the dispute has to be resolved in court. For example, the decision of the Federal Arbitration Court of the North Caucasus District dated February 28, 2002 No. Ф08-495 / 2002 is interesting.

In addition to the undelivered balance sheet, the company did not submit a declaration on property tax and on the target collection for the maintenance of the police on time. Since the deadline for submitting these reports coincides, the tax authorities decided to fine the organization in accordance with paragraph 2 of Article 119 of the Tax Code. As a result, the officials lost the process. And all because they misrepresented the circumstances of the case. They focused the attention of the judges on the submission of financial statements. Officials forgot to say about the tax violation. Therefore, the arbitrators, in accordance with paragraph 3 of Article 101 of the Tax Code, did not fine the company.

For each document

So what threatens the company for not submitting a report? In our opinion, you need to look at Article 126 of the Tax Code. It specifies a fine of 50 rubles for each document not submitted on time. And although this article deals with the failure to submit documents required for tax control, it is the most appropriate in this case. Let's explain why. Under the definition of "documents required for tax control", in our opinion, it is necessary to understand all the documents, the delivery of which is required by tax legislation. And paragraph 4 of Article 23 of the Tax Code spells out in black and white the obligation of taxpayers to submit financial statements. Therefore, the balance sheet and income statement still fall under the definition of tax documents.

Note that the opinions of the arbitrators on this issue were divided. Our position is supported, for example, by the Federal Arbitration Court of the East Siberian District (see Resolution of the Federal Arbitration Court of the East Siberian District dated August 20, 2003 No. A58-700 / 2003-Ф02-2570 / 03-С1), as well as the Federal Arbitration Court -Western District (see Resolution of the Federal Antimonopoly Service of the North-Western District dated February 11, 2003 No. А05-10914/02-559/10).

The opposite point of view on this matter was expressed by arbitrators, for example, from the Central District. So, in the decisions of July 24, 2003 No. A35-831 / 03-C2 and of March 2, 2004 No. A23-3415 / 03A-12-314, the judges came to the conclusion that liability for failure to submit financial statements is provided for by the legislation on accounting accounting, not tax. And for violation of the Law of November 21, 1996 No. 129-FZ “On Accounting”, administrative liability is established.

However, before moving on to administrative fines, we note that this is the opinion of the judges of only one of the districts. Therefore, it is impossible to equal him.

Administrative fines

Interestingly, Article 18 of Law No. 129-FZ says “managers and other persons responsible for organizing and maintaining accounting ... in case of distortion of financial statements and failure to comply with the deadlines for their submission, they are subject to administrative and criminal liability.”

And here is what we have in practice. Firstly, in the Criminal Code, of course, there is no article for an undelivered balance. Secondly, article 15.11 of the Code of Administrative Offenses establishes a fine for a gross violation of the rules of accounting and reporting. It ranges from 2000 to 3000 rubles. However, immediately after the article, you can see a note. It states that a gross violation of the rules of accounting and presentation of financial statements means:

- distortion of the amounts of taxes and fees charged by at least 10 percent;

- distortion of any article (line) of the form of financial statements by at least 10 percent.

Agree that there is no question of non-reporting in this article. And if the violation is not prescribed, then it is impossible to fine.

In addition, the Code of Administrative Offenses has another article 15.6 “Failure to provide information necessary for tax control”. Therefore, the tax authorities may try to fine the company, in accordance with the Tax Code (Article 126), and the accountant - in accordance with Article 15.6 of the Code of Administrative Offenses. But the administrative fine in this case is small - from 300 to 500 rubles.

Is it fair? After all, the law prohibits repeated fines for the same violation. But in this case it doesn't happen. For one violation (undelivered balance sheet), two are held liable: the company and its chief accountant. In this case, each side is fined only once. In addition, paragraph 4 of Article 108 of the Tax Code states that bringing a company to responsibility for committing a tax offense does not relieve the chief accountant from administrative responsibility.

However, we note that in practice, most often a company is fined, and an administrative fine is much less common. This can be explained as follows. It is easier to fine a company than to hold the chief accountant accountable. The fact is that in the first case, the tax authorities issue a fine on their own. If the organization does not pay it voluntarily, the case goes to court. In the second case, officials cannot impose a penalty. They only draw up a violation report. The decision on the fine is made by the court. And if the tax authorities do not meet a certain time frame, and they are only a day (Article 28.8 of the Code of Administrative Offenses), the accountant will be left without punishment.

There is an exit

First of all, do not forget that reporting can be sent by mail. With this method of sending declarations, the day of their submission is the date of dispatch of the postal item. This date is on the post office stamp. Note that the report can be sent up to 24 hours of the last for the deadline. We only recommend that you take care of the evidence of its sending. It is best to send the report by registered mail with acknowledgment of receipt. In this case, documentary evidence that the inspection received its message will be returned to the company.

Please note: when sending reports by mail, do not forget to make an inventory of the attachment. It is drawn up in any form and is a list of documents enclosed in an envelope. Be sure to indicate the name of the company, its TIN and KPP. In addition, write for what period the reporting is submitted, and provide a list of it, indicating the number of copies of each declaration.

Both tax (clause 2, article 80 of the Tax Code) and accounting (clause 6, article 13 of Law 129-FZ) legislation allow accountants to submit reports electronically. True, in this case, the company will have to go broke on a special program. However, the game is worth the candle. Agree, it is much more pleasant, sitting in your office, just to press a button and send declarations at eleven o'clock in the evening than to queue up at the tax office at six in the morning.

E.A. Lebedeva, expert of AG "RADA"