If you don't pay on time
Each employer, regardless of whether he is an individual entrepreneur or a legal entity, is obliged to pay tax to the state treasury for his employees. After all, each company acts as a tax agent for its employees, so it withholds a certain amount of money from people's income, established by the tax service. But what if the firm will not pay income taxes, what measures can then be taken by the tax office? In this article, we will talk about what personal income tax penalties are provided for in 2017 and what happens when an organization is allowed to pay late.
How are fines determined?
The tax service can detect non-payment or arrears of personal income tax through inspections and special monitoring. The tax authorities have other tools with which they can quickly detect the delay. According to Art. 70 of the current Tax Code of the Russian Federation, if the IFTS detects a delay, it must present claims for the payment of the debt and all penalties within the next three months.
Until 2016, the rule was in effect. When a company withdrew money from a personal bank account to pay its employees, it was obliged to pay tax on the same day. Now there is another rule, according to which money can be transferred to the tax office the next day after this financial transaction. As for personal income tax from vacation money or, then tax payment is allowed before the end of the month.
If money is withdrawn from the account to pay salaries to employees, personal income tax is allowed to be paid the next day.
Penalties
If the transfer of tax did not occur on time, then the company will have to pay a fine. His is 20% of the money she had to pay. Art. 123 of the Tax Code of the Russian Federation. But if there was an insurmountable obstacle that prevented the money from being paid to the budget on time, then in this case there can be no penalties. However, the agent will have to prove that such an obstacle really existed.
When an employee receives wages in cash or in kind, then the withholding of tax occurs at the very moment the money is received. In order not to receive penalties for unpaid tax, you need to notify the tax authority in advance that the company is unable to withhold personal income tax. The enterprise sends the same notification to its employee, who is an individual. The notification is made in the form of a certificate of the 2-NDFL format, and it is sent before March 1 of the year that follows the reporting one.
When a tax agent made a deduction from the salary of employees, but, nevertheless, the money was not transferred to the tax office on time, then for each day of delay there are penalties, and their amount is 1/300 of the current refinancing rate. The refinancing rate is determined by the Central Bank of Russia.
When the employer did not withhold tax from the employee's salary, the tax authorities will not be able to charge fines and penalties, because, according to the law, the tax agent from his own financial resources should not pay personal income tax for employees.
It is also important to comply with the personal income tax payment deadline, because if it is violated, a fine of 200 rubles is threatened for each certificate that has not been filed. And if the quarterly report was not submitted on time, you will have to pay one thousand rubles for each month of delay. Submissions must be made on time.
For individuals
Individuals who are seen in self-employment and who are not registered as must independently make 13% deductions from their earnings. If a person does not pay, then a fine of 20% is charged from him, and if malicious intent has been proven, the size of the fine increases to 40%. A self-employed person submits his declarations to the local tax office himself. In it, he attributes all the income that he received during the reporting period. For false information or incomplete information, penalties are also threatened, because this is a serious violation.
It is possible to transfer personal income tax before salary payment, but it is better not to do this. Because the tax inspectorate may not consider this money as personal income tax, since they were not taken from the salaries of employees. Then, by a court decision, the company will be able to prove that it is right and had the right to do so, but this will take time.
In order not to receive a fine for late payment of personal income tax, the accounting department of the enterprise must transfer money to the tax authority in a timely manner. There is no need to allow a delay, because the tax authorities have in their arsenal many methods for quickly identifying violations. The chief accountant is responsible for reporting, and failure to provide papers on time is always his fault.
