How to calculate tax penalties?

If the taxpayer did not pay the taxes to the budget in time or at all, then, in addition to the taxes themselves, he will also have to pay a penalty. In order to pay the penalty, you need to know how to calculate tax penalties.

Calculation of tax penalties

Penalties accrued on taxes should be transferred to the budget regardless of whether other sanctions were applied or not applied to the payer in accordance with tax legislation. The principle of accrual of interest is to account for each day of delay in the payment of taxes. The first day is the day when it is necessary to pay tax in accordance with the law. The amount of the penalty depends on the amount of accrued tax, the percentage of penalties and the number of days of delay. In the Russian Federation, the interest rate is calculated as 1/300 of the refinancing rate in effect at the time of delay. At this stage, the refinancing rate is 8.25%. In order to answer the question of how to calculate the tax penalty, it is enough to use the following formula: P = N * D * CP * 1/300,where P is the amount of fines, N is the amount of tax payable, D is the number of days of delay, CP is the refinancing rate of the Central Bank of the Russian Federation at the time of the delay.

For understanding, let’s look at specific examples of how to calculate tax penalties.

Example (refinancing rate unchanged)

For example, a certain company (a made-up example) of LLC New Century did not pay on February 1, 2013 a land tax, the amount of which amounted to 8,000 rubles. The company redeemed its tax arrears on February 21, 2013. At the moment, the refinancing rate of the Central Bank of Russia is 8.25%. The debt period was 20 days. The amount of interest for LLC "New Century" was 44 rubles. (8000 * 20 * 8.25% * 1/300). It is important to remember that during the delay the refinancing rate may change, then the size of the rate is taken for calculation for each period of its validity.

Example (refinancing rate changed)

Favorit LLC (a made-up example) did not pay the transport tax in 2011 in the amount of 12,000 rubles. According to the deadline you need to pay February 1, 2012. Debt repayment was carried out in the following terms: February 12 - 5,000 rubles., March 1 - 7,000 rubles. Therefore, the amount of arrears in transport tax is: February 2-11 (10 days) - 12,000 rubles, and February 12-29 (18 days) - 7000 rubles.For example, the refinancing rate at this time was: 02.02.2012-11.02.2012 (10 days) - 8%, 12.02.2012-19.02.2012 (8 days) - 8.25%, 02.20.2012-29.02.2012 (10 days) - 8.5%. The amount of interest for LLC "Favorite" will be 67 rubles.

  1. First, we calculate penalties for 10 days overdue, when the refinancing rate was 8% (from February 2 to February 11): 12000 * 10 * 8% * 1/300.
  2. Now we are counting the penalties from February 12 to February 19, when part of the debt was paid and when the refinancing rate was 8.25% (8 days): (7000 * 8 * 8.25% * 1/300).
  3. Now let's calculate penalties for the remaining period of delay from February 20 to February 29 (10 days), when the refinancing rate was 8.5%: 7000 * 10 * 8.5% * 1/300.
  4. We add up all the results and get penalties that need to be paid, this is 67 rubles.


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