Responsibility for non-payment of personal income tax of legal entities. Penalty for late payment of personal income tax. Sanctions for late payment of personal income tax by individuals. example

In 2019, a procedure was introduced for submitting the 6-NDFL form for employers. It allows you to control the timeliness of taxes. Indeed, in accordance with Article 123 of the Tax Code of the Russian Federation, fines are provided for non-payment of personal income tax in 2019. The amount will be 20% of the amount of delay and additional penalties. This does not take into account the number of days during which the payment was overdue.

There are no mitigating circumstances in determining the amount of the fine. Therefore, even if the tax authorities did not send the receipt on time, the sanctions will apply.

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According to experts, the measure is considered legal. But sometimes decisions are not fair. After all, citizens can suffer because of the shortcomings of the tax office.

To avoid such situations, it is important to know the tax payment deadline. If you deposit funds before a certain date, you will not have to pay fines.

Statutory provisions

Personal income tax must be paid within the time frame specified in Article 226 of the Tax Code of the Russian Federation. If the date is missed, then the FTS has the right to fine the violator. The amount of the sanctions will be 20% of the payment amount. This rule applies to all taxpayers.

More severe penalties are applied to tax agents. They can be prosecuted by law even within the framework of criminal law.

The terms for payment for employers are prescribed in Article 226 of the Tax Code of the Russian Federation. At the same time, they do not need to be guided by the norms of Articles 227 and 228.

The collection of a fine can be carried out by the inspection in two cases. In the first, the penalty is applied in the absence of withholding tax from the funds that are transferred to the employee. Also, sanctions are applied to organizations that have not timely transferred fees to the state budget.

Such norms are reflected in article 123 of the Tax Code of the Russian Federation. In addition, the payment rules are prescribed in the Letter of the Ministry of Finance of the Russian Federation No. 03-02-07 / 1/8500, which was published on 03.19.2013.

Despite the accrued fine, the tax agent must still deduct personal income tax. On the basis of clause 1 of article 46 and clause 1 of article 47 of the Tax Code of the Russian Federation, collection can be enforced by tax authorities. If the deadline for payment is violated, the organization will need to pay a penalty. The size is determined in accordance with the duration of the delay.

Central questions

Fines for non-payment of personal income tax in 2019 are provided for many categories of taxpayers. It is important to know how much the violator will have to pay and what changes have been introduced to the legislation since the beginning of the year.

Who should pay

Personal income tax is withheld from each employee by the employer. It is 13%, which are established at the state level.

If a citizen is a resident of the country, then when calculating it is important to know the full amount of income in the territory of the state and abroad. For non-residents the tax base determined only on the basis of Russian income.

Employment taxes are deducted by employers. The status of the institution and its organizational form are not taken into account. Foreign citizens pay patent tax in advance in the established value.

If specialists carry out private practice, their income is obtained from self-employment. The procedure for withholding tax is prescribed in Articles 226 and 227 of the Tax Code of the Russian Federation.

When the tax period ends, organizations must send to the tax office for each employee. The document reflects the amount of total income and tax withheld. Reporting is expected to be submitted by April 1 of the year following the reporting year.

The onset of responsibility

Sometimes employers do not contribute tax levies, but the inspection does not reveal any violations. It is important to know how long you can bring him to justice.

The term may vary depending on the method of generating income:

• cash;
• natural goods;
• in the form of material gain;
• cashless way.

Some employers use the envelope payroll system to avoid paying taxes. In this case, the amount of taxes and insurance contributions is reduced.

If tax inspectors discover violations, the employer will have to pay 40% of the debt. But violators are often not afraid of this. Therefore, the issue of not only increasing penalties, but also other measures of struggle is being resolved by law.

After committing an offense, the employer will be required to pay a penalty. It is charged depending on certain circumstances. It is important to know the situations when additional funds cannot be withheld, as well as the powers of the tax authorities in calculating such payments.

When paying a penalty, it is important to correctly register the details. There is a special one for each taxpayer.

Last changes

Fines in 2019 remained unchanged, but adjustments were made to the personal income tax withholding procedure:

• The vacation pay tax is calculated along with the direct calculation of the benefit.
• A certificate in the 2-NDFL form is submitted with full tax withholding until April 3, 2019, and with incomplete tax - until March.
• Previously, the transfer of personal income tax had to be carried out on the day of issue wages... Now the employer is allowed to do this the next day.
• Social payments can be listed according to the place of employment. Previously, taxpayers had to visit the territorial office of the Federal Tax Service directly.

It is worth remembering that income is distinguished, to which taxation is not applied.

These include:

• state benefits related to motherhood, childhood, unemployment;
• scholarships;
• pension payments;
• one-time transfers for the birth of a child or for burial;
• inheritance or donation income;
• interest on deposits;
• gifts and prizes received, the value of which does not exceed four thousand rubles;
• certificate for obtaining maternity capital.

What is the amount of the fine for non-payment of personal income tax in 2019

Failure to pay personal income tax provides for severe punishment.

It can occur in accordance with Article 123 of the Tax Code of the Russian Federation when:

• lack of transfer of funds to the budget;
• partial payment;
• violation of the terms of payment of tax.

The fine is 20 percent of the total debt.

There are cases in which the employer may not be held liable. They are reflected in article 109 of the Tax Code of the Russian Federation.

These include:

• lack of corpus delicti;
• there is evidence that the withholding agent or payer is innocent;
• the offender is under 16 years old;
• term limitation period expired.

The penalty can be applied for three years from the date of the violation. This norm is spelled out in article 113 of the Tax Code of the Russian Federation.

If the employer has not submitted reports or has not paid tax, the Federal Tax Service may initiate an on-site audit.

After detecting violations, there may be:

• the penalty is charged;
• a fine is provided;
• the case was transferred to the prosecutor's office for consideration.

In the latter case, it is highly likely that the employer will be held criminally liable. Then the fine will rise to 500 thousand rubles. With a special gravity of the act, imprisonment for a term of up to six years is provided.

In some cases, employers want to reduce the tax or avoid penalties. To do this, they need to learn practical advice. It is also important to find out in advance the terms during which the debt is repaid.

How to avoid or reduce

In some situations, even with the commission of a wrongful act, the onset of responsibility is absent.

This is possible when:

• making personal income tax in advance, before receiving income;
• transfer of tax to the budget before the payment of salaries to employees;
• transfer of funds to the NSF of the head office instead of the inspection supervising the branch;
• non-payment of tax, as the acquisition was made from extrabudgetary funds.

In such situations, the employer can defend his rights and avoid administrative liability.

Situations are highlighted when it is possible to legally reduce the amount of penalties.

When determining the fine, it is important to consider mitigating circumstances:

• technical errors of the program;
• change of leadership of the organization;
• admission of guilt by the employer;
• no arrears of other fees;
• the social sphere of the institution.

If at least one of the signs is present, then the penalty can be halved. If tax authorities ignore this point, the tax agent may apply to the judicial authorities.

Correct date definition

To exclude a fine, you need to know the date when taxes must be transferred to the budget.

For each type of income, special terms are provided:

With absence withholding personal income tax the penalty is charged, and the arrears cannot be collected.

Sanctions for agents, individuals and payers

Withholding and transferring to the budget 13% of the tax is provided by employers, as well as private practitioners and foreign firms.

If the obligations are not met, then a penalty of 20% of the debt is applied to them. An exception is income in kind.

Ordinary individuals must also make deductions when they receive income from the sale of property, receiving a prize or winning the lottery. If they ignore the requirements of the law, then a fine is provided for them in the same amount.

In case of especially serious violations, the amount increases to 40%. Among such situations, there is a reduction in the amount of income in an illegal way, as well as the use of illegal deductions.

Individual entrepreneurs pay taxes on some types of income. If the tax base is reduced, the individual entrepreneur can be fined 20% of the debt. Tax crimes are punishable by 40% of the debt.

Payment terms

Personal income tax is paid in statutory terms. Despite the payment of wages in the form of an advance and a basic payment, the deduction is made once at the end of the month.

Question - received an act from the IFTS office check for personal income tax for 9 months of 2016 The act specifies the accrual according to the calculation of the amounts on personal income tax calculated and withheld by the tax agent (2,297,927) and the transfer of personal income tax by the enterprise (2,142,852). And in violation of clause 1, clause 3 of article 24 of the Tax Code of the Russian Federation, clause 6 of article 226 of the Tax Code of the Russian Federation, the obligation to timely transfer the withheld amounts of personal income tax to the budget of the Russian Federation was not fulfilled. A penalty of 20% was charged (2,039,066.00 x 20% \u003d 407,813.20). The difference between the accrual and the transfer was 155,075.00. I believe that penalties are charged for late tax transfer. And for incomplete withholding and transfer of tax, a fine of Article 123 of the Tax Code of the Russian Federation is charged. Intends to write objections to the tax act. Am I right.

If the organization transferred the withheld personal income tax later than the deadline, then the fine is legal.

Personal income tax from wages must be transferred no later than the day following the day of payment of income. The payment deadline is postponed if it falls on a weekend or holiday. New term payment - the next working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

When a company transfers the withheld personal income tax with a delay, the tax authorities have the right to fine it by 20% of the amount not transferred in time. In addition to penalties, the inspectorate may charge companies with penalties.

But you can try to lower the fine by citing extenuating circumstances. During the consideration of the verification materials, state all extenuating circumstances: a small delay, voluntary debt repayment, the first violation, etc.

Ivan Shklovts, Deputy Head of the Federal Service for Labor and Employment

How to transfer personal income tax to the budget for a tax agent

Terms of payment of personal income tax to the budget

Responsibility for late payment of personal income tax

When transferring personal income tax to the budget, tax agents must comply with the deadlines established Of the Tax Code RF. The provisions of the articles and the Tax Code of the Russian Federation, according to which personal income tax can be paid at the end of the year, do not apply to tax agents. * This procedure is confirmed by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 No. 1051/11.

The tax office can collect from tax agent a fine of 20 percent of the amount of personal income tax to be withheld and (or) transferred to the budget: *

• if the tax agent did not withhold (did not fully withhold) tax from the funds paid to the counterparty within the specified period;
• if the tax agent did not transfer (did not fully transfer) the withheld tax amount to the budget within the specified period.

The imposition of penalties does not relieve the tax agent from the obligation to transfer the withheld tax amount to the budget (clause 5 of article 108 of the Tax Code of the Russian Federation). Moreover, the tax inspectorate can collect these amounts in an indisputable manner (clause 1 of article 46, clause 1 of article 47 of the Tax Code of the Russian Federation).

If personal income tax is transferred to the budget later deadlines, then, in addition to penalties, the inspectorate may charge the organization a penalty (). Penalties will be charged for the organization as a whole, taking into account the date of receipt of income by each employee and the actual retention periods Personal income tax agent * (clause 2 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AS-4-2 / \u200b\u200b22690).

The current crisis has helped the company to reduce the fine on personal income tax

A third of your colleagues are sometimes late with personal income tax. On inspection, this may result in a fine, but it can be reduced in the presence of mitigating circumstances. It's safer to stock up on multiple reasons *.

KIRILL KOTOV,

counselor of the State Civil Service of the Russian Federation, 2nd class

When writing out fines, inspectors must take into account mitigating circumstances (clause 3 of article 114 of the Tax Code of the Russian Federation). But their list is open (clause 1 of article 112 of the Tax Code of the Russian Federation). The reviewers decide for themselves which facts to take into account and which not. The company referred to the late receipt of money from counterparties. But the inspectors decided that this does not justify being late with personal income tax. The tax authorities did not recognize other facts, which the company provided, as mitigating. The company had the right to challenge the fine in court, which it used. The opinion of the judges turned out to be the opposite of the position of the inspectors. * They found the company's arguments sufficient to reduce the fine by half.

There are two groups of mitigating circumstances. The first is those that are directly related to taxes. For example, the insignificance of the delay in personal income tax (ruling of the Arbitration Court of the West Siberian District of August 15, 2014 in case No. A45-14580 / 2013). Or the fact that the violation was committed for the first time (ruling of the Arbitration Court of the East Siberian District of March 13, 2015 in case No. A78-1219 / 2014). Large amounts of taxes that the company pays to the budget are also a reason to reduce the fine * (ruling of the Arbitration Court of the Ural District of March 24, 2016 in case No. A50-13902 / 2015).

The second group of extenuating circumstances is related to the activities of the company. So, for example, the fine is reduced due to its difficult financial condition, downtime, falling profits during the crisis (the decision of the Arbitration Court of the North Caucasus District of October 28, 2015 in case No. A32-25133 / 2013). Just confirm this with statements from the current account, reporting, orders to suspend work, etc. In court, contracts with customers that have a condition on deferred payments * will also come in handy (ruling of the Arbitration Court of the Volga District of April 6, 2016 in case No. А12-32212 / 2015).

Mitigating circumstances make it possible to reduce the fine by at least two times (clause 3 of article 114 of the Tax Code of the Russian Federation). In practice, there have been cases when the fine was reduced by seven or even ten times (decisions of the Arbitration Court of the Ural District of July 30, 2015 No. F09-5159 / 15 *, West Siberian District of September 7, 2015 No. F04-23293 / 2015 ).

You can reduce the fine for non-payment of personal income tax if the company has financial difficulties

Thanks to mitigating circumstances, the company managed to reduce the fine for non-payment of personal income tax by almost 300 times. This decision was recently made by the Arbitration Court of the Volga Region. The company did not list large amount Personal income tax, and the tax authorities fined her by 20 percent (Article 123 of the Tax Code of the Russian Federation). Initially, the fine was 28 million rubles. The inspectors lowered the fine by four times to 7 million rubles, but the company still went to court. The judges emphasized that the company was idle for a long time, and it could not get rid of many expenses (for example, for communal services, salaries). And even during the period of an acute shortage of money, the company partially paid personal income tax. The court concluded that the fine of 7 million could lead to the bankruptcy of the company, and reduced it by another 70 times - to 100 thousand rubles. As a result, tax authorities and judges reduced the fine 280 times. *

Five arguments that will convince the court to reduce the fine for the "late" payment for personal income tax

When a company transfers the withheld personal income tax late or does not pay at all, the tax authorities have the right to fine it by 20% of the unlisted amount (Article 123 of the Tax Code of the Russian Federation). Moreover, it is difficult to reduce the fine without a trial. The inspectors declare that the provisions of the RF Tax Code on mitigating circumstances do not apply to tax agents. *

The logic of the controllers is as follows. Personal income tax is the employee's money, which the company withheld from his income (letter of the Ministry of Finance of Russia dated 15.10.12 No. 03-02-07 / 1-253). They do not belong to the organization, it has no right to dispose of them. The only thing that the employer can do with the withheld amount is to transfer it to the budget * (clause 6 of article 226 of the Tax Code of the Russian Federation).

In the late payment of personal income tax, inspectors are also looking for the director's personal interest. This is necessary to bring the leader to criminal responsibility. Tax officers on bank statements determine where the money withheld from workers went and inform the investigators about it (letter of the Federal Tax Service of Russia dated March 29, 2016 No. ED-4-2 / \u200b\u200b5354).

If the amount of non-transferred personal income tax has exceeded 2 million rubles. for three years and this amounted to more than 10% of the amount payable to the budget, investigators initiate a criminal case (part 1 of article 199.1 of the Criminal Code of the Russian Federation). So there is no question of any extenuating circumstances. *

But the courts are reducing the fines for personal income tax. We found arguments that work. The more such arguments the company gives, the higher the chances of reducing the fine.

Argument 1. The organization is in financial difficulties due to the crisis

Some courts consider that financial position the company doesn't matter. After all, she transfers not her own money, but the funds that she withheld from the income of employees * (decisions of the arbitration courts of the Far East from 16.12.15 No. A51-1652 / 2015 and Ural districts from 07.07.15 No. A76-18323 / 2014, FAS North-West dated 21.11.13 No. A05-2128 / 2013).

Argument 3. The company for the first time delayed the payment of personal income tax

Many courts reduce the fine if the company has not previously delayed personal income tax payments. But not everyone thinks so. Some courts are convinced that the primacy of the violation does not mitigate responsibility. This does not aggravate it, that is, the tax authorities have no right to double the fine. After all, a repeated violation, auditors or the court have the right to double the fine * ()

The organization constantly violates the terms of payment of personal income tax.

(decisions of arbitration courts

Argument 5. The penalty is too high

Courts reduce excessively high fines for personal income tax only because of their size. The arbitrators proceed from the premise that any sanction must be proportionate to the violation. A very large fine can turn from a measure of influence into an instrument of suppression of entrepreneurial activity.

These factors were first named by the Constitutional Court of the Russian Federation 16 years ago (definition of 12/14/2000 No. 244-O, decisions of 07/15/99 No. 11-P and of 05/12/98 No. 14-P). The conclusions are still valid.

The company is more likely to reduce the personal income tax fine if it brings other mitigating circumstances. For example, it will cite financial difficulties, a slight delay and that she has no debts to the budget. *

Each individual must pay tax on his income in favor of the state. If an individual is officially employed, then the employer deducts taxes for him. He is a tax agent for his employee. In this article, we will consider what is the responsibility of tax agents for personal income tax in case of non-payment.

Who are tax agents?

It is customary to single out only taxpayers and tax authorities. But there is another category - tax agents. This category includes Russian enterprises, representative offices of employers from other countries, individual entrepreneurswho have hired workers in their staff.

What responsibilities do tax agents have

Like any other party to tax legal relations, agents have their own tax obligations both in relation to payers and to the authorities:

• Correct calculation of the amount of tax payable on time;
• Withholding tax from income received by an individual;
• Transfer of tax to the budget within the time frame established by law;
• Submission of the personal income tax declaration, indicating the amount withheld;
• If the counterparty is unable to withhold and transfer tax in a timely manner, the tax agent must notify the Federal Tax Service of this within 1 month from the date when he learned about it;
• Keep all documents that confirm the calculation, withholding and transfer of tax to the budget within the time limits set for such documents.

Income can be received both in cash and in kind. In the event that the payment of income occurred in kind, then the tax agent is relieved of the obligation to calculate, withhold and pay income tax. There is such an obligation only if the income is received in cash.

Responsibility of tax agents

Since the agent has his own duties, that is, and responsibility for their failure. This type of liability is called tax liability.

The agent is responsible for the following actions:

• He did not inform the tax office in time about the fact that he could not withhold income tax from the taxpayer;
• Has not fully transferred the amount of tax for the taxpayer;
• Did not transfer the amount of income tax withheld from the taxpayer in time.

For offenses, the agent is held liable under Art. 123 of the Tax Code of the Russian Federation. In addition, the agent is responsible for:

• Refusal to provide, at the request of the Federal Tax Service, certificates in the form 2-NDFL (→), confirming the correctness of the calculation, withholding and the fact of payment of tax to the budget;
• Providing information about the income tax of hired taxpayers in an incomplete or distorted form.

For these offenses, the agent is held liable under Art. 126 of the Tax Code of the Russian Federation.

What is tax liability

According to the Tax Code of the Russian Federation, a tax agent is obliged to calculate personal income tax for each employee, retain it, and then pay it to the budget. This is his immediate responsibility.

Income tax must be calculated and calculated every time the employee receives income, that is, 2 times a month. And you need to transfer personal income tax no later than the day when the bank received cash to pay salaries to employees.

If the tax agent does not fulfill the duties assigned to him, then this entails liability, which is provided for in Art. 123 of the Tax Code of the Russian Federation. This article provides for penalties for the fact that a tax agent unlawfully withholds or does not withhold at all the amount of tax to be transferred within the prescribed period.

Sanctions of a tax agent for late payment or non-payment of personal income tax withheld from an individual

If a tax agent does not fulfill the duties assigned to him, then he is brought to tax liability. The Tax Code of the Russian Federation contains article 120, which provides for penalties against an agent who did not pay or did not pay on time the income tax withheld from an individual.

In addition, in Art. 75 says that for each day of delay in payment, the FTS has the right to charge a penalty on the entire amount of debt.

Penalty for late payment of tax to the budget

If the tax agent fails to pay the withheld income tax amounts on time, in accordance with Art. 75 of the Tax Code of the Russian Federation, is fraught with the accrual of penalties for each day of delay. In addition, penalties may be collected even if the tax was not withheld at all, that is, from the agent's own funds.

Important! Art. 226 of the Tax Code of the Russian Federation, it is prohibited to pay income tax at the expense of an agent's own funds. Therefore, the FTS cannot collect unpaid tax from it on time. And they can collect penalties!

If the withholding tax was paid at a later date, then the penalty interest will be withheld for each day of delay, starting from the moment the taxpayer actually received the income and ending with the day when the payment was made.

The tax agent must keep records of the income of the individual from which he withholds income tax. Failure to do so is also a tax violation. For such an offense, liability is also provided under Art. 120 of the Tax Code of the Russian Federation, implying penalties against a tax agent.

Depending on the violation, the measures under Art. 120 of the Tax Code of the Russian Federation differ:

The amount of the penalty established by Art. 75 of the Tax Code of the Russian Federation, equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay for the entire amount unpaid tax.

For example, an agent had to pay tax for an individual 10 days ago in the amount of RUB 8,000. Refinancing rate (aka key rate) is determined by the Central Bank of the Russian Federation (at the moment it is 10.5%).

The amount of the penalty is 8,000 * ((1/300 * 10%)) * 10 \u003d 26.67 rubles for 10 days of debt.

Fines for late payment of tax. Calculation example

In the Tax Code of the Russian Federation there are 120, which implies penalties against a tax agent who did not pay on time or did not pay at all the income tax withheld from the taxpayer.

According to this article, the amount of the fine is 20% of the amount that was not paid by the agent.

An example of calculating the amount of personal income tax to be paid and the amount of a possible fine for late payment:

But such a sanction can be applied only if the agent had the opportunity to hold it. So if the income was paid in kind, it is not possible to withhold tax. Apply sanctions, in in this case, you can't.

In addition, the FTS, in addition to a fine, may collect tax arrears and penalties from the agent.

What if it is impossible to withhold personal income tax?

The withholding agent cannot always withhold income tax from the taxpayer. This applies to situations where income is paid in kind or in the form of material assistance.

If such a situation has occurred, then the tax agent must notify the tax authorities in writing about the situation. In addition, he must notify both the Federal Tax Service and the taxpayer himself about the amount of tax that cannot be withheld. On this, the duties of the tax agent will be considered fulfilled.

Neither a fine nor a penalty interest can be applied to him. But, the impossibility of withholding tax should appear from the moment an individual receives income and until the end tax period... That is, if by the end of the calendar year the taxpayer receives income in cash, then the agent will have to withhold from him the previously not withheld amount.

Answers to questions on liability of tax agents

There are several questions and answers that need to be covered further.

Question number 1. The tax agent incorrectly specified the details of payments for the transfer of personal income tax to the budget. How does responsibility await him?

An error in the payment details in the payment document is fraught with the fact that the payment will not be received at all, or the FTS “does not recognize” this amount. Then it will be considered that this tax agent did not transfer the withheld tax amount to the budget within the time frame specified by law.

For this, he may be subject to penalties under Art. 123 of the Tax Code of the Russian Federation and Art. 75 of the Tax Code of the Russian Federation.

The error can be quickly corrected. To do this, you need to write a statement to the Federal Tax Service to clarify the payment. In the application, you must indicate what kind of error was made in the payment, and express your request for clarification on this tax and recalculate the already accrued penalties.

An "incorrect" payment document is attached to the application, which must bear the bank's seal. But before it is better to reconcile payments. The law does not specify the time frame within which to submit an application.

Question number 2. The tax agent failed to transfer the income tax withheld from an individual on time. What sanctions can be applied to him?

Income tax not paid in time, but withheld, is equal to the fact that it has not been paid at all. This is a tax offense. A tax agent may be held liable under Art. 123 of the Tax Code of the Russian Federation and under Art. 75 of the Tax Code of the Russian Federation.

The tax must be transferred according to the actual date of receipt of taxable income by an individual. For each day of delay in payment, the tax inspectorate has the right to charge penalties in the amount of 1/300 of the refinancing rate as of the date of the debt occurrence for each day of debt.

In addition, the withholding agent may be subject to a penalty of 20% of the unpaid tax amount.

Question number 3. The employee has already resigned, and the employer "forgot" to withhold income tax from a certain amount of income received by him upon dismissal. How can such “forgetfulness” threaten?

The employer, as a tax agent, may be held liable by the Federal Tax Service under Art. 123 of the Tax Code of the Russian Federation and under Art. 75 of the Tax Code of the Russian Federation. In addition, the employer is obliged no later than March 01 next year notify the employee in writing about his "forgetfulness", and the tax authority that it is impossible to withhold this person tax, since the employee has already quit.

The employee, after receiving such a notification, must personally, no later than July 15, pay tax to the budget. The amount of tax that has not been withheld must be indicated on the notice. In addition, the employer must ensure that former employee has been duly notified. Therefore, the notification is delivered either in person, and the former employee signs the receipt, or is sent by mail with a notification letter.

Question number 4. The employer did not notify the employee about the impossibility of withholding income tax from him. Who will be responsible?

The employer must notify that it is impossible to withhold tax from the employee's income within 1 month. In accordance with Art. 228 of the Tax Code of the Russian Federation, the employee will have to pay tax to the budget himself.

Penalties will be "dripping" on the amount of unpaid tax. The obligation to pay them rests with the employer, since it is he who is the tax agent and is obliged to withhold and pay tax from his employees.

The employee cannot be held liable because the employer has not fulfilled his obligations to notify him.

Question number 5. What is the limitation period for the collection of a fine for unpaid personal income tax by a tax agent?

According to Art. 89 of the Tax Code of the Russian Federation, when checking documents with a tax agent, the period for the last 3 years is covered. If, during this period, violations of the payment of personal income tax from individuals are revealed, the inspectors will “wind up” penalties for all days of delay and present a fine. It can be concluded that the limitation period for collecting the fine is 3 years.

Tax agents, individuals and in some situations individual entrepreneurs are responsible for the timely transfer of personal income tax to the State Treasury. All responsible persons have taxpayer status. For violation of the rules of the law, a fine is provided for late payment of personal income tax or for non-payment of personal income tax. Reimbursement of sanctions due to non-payment or late payment of tax is not a reason for exempting them from transferring personal income tax itself, including penalties, which are compensation for losses of the State Treasury.

The taxpayer is obliged to pay personal income tax in full for the tax period no later than the deadlines specified in tax legislation (by July 15 of the year following the reporting period) The resulting tax arrears implies a penalty for non-payment of personal income tax. In addition to the fine, a penalty is charged for the amount of arrears, which is compensation for the delay in replenishing the State budget. The obligation to reimburse fines and penalties arises in the event of non-payment or late payment of personal income tax within the period specified by the legislation of the Russian Federation.

If the responsibility for transferring the tax to the treasury on the income of individuals, as employees, lies with the employer, then the fine for non-payment of personal income tax by the tax agent is imposed on him, and has no connection with individuals.

Non-payment of tax by an individual

Tax payers acting as individuals who do not conduct economic activities as individual entrepreneurs must pay personal income tax on an individual basis, but only from some types of their profits. These include income from the sale of real estate or other valuable property. If the fact of an understatement of the tax base by an individual was revealed, a fine is applied to him - 20% of the amount of the understatement, or 40% in case of deliberate commission of a tax crime.

Individuals who conduct economic activities as individual entrepreneurs are required to make tax transfers on advance payments issued by employees of the tax authority. Payment is made several times during the tax period (once a quarter). At the end of the year, a full calculation of personal income tax is made. If there is a discrepancy between the data on advance payments and the payment orders of the taxpayer on transfers of tax to the budget, the individual entrepreneur is fined for late transfer of personal income tax in the amount of 20% of the amount of arrears. If the act is committed intentionally, the fine is 40%.

If an arrears appear due to the fault of the employer, the individual can be punished only if the employee was notified of the fact of violation of tax legislation for non-payment or late payment of personal income tax. The employer, if it is impossible to independently make deductions to the budget, is obliged to notify the employee about this no later than March 1 of the year following the tax period.

Accordingly, if there is non-payment or late payment for the tax period Personal income tax penalty2016 sanctions amount to 5% of the amount of tax charged for a full or incomplete month.

If, for example, amounts of deductions were declared that are not applicable to this taxpayer, the person is exempt from the penalty for non-payment of tax. But late fees will be charged.

Employer failure to pay tax

In case of untimely transfer to the treasury or transfer not in full the amount of personal income tax tax agent, tax authority a fine will be imposed on him - 20% of the amount required to be paid in The state budget... This rule also applies to a tax agent if he did not withhold or did not withhold the full amount of personal income tax.

However, liability for non-payment of personal income tax arises only when the tax agent did not have special reasons not to pay personal income tax. If, for example, a worker's salary was issued in kind, the worker himself is responsible for paying personal income tax to the State budget. The fine will be applied to the employee who received income in this form.

If the employer withheld, but did not transfer the tax to the budget, in addition to the fine, personal income tax penalties are applicable to him, calculated taking into account the refinancing rate of the Central Bank of the Russian Federation.

We also note that the employer is obliged at the end of the tax period, no later than April 1 of the year following the reporting period, to hand over 2-NDFL certificates for each individual employee. If a certificate is not provided or for the inaccuracy of the specified data, a fine for 2-NDFL 2015 is provided. It is 200 rubles for each certificate. For inaccurate data - 500 rubles for each incorrect certificate.

Explain, please, the procedure for calculating a fine for late payment of personal income tax. Let's say my payment deadline is on the 10th, I listed on the 12th. How many days will there be a penalty? The IFTS charges a fine of 20 percent from the total amount not transferred on the 10th. How legitimate is this?

Expert opinion

First, let's talk about penalties.

According to paragraph 3 of Article 75 of the Tax Code, a penalty is charged for each calendar day of delay in fulfilling the obligation to pay tax, starting from the next day after the day established by law for paying tax to the budget.

When, based on the results of a desk audit, a delay is revealed, an inspection report will be drawn up.

Even if the delay in payment of personal income tax was only one day, the Tax Code does not contain provisions on the basis of which the organization can be exempted from liability.

However, you have the right to apply to the tax office with a request to reduce the amount of the fine based on subparagraph 3 of paragraph 1 of Article 112 of the Tax Code. This rule deals with mitigating circumstances, among which are indicated "other circumstances that the court or tax authority considering the case may be recognized as mitigating liability." In your case, as a mitigating circumstance, you can try to declare a slight delay. But it is not a fact that the tax office will meet you halfway and reduce the fine.