Penalties are exactly the case when "time is money". Penalty on taxes - an additional financial burden in case of an erroneous calculation of the tax payment. In case of late identification of arrears, they may exceed the amount of the actual tax.
Instructions
Step 1
Penalty on taxes is a type of penalty for late transfer to the budget. Their amount is growing every day the payment is delayed. The accrual is terminated with the repayment of the debt, the day of payment is included in the calculation.
Step 2
Penalty interest is calculated as a percentage of the amount of arrears. The interest rate for each day of delay is set at one three-hundredth of the refinancing rate of the Central Bank of Russia in effect on the date of payment. If during the days of delay there was a change in the refinancing rate, you need to calculate the amount payable at the old rate until the last day of the old rate and at the new rate from the date of entry into force of the change.
Step 3
The organization can independently calculate and voluntarily pay the penalty interest along with the tax for which the arrears have been identified. Don't wait for the tax office to submit a claim for payment. Penalty debt is the same obstacle to obtaining a "clean" certificate of the absence of debt to the budget, as well as non-payment of tax.
Step 4
Penalties are paid in a separate payment order. The budget classification code (BCC) for all types of payment for each tax has certain meanings of the fourteenth digits. For tax, this BCC item is always 1, for penalty interest - 2, for fine - 3.
Step 5
The bank document of payment is reflected in the accounting according to the debit of account 68 "Settlements with the budget", an analytical account for a specific tax. Payment type - "Payment of penalty interest", voluntary or at the request of the tax authority. This record corresponds to the credit of account 51 "Current account".
Step 6
The accrual of penalty interest for tax is expressed in the accounting entry:
Debit account 91.02 "Other expenses", section "Penalties" - Credit account 68 "Settlements with the budget", tax analytics.
