Currently, taxes are the main means of filling the country's budget. It is for this reason that fees and taxes apply to both individuals and organizations, companies, enterprises and other legal entities. If taxes are not paid on time, according to the Tax Code of the Russian Federation, penalties may be imposed on the taxpayer.
It is necessary
- - calculator
- - access to the Internet
- - notebook and pen
Instructions
Step 1
Determine the amount of tax payable in the tax period, but which has not been calculated. This parameter is designated as C.
Step 2
Determine the period (number of days) for which the tax payment was overdue. The number of days starts from the date of the delay in payment of taxes and fees and ends on the day when taxes were paid.
For example, a merchant can pay VAT in three equal installments. If the company has not paid the tax on time, a penalty will be charged for any violation of the three above-mentioned terms. It is also worth noting that the default interest is not calculated on the previously calculated interest.
This parameter is designated as K.
Step 3
Calculate one three hundredth of the refinancing interest provided by the Central Bank, can be multiplied among themselves, and the result is divided by 300.
The refinancing rate used in the formula must be recognized by the Central Bank and be valid for a given period of time. If the rate changed during the tax evasion date, all periods are considered separately.
You can find out the current refinancing rate on the Internet or at the bank.
This parameter is displayed as (1/300) * P
Step 4
Calculate the penalty interest using the formula.
refinancing rates are made on the basis of the methodology proposed by the Tax Code of the Russian Federation according to the following simple formula:
Penalty = C * K * (1/300) * P;
The formula frees specialists from installing various programs for calculating penalties on a work computer, since it is quite simple and requires only an ordinary calculator for accurate calculation, so even an ordinary person can easily and quickly calculate penalties from the refinancing rate.
