The principle of calculating penalties for any tax is the same: they depend on the amount of delay, they are charged for each day, starting from the first after the deadline for payment of the tax and ending with the last one before the immediate repayment of the arrears and are equal to 1/300 of the refinancing rate. The easiest way is to use an online calculator to calculate. But you can do it yourself.
It is necessary
- - the amount of tax payable;
- - the period of delay;
- - refinancing rates for the time the delay lasts.
Instructions
Step 1
You can calculate the amount of tax payable yourself or check with the tax office. But it is better to pay arrears and penalties voluntarily, until the tax demanded it from you. Otherwise, you will also have to pay an additional fine.
For self-calculation, determine the taxable base (the entire amount of the transaction or its part, depending on the situation), divide this figure by 100, and multiply the result by the VAT rate for your case.
Step 2
The delay period begins on the calendar day following the tax payment deadline. The end is determined by the date on which you plan to pay off the debt. The penalty is no longer charged directly on the day of maturity. But for the previous one he will have to pay. The date of payment is the date when cash is deposited at the bank's cash desk or debited from your account on the basis of a payment order for a wire transfer.
Penalty will be charged for each day as long as the delay lasts, including weekends and public holidays.
Step 3
You can calculate penalties online, for example, using a calculator on the website of the Glavbuh magazine. To do this, enter in the appropriate fields the amount of unpaid tax, the start date of the delay and the planned date of debt repayment, and then give the command for calculation.
The result will be the amount of interest in rubles and kopecks.
Step 4
When calculating it yourself, it is easiest if the refinancing rate has not changed during the entire period of delay. If it changed, you will have to calculate the penalties separately for all days of validity of different rates.
You can clarify the refinancing rate in different periods on the website of the Central Bank of the Russian Federation.
Step 5
To independently calculate the amount of interest, multiply the unpaid tax by the number of days of delay, divide this amount by 100, and the result by the value of the refinancing rate, and then divide the resulting number by 300.
And so for each period of validity of different values of the refinancing rate, if it changed. Then add up all the results to get the amount of interest you must pay.
