If you are late in the payment of the advance payment of the simplified tax system or find an arrears, you need to pay a penalty. It should be borne in mind that there is no penalty for late payment of advance payments under the simplified tax system, only penalties must be paid.
According to article 75 of the Tax Code of the Russian Federation, a penalty is charged for each calendar day of delay, starting from the next day the tax is paid. So, advance payments must be paid no later than the 25th: for the 1st quarter - until April 25; for the 2nd quarter - until July 25, for the 3rd quarter - until October 25. For the fact that the taxpayer at the wrong time or incompletely transferred advance payments under the simplified tax system, a penalty is not provided, but penalties will be charged.
Step 2
Penalty for each day of delay, starting from the 26th, is determined in% of the amount of unpaid tax. The interest rate is equal to one three hundredth (1/300) of the Central Bank's refinancing rate, in 2013 this value is 8.5%.
The calculation of the penalty is carried out according to the formula: 1/300 * 0.0825 * (amount owed) * (number of days of delay).
Step 3
An example of calculating penalties in case of untimely / incomplete payment of an advance payment under the simplified taxation system:
Let's say that the amount of the STS advance, which is payable for the 3rd quarter, was 10,000 rubles, this payment had to be made before October 25. It was actually paid on November 28; thus we get:
1/300 * 0.085 * 10000 rubles * 33 days = 93.5 rubles.
In a similar way, the calculation is carried out in the event of an arrears detected, which was formed due to an underpayment of an advance on the simplified tax system.
In order to simplify the work and just check your own calculations, you can refer to the convenient online calculator https://www.klerk.ru/tools/penalty. In the calculator, you need to indicate the total amount owed and two dates: the due date for tax payment established in accordance with the Tax Code and the actual date of payment. The calculation is carried out automatically, taking into account the current refinancing rate.
