Penalty is a sum of money. It must be paid by the taxpayer if he has not paid the due fees or taxes on time. Moreover, the penalty is not punitive, but serves as compensation for the state for losses due to non-fulfillment of the taxpayer's obligations. It is charged for each day of delay in the payment of a fee or tax.
Instructions
Step 1
As a taxpayer (or tax agent), you should be aware that the last day specified for the payment of tax is not considered a late period, and penalties are calculated from the next day. Penalty for each calendar day of delay is assigned as a percentage of the unpaid amount of due or tax. The interest rate of interest is equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation at the moment.
Step 2
You must draw up a claim for payment of a penalty in a single approved form and include the following information:
- the amount of tax arrears, the amount of the penalty that was charged at the time of sending this claim, tax, fine;
- deadline for payment of tax and penalties;
- the deadline for the fulfillment of the requirement;
- measures to collect taxes and penalties, fines, if the taxpayer does not comply with the requirements.
Step 3
In your request, you must state in detail the data on what grounds the tax, penalties, fines are levied. Provide a link to those provisions of the legislation that speak of taxes and fees, the obligations of taxpayers to pay taxes and penalties are established. If you make a claim in a proper way that meets all the requirements, the appeal of such a claim will not give positive results. According to the results, given by the tax audit, you must send the claim for payment of penalty interest and tax to the taxpayer within 10 days from the date of entry into force of this relevant decision.
Step 4
If a taxpayer submits an appeal to the tax authority, then the decision that was made based on the results of the audit will come into force only after the appeal has been considered. You must fill out the request in duplicate. One claim is handed over to the taxpayer, while the other must be kept by the tax office. According to clause 6 of article 69 of the Tax Code of the Russian Federation, you can transfer the requirement to pay interest and tax to the head of the organization where the taxpayer works.
Step 5
You must serve the request against receipt or in another way, but so that you can confirm the fact and date of delivery. You can also send by registered mail. In this case, the claim is deemed to have been received:
- by the date of delivery indicated on the mail notification;
- or after 6 days from the date when the letter was sent.
