If an error is made in the calculation of taxes, there may be an arrears in the payment of these amounts to the budget. So that this fact does not lead to the formation of penalties and penalties, it is necessary to make corrections to the declaration in due time and pay the debt.
Instructions
Step 1
Find the error in the tax return or accounting that caused the incorrect tax calculation. Make the appropriate adjustments and submit the revised reports to the tax office before the end of the desk audit, which usually lasts from one to three months. According to Articles 81 and 122 of the Tax Code of the Russian Federation, if the company does not provide the "update" within the prescribed time frame, then a decision may be made on an on-site tax audit, based on the results of which penalties are imposed.
Step 2
Pay tax arrears to the budget before submitting the revised tax return. According to clause 4 of Article 81 of the Tax Code of the Russian Federation, if the tax inspector discovers non-payment before the actual repayment of the debt and after the submission of the revised declaration, then the company will not be able to avoid the accrual of penalties. Otherwise, according to Article 122 of the Tax Code of the Russian Federation, if there is no fact of arrears at the time of checking the corrected reporting, no claims or claims can be brought against the organization.
Step 3
Pay off the amount of interest that was formed during the period of tax arrears. It should be noted that according to Article 122 of the Tax Code of the Russian Federation, the tax inspectorate can bring an enterprise to responsibility for non-payment of these fines only on the basis of established legislative acts. However, it is advisable to pay off the debt as soon as possible so as not to fall under the supervision of tax authorities.
Step 4
Find out if the company has overpayments to the appropriate budget fund for other taxes. If these amounts are present and can cover the arrears, then you do not need to pay it additionally. Simply, when submitting an updated declaration, file an application for offsetting the overpayment against other taxes. According to clause 4 of article 81 of the Tax Code of the Russian Federation, the tax inspectorate will not have the right to hold you accountable for such arrears.
