If, after submitting the declaration, it turns out that an error was made during its preparation, which led to an underestimation of the taxable base and the amount of tax, it is imperative to submit an updated calculation.
The procedure for submitting a revised declaration is governed by Art. 81 of the Tax Code of the Russian Federation. According to this article, a taxpayer is obliged to submit a "revision" only if the mistake made has led to an understatement of the tax base and underpayment of tax. For the clarifying calculation, you need to attach a cover letter drawn up in any form, in which you need to indicate:
- type of tax;
- for what period the data is corrected;
- the reason for making changes to the calculation;
- what information in the report has been corrected.
If, as a result of the submission of the revised declaration, it is necessary to pay additional tax, the arrears and penalties must be transferred in advance, and copies of payment orders must be attached to the cover letter.
If the error did not lead to an underestimation of the base, the taxpayer has the right to submit a corrective calculation to the tax office in accordance with the established procedure. At the same time, a corrective declaration submitted after the expiration of the deadline is not considered to be submitted in violation of the deadline.
1. If the amount of tax in the initial declaration is too high
This happens in cases where documents confirming expenses were found after the return was submitted and the tax was paid. All documents are filed and archived. The tax is calculated and paid to the budget on the basis of an inflated base. After the submission of the revised declaration, the tax base and the amount of tax will be reduced, and an overpayment is formed on the company's personal account with the tax office. No interest or penalties will be charged.
However, it is not always necessary to rush to submit a "specification" in such a situation. First, you need to assess the situation and decide whether it really is necessary to pass a corrective calculation due to a small amount. When submitting an updated declaration to reduce the amount of tax, the tax authorities have the right to appoint an on-site inspection, during which errors may be found that were not noticed during the preparation of the initial calculation.
2. If the amount of tax in the primary declaration is understated
When submitting a corrective calculation to correct errors that led to an underestimation of the taxable base and the amount of tax, several situations may arise:
- An error was discovered after the initial declaration was submitted, but before the deadline for its submission and tax payment. In this case, the initial calculation is considered to have been submitted on the day the "revised" submission was submitted.
- The revised calculation is submitted after the expiration of the deadline for filing the declaration, but before the end of the tax payment deadline. The taxpayer is exempt from liability if the “revision” is submitted before the time when the taxpayer learned about the appointment of an on-site tax audit or about errors discovered by the Federal Tax Service that led to an understatement of the tax amount, as well as if it was submitted after the on-site audit, during which no significant mistakes.
- Corrective calculation is submitted after the deadline for submission of the main report and the deadline for payment of tax. To avoid liability, you need to do the following:
- recalculate the tax base and correct the error in the period in which it was made;
- it is necessary to calculate:
- the amount of tax to be paid;
- the amount of penalties for late payment of part of the tax. Calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay in payment. The delay period starts from the day following the day of the end of the tax payment period and ends on the day preceding the day on which the tax was transferred to the budget;
- transfer to the budget the amount of tax arrears and penalties;
- submit the revised declaration to the tax office.
3. What happens if you submit a revised tax return without paying the arrears and penalties in advance?
After the submission of the revised declaration for the additional payment of tax without the preliminary payment of arrears and penalties, the organization may be held liable under Art. 122 of the Tax Code of the Russian Federation:
- failure to pay or incomplete payment of taxes or insurance premiums as a result of underestimation or incorrect calculation of the taxable base entails the imposition of a fine in the amount of 20% of the amount of the unpaid tax or fee;
- the same actions, committed intentionally, are punishable by a fine of 40% of the unpaid tax or fee.
