Top 10 violations of IP: for what and how often punish entrepreneurs
We give examples of violations by entrepreneurs of the rules for reporting, calculating and paying mandatory payments; explain how to avoid fines, administrative and criminal liability
The procedure for calculating and paying taxes, processing and reporting is regulated by law. An individual entrepreneur cannot report to regulatory authorities when it is convenient for him and keep records after the sleeves.He can be punished for any misses, and punishment options are provided not only within the framework of the Tax Code, but also administrative, and sometimes criminal liability.
We will understand what violations are most often encountered in the business environment, what will happen for them and how to mitigate the blow.
What threatens IP for a mess with documents
If the entrepreneur, for whatever reason, – forgot, did not have time, made a mistake – did not report on time to the tax and extra-budgetary funds, this threatens with fines and blocking of the current account. We list for what exactly and how the entrepreneur will be punished if he spoils with documents.
Did not send tax return
This concerns IP in all taxation regimes – under the general system, “simplified”, “imputed”, agricultural tax. Refers to any tax returns.
Tax authorities may decide to suspend operations on the IP settlement account if they do not receive a declaration or calculation of insurance premiums within 10 business days after the deadline (clauses 3 and 3.2 of Article 76 of the Tax Code of the Russian Federation). An account is unblocked within one business day only after the submission of an absent tax return or calculation of insurance premiums.
For the very fact of non-reporting, a fine is threatened – from 5% to 30% of the tax amount in the declaration (calculation of insurance premiums), but not less than 1,000 rubles (paragraph 1 of Article 119 of the Tax Code of the Russian Federation). This is not counting the penalty for non-payment of tax, only a penalty for failure to report.
Such measures are not applied if you are late with the delivery of reports on the results of reporting periods (calculation of advance payments). So, the reporting periods for income tax and property tax are 1 quarter, 1 half year, 9 months, and you need to submit reports with the calculation of advance payments, but the tax return is submitted only at the end of the year.
Articles 119 and 76 of the Tax Code of the Russian Federation apply specifically to reporting on the results of the tax period, and not to interim reports for reporting periods. Tax officials are not entitled to block the account or write a fine if the individual entrepreneur does not hand over the payment of advance payments on time. But this does not mean that only annual declarations can be submitted on time for all taxes – for VAT, the quarter is the tax period.
Keep confirmation that the documents were sent on time, in order to challenge the decision of the tax authorities if necessary, if there was a failure or reporting was lost.
He did not provide information about his employees to the tax
An individual entrepreneur with hired employees is obliged to annually submit information on the income of his employees to the tax inspectorate.
If the entrepreneur fails to submit in time a certificate of employee income in the form of 2-personal income tax and information on the average number of employees, he shall be punished with fines. The punishment for the fact of failure to submit is 200 rubles for each missing document (paragraph 1 of Article 126 of the Tax Code). And this can result in a serious amount if there are a lot of employees at the IP. After all, we need a personal 2-NDFL certificate for each employee, as well as a general register of information on the income of individuals with a list of all certificates.
A separate violation is the absence of a certificate in the form of 6-personal income tax with tax calculation. Its IP must be submitted quarterly as a tax agent for its employees.
The absence of such a calculated document threatens with a fine of 1,000 rubles for each month of delay (paragraph 1.2 of Article 126 of the Tax Code of the Russian Federation) and blocking the account; a fine is also provided for an entrepreneur of 300-500 rubles.
If during a certain period the individual entrepreneur does not act as a tax agent, it is advisable to notify the IFTS in order to avoid punishment for violations that did not exist. An entrepreneur can submit a zero declaration – the best option, or send a letter indicating that for a certain period the individual entrepreneur will not be a tax agent, since he does not have employees.
Did not report to the Pension Fund
Entrepreneurs-employers are required to submit monthly information about the insured to the Pension Fund in the form of SZV-M and annually in the form of SZV-Seniority. Such forms are filled out for employees for whom the IE pays insurance premiums – under labor or civil law contracts.
If you don’t pass or be late when submitting documents with personalized accounting data to the FIU, the employer faces a fine of 500 rubles per document for each employee (Article 17 of the Federal Law No. 27 of April 1, 1996), the individual entrepreneur will also receive an administrative penalty – a fine of 300 to 500 rubles (Article 15.33.2
