Tax authorities will stop fining everyone for personal income tax. It has become easier to avoid fines for late personal income tax How to avoid paying personal income tax

Personal income tax is a tax that a company withholds from an employee’s salary. The personal income tax rate is 13%. The company transfers the withheld amount to the health and social insurance funds, as well as to the pension fund.

Personal income tax is calculated using the following algorithm:

• the income of company employees is summed up;
• deductions for benefits are calculated. They are standard, when their amount depends on the number of children, property (sale of residential houses, apartments, etc.) and social (expenses for study, treatment of yourself and your relatives, for charity);
• the value that was obtained when calculating deductions is subtracted from the total amount of employee income;
• The resulting amount is then multiplied by 13%.

There are two personal income tax certificates that the company is required to submit to the tax office. The first is 2-NDFL. This document contains the details of the enterprise, information on wages and withheld income taxes for each employee. The company must submit a 2-personal income tax certificate to the tax office before April 1 of the following year after the reporting year.

The second certificate is 6-NDFL. It indicates the summary amount of income and withheld taxes for all employees. The company is required to submit this certificate to the department for the following periods:

• for the reporting year - no later than April 1 of the following year;
• for the first quarter - no later than May 3;
• for six months - no later than July 31;
• nine months - no later than October 31.

By law, the company must transfer the personal income tax withheld from wages to the tax office on the day the employee received his salary. An enterprise can also transfer the withheld personal income tax on the next working day after the employee receives earnings. If the company does this later, it will receive a fine. Its size is 20% of the amount that was transferred to the tax service late. If the company did not transfer the full amount to the government agency, it will also be fined.

The reason that changed the law

In some past, one company was fined by the tax office for late submission of personal income tax. The fine amounted to 300 thousand rubles. However, the company challenged this decision in court: company representatives argued that it had no personal income tax debts when it submitted reports to the tax service. The company managed to pay off the arrears along with penalties even before submitting reports to the state body.

As a result, the court sided with the company, and later amendments were made to Article 123 of the Tax Code of the Russian Federation, which allow a legal entity to avoid a fine for late payment of personal income tax.

How is this possible?

It is possible to avoid personal income tax fines if the company has paid off the debt and penalties before submitting the update to the tax service. However, she must pay off the debt and penalties before the tax office finds out about it. Tax specialists can find out about it using the primary 6-NDFL: the document indicates payments for which the company has debts. The company will be forced to pay a fine if the department has identified tax debts.

What will help you avoid fines for non-payment of personal income tax?

With the help of the VLSI electronic reporting program, you will submit correct reports to regulatory authorities in a timely manner. The system allows you to conduct financial analysis and assess tax risks, generate reports and check them in accordance with regulatory requirements for format and content. Thanks to the VLSI electronic reporting program, you will be able to receive certificates and extracts from the tax office, statements of reconciliation of payments online, check partners and affiliates for reliability, and much more.

The system is constantly updated in accordance with all changes in legislation. It can also be integrated with most accounting programs.

Please note that to submit reports via the Internet, you will definitely need an electronic digital signature. Thanks to the EDS Center service, you will purchase an electronic digital signature at the best price.

All your questions related to personal income tax, reporting and VLSI products will be answered by ours. At our events you will also find answers to questions related to electronic trading, accounting, optimization and automation of business processes.

Now the penalty for paying personal income tax late can be avoided. Companies will no longer have to resort to the trick of submitting an updated 6-NDFL in order to avoid paying a fine. The resolution of the Constitutional Court dated 02/06/2018 No. 6-P will help.

How do tax authorities find late personal income tax?

If a company delays payment of personal income tax, the tax office assesses a fine instantly (Article 123 of the Tax Code). Officials consider even one day of missing a payment to be grounds for a fine.

To calculate fines, inspectors use data from form 6-NDFL and budget settlement cards. In line 120 of form 6-NDFL you show the date no later than which the personal income tax must be transferred. In line 140 - the amount that should go to the budget. From it, tax authorities deduct the returned personal income tax from line 090.

If the company transferred the personal income tax later than the date in line 120, the tax office sees the delay in the budget settlement card. It is maintained by the department for accounting of accruals and payments at the tax office. The inspector of the desk audit department enters information about taxes paid based on the company's invoices.

What trick have companies used in the past to avoid fines?

Previously, in order to avoid a fine, companies submitted an updated Form 6-NDFL. Before submitting the update, the organization transferred penalties and the missing amount of tax if there was arrears.

If the accountant managed to do this before the tax authorities found the mistake or ordered an on-site audit, the company could avoid a fine (subclause 1, clause 4, article 81 of the Tax Code). The court supported this approach of the companies.

Example

Resolution of the Supreme Arbitration Court of March 18, 2014 No. 18290/13. In this case, the tax agent company replaced technical information in the original report, not even the tax. However, she was exempted from fines for late payment of taxes.

Ambiguous judicial practice after the decision of the Supreme Arbitration Court

After the SAC ruling was issued, judges made decisions both in favor of tax agent companies and in favor of inspectors.

Arbitrage practice

Details of the resolution	The Judges' Arguments
The tax inspectorate won the case
Resolution of the Arbitration Court of the Volga-Vyatka District dated October 30, 2017 No. F01-4709/2017 in case No. A29-246/2017	The absence of personal income tax debt on the date of drawing up the inspection report does not exempt from a fine for paying personal income tax later than the due date. The court did not exempt the company from the fine.
Resolution of the Arbitration Court of the West Siberian District dated December 21, 2016 in case No. F27-1017/2016	The company admitted its guilt and compensated for budget losses by paying penalties. The court reduced the fine by 2 times.
The company won the case
Resolution of the Arbitration Court of the Moscow District dated 02/08/2017 No. F05-22322/2016 in case No. A40-81345/2016	The company paid taxes and penalties before submitting the initial report. This demonstrates conscientious behavior. The court released the company from the fine.
Resolution of the Arbitration Court of the Moscow District dated October 7, 2016 No. F05-14968-2016 in the case “A40-14266/2016”

The Constitutional Court simplified the work of an accountant

Do I need to file an updated report for the tax agent to receive an exemption from the late tax penalty? According to the Constitutional Court, a fine can be avoided even if the company repays the arrears and pays penalties before submitting the initial report. Otherwise, it has a less advantageous position than an organization that made errors in the report and submitted an amendment (Resolution of the Constitutional Court dated 02/06/2018 No. 6-P).

After the decision of the Constitutional Court No. 6-P, there will be fewer problems with personal income tax. You won’t have to waste time searching for errors in 6-NDFL, which may not exist, or preparing clarifications.

The Constitutional Court obliged everyone to apply Resolution No. 6-P. If suddenly your tax inspector tries to charge a fine, show him paragraph 2 of this resolution.

The penalty for an error in SZV-M can be removed completely

SZV-M indicate the reporting month code. Companies often make mistakes in the period code - instead of the month for which the report is submitted, they put the month in which it is sent. For example, in the report for March, instead of code 03, they put code 04. The fine for such a violation can be challenged in full in court.

Example

The company noticed an error in the reporting period code when the deadline for submitting the report had already passed. The accountant sent a new report with the correct code, and in response the Pension Fund issued a fine of 500 rubles. for each person in the report (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ). It turned out 48 thousand rubles. The company challenged the fine, but the court of first instance only reduced its amount. And the “appeal” canceled the fine in full.

Arguments that work in court to protect the company:

• The fund has already received information for a specific month earlier. Therefore, there is no question of being late;
• the original report with an error in the field for the reporting period number was submitted with the code “output”;
• the organization submitted objections to the inspection report with explanations of why it corrected the error.

The Supreme Court completely agrees with these arguments (Decision of the Supreme Court dated January 22, 2018 No. 301-KG17-20650).

If you incorrectly indicated the period code in SZV-M, try to cancel the fine before the trial. To do this, prepare your objections. Perhaps the Pension Fund will take into account your explanations, reduce the fine or cancel it. Then you won't have to go to court.

If this does not help, file a claim with the Pension Fund. The right to challenge the fine in court is given by Article 18 of Law No. 27-FZ. In the statement of claim, demand that the fine be canceled in full. The court can reduce the punishment as much as possible. In any case, you can at least reduce the fine.

Next, you need to understand how to report for a month that was indicated by mistake, for example, if you mistakenly indicated the month code 04, but it should have been 03. If, after your objections, the fund corrected the reporting period code from 04 to 03, send a new report for April to the Pension Fund of Russia with code "Ikhd".

If the fund refused to accept the amendment, see if your composition of employees and contractors changed in April. If not, then there is no need to fix anything. It will turn out that you have reported for April in advance. It's not a mistake.

If new employees arrived in April, then submit the supplementary SZV-M. In the line “Reporting period” put 04, in the line “Form type” - “additional”. If someone quit in March, then submit a canceled SZV-M for April. In the line “Reporting period” put 04, and in the line “Form type” - “cancel”. Since you are correcting data for April, it is safer to submit the cancellation and addition forms no later than May 15th.

If you need advice and assistance from qualified specialists,First BIT experts will help you in solving any problems.

In 2019, a procedure for submitting Form 6-NDFL was introduced for employers. It allows you to control the timely payment of taxes. Indeed, in accordance with Article 123 of the Tax Code of the Russian Federation, fines are provided for non-payment of personal income tax in 2019. The amount will be 20% of the overdue amount and additional penalties. The number of days during which the payment was overdue is not taken into account.

There are no mitigating circumstances when determining the amount of the fine. Therefore, even if the tax authorities did not send the receipt on time, sanctions will be applied.

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According to experts, the measure is considered legal. But sometimes unfair decisions are noted. After all, citizens may suffer due to shortcomings of the tax inspectorate.

To avoid such situations, it is important to know the deadline for paying taxes. If you deposit funds before a certain date, you will not have to pay any fines.

Provisions by law

Personal income tax must be paid within the time limits specified in Article 226 of the Tax Code of the Russian Federation. If the date is missed, the Federal Tax Service has the right to fine the violator. The amount of sanctions will be 20% of the payment amount. This rule applies to all taxpayers.

More severe penalties apply to tax agents. They can be legally held accountable even under criminal law.

The deadlines for payment for employers are prescribed in Article 226 of the Tax Code of the Russian Federation. At the same time, they do not need to rely on the norms of Articles 227 and 228.

The collection of a fine can be carried out by the inspectorate in two cases. In the first, a fine is applied if there is no tax withholding from the funds transferred to the employee. Sanctions are also applied to organizations that do not transfer fees to the state budget in a timely manner.

Such norms are reflected in Article 123 of the Tax Code of the Russian Federation. In addition, the payment rules are prescribed in Letter of the Ministry of Finance of the Russian Federation No. 03-02-07/1/8500, which was issued on March 19, 2013.

Despite the accrued fine, the tax agent must still deduct personal income tax. Based on paragraph 1 of Article 46 and paragraph 1 of Article 47 of the Tax Code of the Russian Federation, collection can be carried out by tax authorities forcibly. If payment deadlines are violated, the organization will be required to pay a penalty. The amount is determined in accordance with the duration of the delay.

Central questions

Fines for non-payment of personal income tax in 2019 are provided for many categories of taxpayers. It is important to know how much the violator of the law will have to pay and what changes have been introduced to the legislation since the beginning of the year.

Who should pay

Personal income tax is withheld from each employee by the employer. It is 13%, which is set at the state level.

If a citizen is a resident of the country, then when calculating it is important to know the full amount of income within the state and beyond. For non-residents, the tax base is determined only on the basis of Russian income.

Taxes for the labor activity of employees are paid by employers. The status of the institution and its organizational form are not taken into account. Foreign citizens pay patent tax in advance in the established amount.

If specialists carry out private practice, their income is obtained through independent labor activity. The procedure for withholding tax is prescribed in Articles 226 and 227 of the Tax Code of the Russian Federation.

When the tax period ends, organizations must send information to the tax office for each employee. The document reflects the amount of total income and withheld tax. Submission of reports is scheduled for April 1 of the following reporting year.

Onset of liability

Sometimes employers do not pay taxes, but the inspection does not detect violations. It is important to know how long you can hold him accountable.

The period may vary depending on the method of receiving income:

• cash;
• natural goods;
• in the form of material benefit;
• non-cash way.

Some employers use an envelope system for paying salaries to avoid paying taxes. In this case, the amount of taxes and insurance contributions is reduced.

If tax inspectors reveal violations, the employer will have to pay 40% of the debt. But violators are often not afraid of this. Therefore, the issue of not only increasing penalties, but also other countermeasures is being resolved by law.

After committing an offense, the employer will need to pay a fine. It is calculated depending on certain circumstances. It is important to know the situations when additional funds cannot be withheld, as well as the powers of tax authorities in calculating such payments.

When paying a fine, it is important to fill in the details correctly. A special one is provided for each taxpayer.

Last changes

Fines in 2019 remained unchanged, but adjustments were made to the procedure for withholding personal income tax:

• Tax on vacation payments is calculated together with the direct calculation of benefits.
• A certificate in form 2-NDFL is submitted if the tax is fully withheld until April 3, 2019, and if the tax is incomplete, until March.
• Previously, the transfer of personal income tax had to be carried out on the day of payment of wages. Now the employer is allowed to do this the next day.
• Social benefits can be transferred at the place of work. Previously, taxpayers had to visit the territorial office of the Federal Tax Service directly.

It is worth remembering that income is allocated to which taxation does not apply.

These include:

• state benefits related to maternity, childhood, unemployment;
• scholarships;
• pension payments;
• one-time transfers for the birth of a child or for burial;
• inherited or gift income;
• interest on deposits;
• gifts and prizes received, the value of which does not exceed four thousand rubles;
• certificate for receiving maternity capital.

What is the amount of the fine for non-payment of personal income tax in 2019?

Failure to pay personal income tax will result in severe penalties.

It may occur in accordance with Article 123 of the Tax Code of the Russian Federation when:

• lack of transfer of funds to the budget;
• partial payment;
• violation of tax payment deadlines.

The fine will be 20 percent of the total amount of the debt.

There are cases in which the employer may not be held accountable. They are reflected in Article 109 of the Tax Code of the Russian Federation.

These include:

• lack of corpus delicti;
• availability of evidence that the tax agent or payer is not guilty;
• the offender is under 16 years of age;
• the statute of limitations has expired.

Penalty may be applied within three years from the date of violation. This norm is prescribed in Article 113 of the Tax Code of the Russian Federation.

If the employer has not submitted reports or has not paid tax, the Federal Tax Service may initiate an on-site inspection.

Once violations are identified, the following may occur:

• a penalty has been charged;
• a fine is provided;
• The case was referred to the prosecutor's office for consideration.

In the latter case, there is a high probability of bringing the employer to criminal liability. Then the fine will increase to 500 thousand rubles. If the act is particularly serious, imprisonment for a term of up to six years is provided.

In some cases, employers want to reduce the tax amount or avoid penalties. To do this, they need to learn practical tips. It is also important to find out in advance the terms during which the debt is repaid.

How to avoid or reduce

In some situations, even when an illegal act is committed, there is no liability.

This is possible with:

• paying personal income tax in advance, before receiving income;
• transfer of tax to the budget before payment of wages to employees;
• transfer of funds to the NFS of the head office instead of the inspectorate supervising the branch;
• non-payment of tax, since the acquisition was made from extra-budgetary funds.

In such situations, the employer can defend its rights and avoid administrative liability.

There are situations when it is possible to legally reduce the amount of penalties.

When determining a fine, it is important to take into account mitigating circumstances:

• technical program errors;
• change of leadership of the organization;
• admission of guilt by the employer;
• no debt on other fees;
• social sphere of the institution's activities.

If at least one of the signs is present, the fine can be halved. If this point is ignored by the tax authorities, the tax agent may appeal to the judicial authorities.

Getting the date right

To avoid a fine, you need to know the date when taxes must be transferred to the budget.

For each type of income, special deadlines are provided:

Income	Receipt time	Date of retention and transfer
Wage	The last day of the month or the first day of the next month during which work was carried out	No later than the date of funds transfer
Cash as income	Date of transfer or payment of funds	Date on which the transfer is made
Payments of vacation benefits
Benefit provided for temporary disability	Last date of income payment	No later than the last date of the month in which the payment was made

In the absence of personal income tax withholding, a fine is assessed, and the arrears cannot be recovered.

Sanctions for agents, individuals and payers

The withholding and transfer to the budget of 13% of the tax is provided for by employers, as well as private practitioners and foreign firms.

If obligations are not met, a fine of 20% of the debt will be applied. The exception is income in kind.

Ordinary individuals must also make deductions when they receive income from selling property, receiving a prize or winning a lottery. If they ignore the requirements of the law, then a fine is provided for them in a similar amount.

For particularly large violations, the amount increases to 40%. Such situations include reducing the amount of income by illegal means, as well as the use of illegal deductions.

Individual entrepreneurs deduct taxes on certain types of income. If the tax base is reduced, an individual entrepreneur may be subject to a fine of 20% of the debt amount. Tax crimes are punishable by a 40% fine of the amount owed.

Payment deadlines

Payment of personal income tax is made within the time limits established by law. Despite the payment of wages in the form of an advance and the main payment, deduction is made once at the end of the month.

Terms vary depending on the payment method:

Individual entrepreneurs and individuals pay personal income tax at the end of the reporting period. Funds must be received no later than July 15 of the following year.

Maria, hello.

By concluding an agreement with a driver who is an individual, you, in accordance with the Tax Code of the Russian Federation, become a tax agent and are obliged to withhold and pay personal income tax (NDFL) to the budget and calculate and pay insurance premiums (PFR, MHIF). Therefore, no matter what agreement you enter into with drivers, you will still be required to accrue and pay taxes and contributions to the budget.

“Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 12/29/2017)
Tax Code of the Russian Federation Article 226. Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received the income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this article. Tax on the income of lawyers is calculated, withheld and paid by bar associations, law offices and legal advice centers.

2. Calculation of amounts and payment of tax in accordance with this article are carried out in relation to all income of the taxpayer, the source of which is a tax agent, with offset of previously withheld tax amounts (except for income in respect of which tax amounts are calculated in accordance with this Code), and in cases and in the manner provided for by this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.
Peculiarities of calculation and (or) payment of tax on certain types of income are established by this Code.
(Clause 2 as amended by Federal Law No. 354-FZ dated November 27, 2017)
4. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

1. Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

In a transaction concluded by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal.

Good afternoon, Maria.

The best option is to conclude an agency agreement with drivers (Article 1005 of the Civil Code of the Russian Federation), now all partners of the Yandex taxi/Uber/Gett aggregators are already working according to this scheme, who have figured out the most optimal scheme for the work of a taxi aggregator partner.

You enter into an agreement with drivers as individuals. persons, to work with them under an agency agreement, they do not need to register an individual entrepreneur.

The most important thing for working with drivers is a well-drafted agency agreement that will allow you to:

1. Pay tax only on the amount of your agency fee and not pay tax on drivers’ money that goes to your account and which you then transfer to the drivers.

2. Do not pay taxes and fees for drivers when transferring funds to them, that is, do not act as a tax agent for drivers.

Let me note that there are 3 forms of concluding an agency agreement:

1. The driver comes to your office and signs an agency agreement there - I think everything is clear here. The contract states that you are an agent and states your remuneration.

2. An agreement can be concluded by exchanging scans, if, for example, you connect drivers from other cities. That is, you send a scan of the contract you signed, the driver prints it out, signs it on his part and sends it back to you. In this case, the contract states that it is concluded by exchanging scans.

3. Offer agreement. This method is now gaining the greatest popularity among Uber/Yandex taxi/Gett partners - you place an offer agreement on your website, it specifies all the terms of cooperation. Then, when the driver registers on your website, he puts a mark indicating his agreement with the terms of the offer, and from the moment of registration the contract between you is considered concluded.

On my own behalf, I will add that all the partners of these aggregators, who have already figured out the most optimal and safe scheme of work, work under an agency agreement and no one pays taxes for drivers, while everyone calmly reports to the tax office and no questions arise from the tax office, the tax is all They pay only from their remuneration.

I personally wrote several requests to various local tax authorities in different regions and on this issue there was always the same answer - you pay taxes only on the amount of your agency fee, you do not pay taxes for drivers. (they themselves must file 3 personal income taxes and pay a 13% tax on income, but this no longer concerns you).

There are, of course, cases of additional tax assessments to partners from the tax office; in 2017, the most common cases of additional assessments are the transfer of money to drivers not from a bank account, but by first withdrawing it to your card, and only then transferring money from your card to drivers (the tax office says once withdrawn to your card - this means all the income of the individual entrepreneur), as well as the transfer of money not to the driver himself, but to a third party (at the driver’s request - to his wife/relative, etc., for example, when the driver’s accounts are blocked for debts) without the presence of a corresponding applications from the driver to transfer money at his request to a third party, although in these cases you can fight back if you correctly formulate your position and all transfers to drivers actually took place.

That is, the main thing for you is that you have a competent scheme for document flow and transfer of money to drivers, all documents are in order and comply with the law, and then you will not have any problems in this regard.

I also note that you will need the following OKVED codes:
1) 49.32
Taxi activities
This group also includes:
- rental of cars with driver
2) 62.09
Activities related to the use of computer technology and information technology, other
This grouping includes:
- other information technologies related to working on a computer, not included in other groups, including: provision of services for restoring a computer after a failure, installation (configuration) of personal computers, installation of software
This group does not include:
- installation of specialized digital and analogue computers, see 33.20;
- development of computer software, see 62.01;
- consulting in the field of computer systems, see 62.02;
- management of computer hardware, see 62.03;
- data processing and hosting, see 63.11

The tax office can no longer fine an entrepreneur for late payment of personal income tax if he has repaid the debt himself. The reason for the delay does not matter. This decision was made by the Constitutional Court in the case of one entrepreneur.

During an on-site audit, the tax office discovered that the company transferred personal income tax late. Inspectors issued a fine of 299,403 rubles and a penalty of 4,896 rubles. The businessman did not agree with the fine and went to court to prove that he did not have to pay the fine because he managed to correct the mistake before the tax office arrived. The city, district and regional courts rejected the businessman, and the Supreme Court did not even accept the complaint. Then he appealed to the Constitutional Court. Well done, the Constitutional Court confirmed that the entrepreneur was right and allowed him not to pay the fine.

Constitutional Court decision on fines
dated 02/06/2018 No. 6-P

Tax authorities will no longer be able to fine entrepreneurs who independently corrected the violation - the decision of the Constitutional Court is binding on everyone.

What does it mean?

If a businessman does not remit personal income tax on time, he is subject to a fine of 20% of the unpaid amount of taxes (Article 123 of the Tax Code of the Russian Federation).

It happens that a businessman makes an error in accounting or fills out a declaration incorrectly. There will be no fine if he corrects the error, pays the missing amount of tax and submits an adjusting return. Even if it happens after the tax deadline. The Tax Code provides for two such cases (clause 4 of Article 81 of the Tax Code of the Russian Federation):

1. If a businessman paid the missing amount of tax and filed an amended return before he learned that the tax authorities had discovered an error or scheduled an on-site audit.
2. If a businessman filed an updated declaration after an on-site inspection, during which the inspector did not find any errors that underestimated the amount of tax.

In our case, the businessman correctly completed the declaration, but was late in paying the personal income tax for his employees. Despite the fact that he himself corrected the violation and paid a late fee before the tax authorities discovered it, the inspector imposed a fine. The tax office considered: since the businessman did not correct anything and did not submit an updated declaration, then clause 4 p. 81 of the Tax Code of the Russian Federation does not apply to it. This means that sanctions in the form of a fine can be imposed.

All courts supported the position of the tax authorities, but the Supreme Court did not accept the complaint. Then the businessman appealed to the Constitutional Court to check the constitutionality of the provisions of Art. 123 of the Tax Code of the Russian Federation and paragraph 4 of Art. 81 Tax Code of the Russian Federation. The court ruled that the provisions of the articles do not contradict the constitution, but confirmed that the businessman was right. If a businessman paid the debt and late fees for personal income tax before the tax authorities learned of the violation, he does not have to pay a fine. The reasons for the delay do not matter. A precedent has emerged.

How will this affect businessmen?

Previously, tax authorities fined entrepreneurs for delays in personal income tax, if it was not related to errors in the declaration. Even if the businessman corrected the violation himself. Now the inspector will not be able to issue fines regardless of the reason for the delay. The main thing is to correct the violation before the tax authorities discover it. If a fine is nevertheless imposed, you can safely sue the tax office. Given the precedent, winning the case will not be difficult.

Let's summarize

If your personal income tax payment is late, correct the violation before the tax office discovers it. Then you won't be fined. The reason for the delay does not matter. If the inspector still imposes a fine, you can safely sue the tax office. The decisions of the Constitutional Court are binding on everyone, so winning the case will not be difficult.