[ad_1]
More recently, Valentine has decided to close the IP. He worked on a simplified taxation system. After checking, it was discovered that for 2016 and 2017, the guy was cheated with numbers in the product and in the end he was found to pay three rubles more tax. At the same time, the guy says that he overpaid taxes of the amount of 24 rubles 68 kopeks.
– For these three rubles, I was summoned for a conversation and paid a fine of a basic amount, says the guy. – I do not really understand why and for what fine, because in fact I always overpaid taxes. Why can not you subtract three rubles from this sum? Why give a fine? I am not a non-payer. And I have never had a dispute with the tax, I always spoke with a smile.
The fine covered the overpayment, and finally Valentine paid 2,82 rubles to the budget. But the questions remained. To comment on Valentine's situation, we applied to the Institute of Immunology Frunzensky District No. 1. They explain: in this case, some factors coincided
– According to Part 1 of Article 13.6 of the Administrative Code of April 21, 2003, no. 194-Z (amended on January 8, 2013), non-payment or incomplete payment by the payer, other obligated of the amount of the tax, collection (duty) – result in the imposition of a fine on an individual contractor up to 20% of the unpaid amount of tax, duty (fees), but not less than two basic values, – noted in the ;inspection. According to point 1 of the note relating to Article 13.6 of the same Code, for the administrative offenses provided for in Part 1 of this Article (except those identified as a result of documentary inspections), the amounts of the fines are calculated from the amount of the additional fees (part of this part if part of the calendar year is subject to revision) on the amount of taxes, duties (duties) reduced for the same period.
According to Article 7.9 of the Code of Administrative Offenses, if at least one of the extenuating circumstances exists, the administrative penalties in the form of a fine are inflicted in the amount reduced by half, or within the limits of articles of a special part of this code which are reduced by a factor of two.
Taking into account the voluntary fulfillment of duties imposed on the person, for which the omission to impose an administrative penalty (3 tablespoons 7.2 of the code of administrative offenses ), the fine is reduced by half (in the case of your part – a basic value)
As stated in the tax, according to Article 5.5 of the Code, Valentine's Day would not have fine if the amount of the failure to pay The tax was less than 1% of all taxes paid for the period of inspection
– In the case that you quoted, an individual entrepreneur did not have to pay a fee. did not pay more than 1% of the amount of the taxes calculated by him, . in the "Onliner" service. Services »
See also:
Our channel in Telegram.
Quick communication with the editor: read the public chat Onliner and write us at Viber!
Source link
