In our previous article, we listed all
departments that control commercial activities in Russia, and also briefly defined their area of responsibility.
Business in Russia is checked constantly, in a planned and unplanned manner. If the inspectors find that the requirements of the law are not being met, they will draw up an act, as a result of which an administrative or tax fine will be imposed. Today we will tell you about the most common mistakes of Limited Liability Companies (LLC) in Russia, which entail fines.
Late submission of tax returns
If an entrepreneur does not submit a declaration under the selected tax regime on time, he will face fines and blocking of accounts.
Responsibility for late submission of tax returns consists of three parts:
- an administrative fine on a manager or other official. Tax authorities can issue a warning or impose a fine - 300-500 rubles for each report
-
fine for the company. 5% of the tax amount indicated in the declaration. Maximum - 30%, minimum - 1,000 rubles. A fine is charged for each month of delay, regardless of how many days the organization was late with the submission of reports - by one day or by a whole month. If the tax was paid on time, but the declaration was not submitted, the fine will be 1,000 rubles.
-
blocking of the current account. Account operations will be suspended if reporting is delayed for 10 working days or more.
Attention: Tax returns that do not have a tax base are considered zero. If the organization did not operate, did not receive income, but is a tax payer, you need to submit a zero declaration. Failure to surrender is subject to a fine of 1,000 rubles. You will have to pay for each failed report.
Failure to pay taxes
If the organization did not pay taxes and fees on time or did not pay them in full, the tax authorities will issue a fine. The reason for the application of a fine may be an understatement of the tax base, incorrect calculation of the tax amount and other illegal actions or inaction of the organization.
Fine amount:
- 20% of the amount owed, if the organization has underestimated the tax without intent. For example, an accountant miscalculated the tax due to low qualifications
- 40% of the unpaid amount, if the tax was deliberately underestimated. For example, a company used a bogus company. If the inspectors prove it, the fine will increase from 20% to 40%
In addition to the fine, the tax office will begin to charge penalties for each calendar day of delay.
Delay in calculating insurance contribution
The organization will also be fined for untimely payment of the insurance contribution. The amount of the fine is 5% of the amount of contributions indicated in the report, but not paid on time. The minimum fine is 1,000 rubles. The upper limit of the fine is 30%. The penalty is charged for each month of delay, including the day of submission of the calculation.
Attention: If the organization is late with the payment of the insurance contribution by 10 working days or more, the Federal Tax Service may block current account. In addition, the company's head will be issued a warning or fined from 300 to 500 rubles.
Violation of the deadlines for the 6-NDFL calculation
If the tax agent did not submit the calculation on time or sent it late, the fine will be 1,000 rubles for each full or incomplete month from the day set for submitting the payment. If the submission of the 6-NDFL form is delayed for 10 working days or more, the organization is threatened with blocking current account.
If the inspectors find false information in the calculation, they will issue a fine of 500 rubles. The amount of the fine does not depend on the number of errors in the report. At the same time, if the organization itself find an error and submitted an updated calculation before the inspectors found it, there will be no sanctions.
Failure to submit reports to Rosstat
The most serious penalties are for the lack of statistical reports. So, if an organization has provided inaccurate or incomplete information to Rosstat, then it will pay:
- 20,000 - 70,000 rubles for the first violation;
- 100,000 - 150,000 rubles if the violation occurs again.
The success of your business in Russia directly depends on the competent personnel. Qualified lawyers and accountants will help you not only to minimize the already received fines, but also to optimize the tax base, comply with the regulations and deadlines for submitting reports, and avoid fines in the future.
The RAUIE has been supporting foreign entrepreneurs in Russia for over 10 years. We provide a full range of services from the preparation of documents and registration of a legal entity in the Russian Federation to comprehensive support of the company's activities and sales organization.
If you still have questions or need advice on opening a business in the Russian Federation, you can leave a request in the feedback form or contact our specialists at the contacts below:
Maxim Kuznetsov - vice-president of the RAUIE
investment@raspp.ru
WeChat: maximkuznetsov
