home Credit cards Tax Code Article 75 p 3

Tax Code Article 75 p 3

Tax Code, N 146-FZ | Art. 75 Tax Code of the Russian Federation

Article 75 of the Tax Code of the Russian Federation. Pena (current edition)

1. Penalties are recognized as established by this article sum of money, which the taxpayer must pay in the event of payment of due amounts of taxes, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, later than the deadlines established by the legislation on taxes and fees.

2. The amount of the corresponding penalties is paid in addition to the amounts of tax due for payment and regardless of the application of other measures to ensure the fulfillment of the obligation to pay the tax, as well as measures of liability for violation of the legislation on taxes and fees.

3. A fine is accrued, unless otherwise provided by this article and Chapters 25 and 26.1 of this Code, for each calendar day of delay in fulfilling the obligation to pay tax, starting from the day following the tax payment established by the legislation on taxes and fees until the day of fulfillment of the obligation to pay it, inclusive. . The amount of penalties accrued on arrears cannot exceed the amount of this arrears.

Penalties are not accrued on the amount of arrears that the taxpayer (a member of a consolidated group of taxpayers against whom, in accordance with Article 46 of this Code, measures were taken to force the collection of taxes) could not repay due to the fact that, by decision of the tax authority, the taxpayer’s property was seized or by a court decision, interim measures were taken in the form of suspension of transactions on the accounts of the taxpayer (a member of a consolidated group of taxpayers against whom, in accordance with Article 46 of this Code, measures were taken to force the collection of taxes) in the bank, seizure of funds or property of the taxpayer (participant of a consolidated group of taxpayers). In this case, penalties are not accrued for the entire period of validity of these circumstances. Filing an application for a deferment (installment plan) or an investment tax credit does not suspend the accrual of penalties on the amount of tax payable.

4. The penalty for each calendar day of delay in fulfilling the obligation to pay tax is determined as a percentage of the unpaid tax amount.

The interest rate of the penalty is assumed to be equal to:

For individuals, including individual entrepreneurs, - one three hundredth of the refinancing rate in force at that time Central Bank Russian Federation;

for organizations:

for delay in fulfilling the obligation to pay tax for a period of up to 30 calendar days (inclusive) - one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time;

for delay in fulfilling the obligation to pay tax for a period of more than 30 calendar days - one three hundredth of the refinancing rate of the Central Bank of the Russian Federation, valid for the period up to 30 calendar days (inclusive) of such delay, and one hundred and fiftieth of the refinancing rate of the Central Bank of the Russian Federation, valid for the period starting from 31st calendar day of such delay.

4.1. Legislative (representative) body of state power of a constituent entity of the Russian Federation, on whose territory the procedure for determining tax base on property tax for individuals based on cadastral value objects of taxation, has the right to adopt a law establishing that penalties are charged on the amount of arrears on property taxes for individuals:

5. Penalties are paid simultaneously with the payment of tax amounts or after payment of such amounts in full.

6. Penalties can be collected forcibly at the expense of Money(precious metals) of the taxpayer in bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by Articles 46 - 48 of this Code.

Forced collection of penalties from organizations and individual entrepreneurs is carried out in the manner provided for in Articles 46 and 47 of this Code, and from individuals who are not individual entrepreneurs - in the manner provided for in Article 48 of this Code.

Forced collection of penalties from organizations and individual entrepreneurs in the cases provided for in subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code is carried out in judicial procedure.

7. The rules provided for by this article also apply to fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.

8. Penalties are not charged on the amount of arrears that a taxpayer (fee payer, insurance premium payer, tax agent) incurred as a result of his compliance with written explanations on the procedure for calculating, paying a tax (fee, insurance premiums) or on other issues of application of tax legislation and fees given to him or an indefinite number of persons by a financial, tax or other authorized government body (an authorized official of this body) within its competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to tax (reporting, settlement) periods for which arrears arose, regardless of the date of publication of such a document), and (or) as a result of the taxpayer (fee payer, insurance premium payer, tax agent) fulfilling the motivated opinion of the tax authority sent to him during tax monitoring.

The provision provided for in this paragraph does not apply if the specified written explanations, motivated opinion of the tax authority are based on incomplete or unreliable information provided by the taxpayer (payer of the fee, tax agent).

BB code
Text

Document URL [copy]

Commentary to Art. 75 Tax Code of the Russian Federation

Within the meaning of the commented article, penalties are payable by the taxpayer or payer of fees in the event of an arrears, that is, the amount of tax or fee has not been paid within the deadline established by the Tax Code of the Russian Federation and other acts of tax legislation. Penalties are paid in addition to the amounts of arrears, regardless of the use of other methods of ensuring the fulfillment of the obligation to pay taxes and fees, as well as penalties for violation of legislation on taxes and fees.

In Russian legislation, the concept of “penalty” is used in several meanings. In the Civil Code of the Russian Federation, a penalty is understood as a type of penalty in which the amount of the penalty increases in proportion to the term of the debt. Penalty in civil law acts as a continuing penalty, which is subject to recovery for each day of delay of an obligation not fulfilled on time. In turn, the Tax Code of the Russian Federation recognizes a penalty as one of the ways to ensure the fulfillment of the obligation to pay taxes and fees, consisting in the collection of an established amount of money that a taxpayer, payer of fees or tax agent must pay in case of payment of the due amounts of taxes or fees.

A comparison of civil legislation and legislation on taxes and fees allows us to highlight the following common features that characterize the general legal concept of “fine”:

firstly, the penalty is a monetary amount;

secondly, the basis for paying the penalty is missing the deadline established for the fulfillment of the property obligation;

thirdly, the purpose of collecting penalties is to ensure the fulfillment of property obligations.

From the meaning of paragraph 1 of the commented article it follows that it establishes a general rule applicable to all relations related to the payment of taxes and fees. Clause 1 contains the legal definition of the concept of “fine”.

Penalty is the amount of money established by this article that a taxpayer must pay in the event of payment of due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, later than those established by the legislation on taxes and fees deadlines.

Thus, the penalty is always a monetary amount. Other types of property cannot act as a penalty. A penalty (unlike other methods of ensuring the obligation to pay taxes and fees mentioned in Chapter 11 of the Tax Code of the Russian Federation) is paid in all cases of late fulfillment of the obligation to pay taxes and fees. In other words, the conditions for the application of penalties are the failure to pay taxes and fees both within the deadlines established by law and when they are postponed to a later date (when a deferment or installment plan in the payment of taxes and fees or an investment tax credit is granted). The amount of the penalty is paid regardless of the use of other methods of ensuring the payment of taxes and fees (pledge, surety, seizure of property, etc.).

The Constitutional Court of the Russian Federation in Resolution No. 11-P of July 15, 1999 notes that the penalty refers to legal-restorative coercive measures that are established by the legislator in order to ensure the fulfillment of the public obligation to pay legally established taxes and fees and compensation for damage incurred by the treasury as a result of its non-fulfillment , due to non-compliance with the legal requirements of the state. Legal restoration measures ensure that the taxpayer fulfills his constitutional obligation to pay taxes, that is, they represent repayment of arrears and compensation for damage from late and incomplete payment of taxes.

In paragraph 3 of the Determination of July 4, 2002 N 200-O, the Constitutional Court of the Russian Federation explained that the analysis of Art. 75 of the Tax Code of the Russian Federation as a whole, as well as other provisions of the Tax Code of the Russian Federation, leads to the conclusion that the payment of penalties is associated by the legislator not with the tax or reporting period, but with the day of payment of the tax established by the legislative act on this tax: the obligation to pay the tax must be fulfilled on time established by the legislation on taxes and fees (clause 1 of article 45 of the Tax Code of the Russian Federation); deadlines for payment of taxes and fees are established in relation to each tax and fee (clause 1, article 57 of the Tax Code of the Russian Federation); these deadlines are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or an action that must be performed (clause 3 of Article 57 of the Tax Code of the Russian Federation); the amount of tax payable is paid within the established time frame (clause 2 of article 58 of the Tax Code of the Russian Federation).

The Constitutional Court of the Russian Federation, in Resolution No. 20-P of December 17, 1996, No. 202-O of July 4, 2002, determined that penalties are an additional payment aimed at compensating for losses of the state treasury as a result of shortfalls in receiving tax amounts on time.

It should be noted that the provisions of the commented article also cover the accrual of penalties on the amounts of taxes and fees levied when moving goods across the customs border of the EAEU Customs Union.

In accordance with paragraph 1 of Art. 151 of the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation" penalties are amounts of money that the payer of customs duties and taxes is obliged to pay in the event of non-payment or incomplete payment of customs duties and taxes within the time limits established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs affairs.

Decision of the Supreme Court: Determination N 305-КГ16-15994, Judicial Collegium for Economic Disputes, cassation

Having assessed the presented evidence in its totality and mutual connection, guided by the provisions of Articles 75, 184, 198, 204 of the Tax Code of the Russian Federation, the courts of the first, appellate and cassation instances agreed with the conclusions of the tax authority and recognized the challenged non-normative acts as legal and justified...

+More...

1. Penalty is the amount of money established by this article that a taxpayer must pay in the event of payment of due amounts of taxes, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, later than those established by the legislation on taxes and fees deadlines.

Penalties are not accrued on the amount of arrears that the taxpayer (a member of a consolidated group of taxpayers against whom, in accordance with an article of this Code, measures were taken to forcibly collect taxes) could not repay due to the fact that, by decision of the tax authority, the property of the taxpayer was seized or By decision of the court, interim measures were taken in the form of suspension of transactions on the accounts of the taxpayer (member of the consolidated group of taxpayers, against whom, in accordance with an article of this Code, measures were taken to force the collection of tax) in the bank, seizure of funds or property of the taxpayer (participant consolidated group of taxpayers). In this case, penalties are not accrued for the entire period of validity of these circumstances. Filing an application for a deferment (installment plan) or an investment tax credit does not suspend the accrual of penalties on the amount of tax payable.

4. The penalty for each calendar day of delay in fulfilling the obligation to pay tax is determined as a percentage of the unpaid tax amount.

The interest rate of the penalty is assumed to be equal to:

for individuals, including individual entrepreneurs - one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time;

for organizations:

4.1. The legislative (representative) body of state power of a constituent entity of the Russian Federation, in whose territory the procedure for determining the tax base for the property tax of individuals based on the cadastral value of taxable objects is applied, has the right to adopt a law establishing that penalties are charged on the amount of arrears for the property tax of individuals :

5. Penalties are paid simultaneously with the payment of tax amounts or after payment of such amounts in full.

6. Penalties may be collected forcibly from the taxpayer’s funds (precious metals) in bank accounts, as well as from other property of the taxpayer in the manner prescribed by articles of this Code.

Forced collection of penalties from organizations and individual entrepreneurs is carried out in the manner prescribed by articles of this Code, and from individuals who are not individual entrepreneurs - in the manner prescribed by article of this Code.

Forced collection of penalties from organizations and individual entrepreneurs in the cases provided for in subparagraphs 1 - 3 of paragraph 2 of article of this Code is carried out in court.

7. The rules provided for by this article also apply to fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.

The provision provided for in this paragraph does not apply if the specified written explanations or the reasoned opinion of the tax authority are based on incomplete or unreliable information provided by the taxpayer (payer of the fee, tax agent).

Commentary to Art. 75 Tax Code of the Russian Federation

Penalty (Latin poena - punishment) is a type of penalty applied in cases of delay in fulfilling contractual and other obligations. Most widely used in financial relations in case of delay in taxes and non-tax payments, as well as in settlement relations in case of delay in payment for received inventory items, work performed and services provided. By general rule, the penalty is established as a percentage of the amount (price) of the overdue obligation and is accrued for each day of delay.

The article under comment is dedicated to legal regulation calculation, payment and collection of penalties. This regulation is mandatory, which is due to the public nature of tax relations. In Article 75 of the Tax Code of the Russian Federation, the legislator did not provide for references to civil legislation, as was the case in Articles 73 (pledge of property) and 74 (surety) of the Code.

1. Paragraph 1 of the commented article provides a definition and analysis of the legal concept of “fine”:

a) a penalty is always a monetary amount. Other types of property cannot act as a penalty (how the latter, in particular, differs from another method of fulfilling the obligation to pay taxes and fees - a pledge, Article 73 of the Tax Code of the Russian Federation); however, some fines provided for in the commented Code, in the order of calculation, resemble the definition of penalties (for example, in paragraph 1 of Article 119 of the Tax Code of the Russian Federation). Tax authorities do not have the right to arbitrarily change the amount of penalties. The penalty is applied to ensure timely fulfillment of tax obligations, therefore, unlike a fine, which is usually calculated in a fixed amount, it is of a continuing nature (collected for each subsequent period of delay);

b) a penalty (unlike other methods of security mentioned in Chapter 11 of the Tax Code of the Russian Federation) is paid in all cases of late fulfillment of the obligation to pay taxes. In other words, the conditions for the application of penalties are failure to pay taxes both within the deadlines established by law and when they are postponed to a later date (when a deferment or installment plan for the payment of taxes, a tax or investment tax credit is provided). Since late payment of taxes (fees) is a violation of the tax obligation of taxpayers, fee payers or tax agents (Articles 23, 24 of the Tax Code of the Russian Federation), the penalty serves as a kind of form of liability for violation of this obligation and implies adverse property consequences for the violator. At the same time, a fine in Article 114 of the Tax Code of the Russian Federation is not recognized as a tax sanction. Note that previously a fine in tax legislation and legal literature was considered as a sanction (a measure of financial responsibility);

c) the amount of the penalty is paid regardless of the use of other methods of ensuring the payment of taxes (pledge, surety, seizure of property, etc.). Rules Art. 75 of this Code also covers the accrual of penalties on tax amounts associated with the movement of goods across the customs border of the Russian Federation.

Looking ahead a little, we think it would be appropriate to indicate that the penalty is paid by the taxpayer, fee payer or tax agent voluntarily and simultaneously with the payment of the tax (fee) or after payment of such amounts in full. The law allows for forced (beyond the will of the taxpayer) collection of penalties due to:

1) the taxpayer’s funds located in his bank accounts;

2) other property of the taxpayer in the manner prescribed in the Tax Code (Articles 46 - 48 of the Tax Code of the Russian Federation).

Order forced collection penalties can be indisputable or judicial. In an indisputable manner (based on a unilateral decision of the tax authority), a fine is levied on organizations (legal entities), and in court - on individuals.

Therefore, the amount of the penalty is paid in addition to the amount of tax or fee (arrears) and regardless of the use of penalties (fines) provided for violation of the legislation on taxes and fees. It should also be noted that a fine may be collected along with the use of other methods of ensuring the fulfillment of the obligation to pay a tax or fee (for example, a pledge of property).

2. In paragraph 2 of the commented article of this Code, the ratio of penalties and amounts of tax (fee), as well as measures of responsibility for tax violations. The ratio is imperatively enshrined in the Law and cannot be arbitrarily changed by the tax authorities. At the same time, the Tax Code is based on the punitive principle, which is explained by the application of the penalty in question in public relations.

a) the mere payment by the taxpayer (tax agent) of the amount owed does not exempt him from transferring penalties;

b) the amounts of penalties are payable:

and in a situation where the fulfillment of the obligation to pay taxes and fees was ensured by other (in addition to penalties) methods specified in Chapter 11 of the Tax Code of the Russian Federation;

and in a situation where a penalty is the only way to ensure payment of taxes;

regardless of whether penalties have been established for untimely fulfillment of tax obligations. Wherein comparative analysis Articles 75 of the Tax Code of the Russian Federation and 114 of the Tax Code of the Russian Federation (dedicated to tax sanctions) allow us to draw a very important conclusion that this Code does not consider penalties as one of the types of liability for tax offenses (the latter are fines that are applied in accordance with Article 114 - 129 Tax Code of the Russian Federation). “Fine” and “tax sanctions” are essentially different legal concepts.

The procedure for calculating the amount of penalties is defined in paragraphs 3 - 4 of the commented article.

3. The rules of paragraph 3 of the commented article establish the procedure for calculating penalties. In accordance with them, the penalty is charged:

a) for each calendar day of delay in fulfilling the obligation to pay taxes and fees. This also refers to the situation when the amount of taxes was not paid even new term(which was established by the authorized body in the manner prescribed by Articles 61 - 67 of the Tax Code of the Russian Federation);

b) the countdown begins from the next day after the day of payment of the tax established by the Tax Code of the Russian Federation. In this case, a penalty is accrued for the entire period of time elapsed from the moment when it was necessary to fulfill the obligation to pay taxes (if the payment deadline had not been postponed) and until the decision to postpone the payment of taxes came into force. If they are not paid by the last day of the changed period, then the penalty is accrued until the taxes are actually paid. In this case, you should take into account:

His property was seized (Article 77 of the Tax Code of the Russian Federation).

On the other hand, filing an application to postpone the tax payment deadline does not suspend the accrual of penalties.

The penalty is not accrued during the entire period of validity of the deferment (installment plan) for taxes, tax credit, investment tax credit, if tax payers (tax agents) have not violated the new deadlines for paying taxes. A different conclusion would contradict the essence of the institution of “changing the deadlines for paying taxes and fees” and the content of Articles 61 - 68 of the Tax Code of the Russian Federation.

4. The rules of paragraph 4 of the commented article of this Code are important for the correct determination of the amount of the fine. Determined that:

The penalty for each day of delay (the number of such days is established according to the rules of paragraph 3 of Article 75 of the Tax Code of the Russian Federation) is determined as a percentage of the unpaid tax amount;

As a general rule, the interest rate of the penalty should be equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for the entire period of delay. In other words, it is necessary to take into account changes in the mentioned rate that occurred during this period.

The rule that in all cases the amount of penalties cannot exceed the unpaid amount of tax has not been in effect since August 18, 1999, that is, since the entry into force of Law N 154-FZ.

5. The rules of paragraph 5 of Article 75 of the commented Code allow the use of one of two procedures for paying the amount of penalties:

1) simultaneously with the payment of taxes;

2) after taxes are paid (for example, after two or three days).

The amount of penalties cannot be paid until the tax itself has been transferred in full.

The amount of penalties must be paid to the tax agent in full. However, if it is paid in part, it should be noted that no penalty will be charged on the penalty. This would contradict paragraph 1 of Article 75 of the Tax Code of the Russian Federation, which defines the concept of “fine”.

6. Analyzing paragraph 6 of the commented article, we repeat what we said above, namely that:

1) penalties can be recovered from:

taxpayer's funds;

other property of the taxpayer;

2) penalties from taxpayer organizations are collected in an indisputable manner, penalties from individual entrepreneurs - through an arbitration court, from other individuals - by applying to a court of general jurisdiction;

3) extremely important for the correct determination of the amount of penalties accrued before January 1, 1999 and after this date, are the rules of Article 8 of the Federal Law of July 31, 1998 N 147-FZ “On the entry into force of part one of the Tax Code of the Russian Federation” , which must be followed. The procedure for recalculating the debt of taxpayers (tax agents) for payment of penalties on taxes and fees was approved by Order of the Ministry of Taxes of Russia of September 3, 1999 No. AP-3-09/290.

Judicial practice under Article 75 of the Tax Code of the Russian Federation

Determination of the Constitutional Court of the Russian Federation dated July 18, 2017 N 1719-O

In turn, paragraph 8 of Article of the Tax Code of the Russian Federation establishes that penalties are not charged on the amount of arrears that a taxpayer has incurred as a result of his compliance with written explanations on the procedure for calculating, paying taxes or on other issues of applying the legislation on taxes and fees given to him or to an indefinite number of persons by a financial, tax or other authorized government body (an authorized official of this body) within its competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to tax (reporting, settlement) periods, according to which arrears arose, regardless of the date of publication of such a document), and (or) as a result of the taxpayer’s compliance with the motivated opinion of the tax authority sent to him during tax monitoring.

Ruling of the Supreme Court of the Russian Federation dated April 11, 2018 N 301-KG17-22967 in case N A79-8152/2016

Guided by the provisions of articles , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Tax Code, Federal Law of February 25, 1999 N 39-FZ “On investment activities in the Russian Federation, carried out in the form capital investments", Federal Law of December 30, 2004 N 214-FZ "On participation in shared construction of apartment buildings and other real estate and on amendments to certain legislative acts of the Russian Federation", taking into account the explanations set out in the resolutions of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 07/30/2013 N "On some issues that arise when using arbitration courts part one of the Tax Code of the Russian Federation" and dated May 30, 2014 N "On some issues that arise in arbitration courts when considering cases related to the collection of value added tax", the courts concluded that the transfer of shared construction projects is not subject to taxation VAT and the company does not have the right to apply the controversial tax deduction.

Ruling of the Supreme Court of the Russian Federation dated April 23, 2018 N 308-KG18-3447 in case N A53-8573/2017

In refusing to satisfy the claim, the courts proceeded from the established circumstances of the case, confirmed by the evidence available in the case, examined in accordance with Article 71 of the Arbitration Procedural Code of the Russian Federation, and were guided by articles of the Tax Code Russian Federation. The courts found that in 2004, individual entrepreneur N.P. Dunaeva a built-in store premises with a total area of 102.3 sq. m was purchased from the limited liability company "Don". m at the address: Rostov region, Gukovo, st. K. Marx, 88. This premises was used by the entrepreneur for the purposes of business activities related to the retail sale of household goods. In 2014, this premises was sold by an entrepreneur to an individual, but the entrepreneur did not fulfill the obligation to declare taxable items, calculate and pay taxes in connection with the sale of property and receive income in this regard.

Ruling of the Supreme Court of the Russian Federation dated April 20, 2018 N 302-KG18-3199 in case N A33-14893/2016

Recognizing the decision of the tax authority in this part as legal and justified, the appellate court was guided by articles , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , paragraph 78 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation." The court proceeded from the circumstances established in the case, confirmed by the available evidence, assessed by it according to the rules of Article 71 of the Arbitration Procedural Code of the Russian Federation from the standpoint of their admissibility, completeness and reliability, sufficiency and mutual connection.

Ruling of the Supreme Court of the Russian Federation dated May 21, 2018 N 305-KG18-5369 in case N A41-24480/2017

Refusing to satisfy the stated requirement, the courts, having assessed the evidence presented in the case materials, guided by the provisions of articles , , , of the Tax Code, Federal Law of November 29, 2001 N 156-FZ "On investment funds", came to the conclusion that the inspectorate had legal grounds for making the contested decision.

Ruling of the Supreme Court of the Russian Federation dated May 28, 2018 N 304-KG18-5488 in case N A70-7737/2017

Having examined and assessed the evidence presented in the case materials, guided by the provisions of the articles,

3. A fine is accrued for each calendar day of delay in fulfilling the obligation to pay tax, starting from the day following the tax payment established by the legislation on taxes and fees, unless otherwise provided by this article and Chapters 25 and 26.1 of this Code.

4. The penalty for each day of delay is determined as a percentage of the unpaid tax amount.

The interest rate of the penalty is assumed to be equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

The paragraph has been deleted. - Federal Law of July 9, 1999 N 154-FZ.

4.1. The legislative (representative) body of state power of a constituent entity of the Russian Federation, on whose territory the procedure for determining the tax base for the property tax of individuals based on the cadastral value of taxable objects is applied, has the right to adopt a law establishing that the amount of arrears for the property tax of individuals subject to payment for the tax period 2015, penalties are accrued starting from May 1, 2017.

5. Penalties are paid simultaneously with the payment of tax amounts or after payment of such amounts in full.

6. Penalties may be collected forcibly from the taxpayer’s funds in bank accounts, as well as from other property of the taxpayer in the manner prescribed by Articles 46 - 48 of this Code.

Forced collection of penalties from organizations and individual entrepreneurs in the cases provided for in subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code is carried out in court.

7. The rules provided for by this article also apply to fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.

3. A fine is accrued, unless otherwise provided by this article and Chapters and 26.1 of this Code, for each calendar day of delay in fulfilling the obligation to pay tax, starting from the day following the tax payment established by the legislation on taxes and fees until the day of fulfillment of the obligation to pay it, inclusive. The amount of penalties accrued on arrears cannot exceed the amount of this arrears.

Penalties are not accrued on the amount of arrears that the taxpayer (a member of a consolidated group of taxpayers against whom, in accordance with this Code, measures were taken to force the collection of taxes) could not repay due to the fact that, by decision of the tax authority, the taxpayer’s property was seized or By a court decision, interim measures were taken in the form of suspension of transactions on the accounts of the taxpayer (member of the consolidated group of taxpayers, against whom, in accordance with this Code, measures were taken to force the collection of taxes) in the bank, seizure of funds or property of the taxpayer (member of the consolidated group taxpayers). In this case, penalties are not accrued for the entire period of validity of these circumstances. Filing an application for a deferment (installment plan) or an investment tax credit does not suspend the accrual of penalties on the amount of tax payable.

4. The penalty for each calendar day of delay in fulfilling the obligation to pay tax is determined as a percentage of the unpaid tax amount.

The interest rate of the penalty is assumed to be equal to:

for individuals, including individual entrepreneurs - one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time;

for organizations:

5. Penalties are paid simultaneously with the payment of tax amounts or after payment of such amounts in full.

Forced collection of penalties from organizations and individual entrepreneurs in the cases provided for in subparagraphs 1 - 3 of paragraph 2 of this Code is carried out in court.

7. The rules provided for by this article also apply to fees, insurance premiums and apply to payers of fees, payers of insurance premiums, tax agents and a consolidated group of taxpayers.

The provisions of Article 75 of the Tax Code of the Russian Federation are used in the following articles:

Procedure for paying taxes, fees, insurance premiums
If advance payments are made later than the deadlines established by the legislation on taxes and fees, penalties are accrued on the amount of late advance payments in the manner prescribed by Article 75 of the Tax Code of the Russian Federation.
Features of tax exemption when selling excisable goods outside the territory of the Russian Federation
1) in case of non-payment or incomplete payment within the period established by paragraph 3 of Article 204 of the Tax Code of the Russian Federation, by the taxpayer who submitted the bank guarantee, excise tax for each tax period during the validity period bank guarantee, in which the sale of alcoholic and (or) excisable alcohol-containing products was carried out on the territory of the Russian Federation, the tax authority, no later than eight days after the expiration of the period established by paragraph 3 of Article 204 of the Tax Code of the Russian Federation, sends to the taxpayer a requirement to pay excise duty in an amount corresponding to the exempt amount advance payment of excise tax, calculated on the basis of what was actually purchased (transferred in accordance with subparagraph 22 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation), imported into the territory of the Russian Federation from...
Terms and procedure for paying excise duty when performing transactions with excisable goods
1) in case of non-payment or incomplete payment within the period established by paragraph 3 of this article, by the taxpayer who submitted a bank guarantee, the excise tax for each tax period during the validity period of the bank guarantee in which alcohol and (or) excisable alcohol-containing products were sold on the territory of the Russian Federation Federation, the tax authority, no later than eight days after the expiration of the period established by paragraph 3 of this article, sends the taxpayer a request for payment of excise tax in an amount corresponding to the exempt amount of the advance payment of excise tax, calculated on the basis of what was actually purchased (transferred in accordance with subparagraph 22 of paragraph 1 Article 182 of the Tax Code of the Russian Federation), imported into the territory of the Russian Federation from the territories of member states...

Official text:

Article 75. Penalty

1. Penalty is the amount of money established by this article that a taxpayer must pay in the event of payment of due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, later than those established by tax legislation and collection deadlines.

2. The amount of the corresponding penalties is paid in addition to the amounts of tax or fee due for payment and regardless of the application of other measures to ensure the fulfillment of the obligation to pay a tax or fee, as well as measures of liability for violation of legislation on taxes and fees.

3. A fine is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the day following the tax or fee payment established by the legislation on taxes and fees, unless otherwise provided by Chapters 25 and 26.1 of this Code.

Penalties are not accrued on the amount of arrears that the taxpayer (a member of a consolidated group of taxpayers against whom, in accordance with Article 46 of this Code, measures were taken to force the collection of taxes) could not repay due to the fact that, by decision of the tax authority, the taxpayer’s property was seized or by a court decision, interim measures were taken in the form of suspension of transactions on the accounts of the taxpayer (a member of a consolidated group of taxpayers against whom, in accordance with an article of this Code, measures were taken to force the collection of taxes) in the bank, seizure of funds or property of the taxpayer ( member of a consolidated group of taxpayers). In this case, penalties are not accrued for the entire period of validity of these circumstances. Filing an application for a deferment (installment plan) or an investment tax credit does not suspend the accrual of penalties on the amount of tax payable.

4. The penalty for each day of delay is determined as a percentage of the unpaid amount of tax or fee.

The interest rate of the penalty is assumed to be equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

The paragraph has been deleted. - Federal Law of July 9, 1999 N 154-FZ.

5. Penalties are paid simultaneously with the payment of taxes and fees or after payment of such amounts in full.

6. Penalties may be collected forcibly from the taxpayer’s funds in bank accounts, as well as from other property of the taxpayer in the manner prescribed by Articles 46 - 48 of this Code.

Forced collection of penalties from organizations and individual entrepreneurs in the cases provided for in subparagraphs 1 - 3 of paragraph 2 of article of this Code is carried out in court.

7. The rules provided for in this article also apply to fee payers, tax agents and a consolidated group of taxpayers.

8. Penalties are not charged on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his compliance with written explanations on the procedure for calculating, paying a tax (fee) or on other issues of application of the legislation on taxes and fees given to him or an unspecified circle of persons by a financial, tax or other authorized government body (an authorized official of this body) within its competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to the tax (reporting) periods for which the arrears arose, regardless of the date of publication of such a document), and (or) as a result of the taxpayer (payer of the fee, tax agent) fulfilling the motivated opinion of the tax authority sent to him during tax monitoring.

Lawyer's comment:

This article consolidated a new interpretation and understanding of the legal nature of penalties in comparison with the previously effective tax legislation. Thus, in accordance with the Law on the Fundamentals tax system in the Russian Federation, which was in force before the Tax Code came into force, the penalty was recognized as a measure of liability. From the date of entry into force Tax Code In the Russian Federation, a fine is not classified by the legislator as a measure of liability for tax offenses, but is a way of ensuring the fulfillment of a public legal obligation of a taxpayer, fee payer and tax agent. The penalty is a compensatory measure designed to compensate for budget losses caused as a result of untimely fulfillment by taxpayers and other persons of their duties and, accordingly, non-receipt or untimely receipt of funds to budgets different levels. Thus, a penalty is recognized as the amount of money established by this article that a taxpayer, payer of fees or tax agent must pay in the event of payment of due amounts of taxes or fees later than the deadlines established by the legislation on taxes and fees.

When deciding the issue of the legal nature of the penalty, the legislator relied on the legal position expressed by the Constitutional Court of the Russian Federation in a number of its Resolutions and Determinations (resolution: dated December 17, 1996, No. 20-P in the case of verifying the constitutionality of paragraphs 2 and 3 of part 1 of Article 11 of the Law RF dated June 24, 1993 “On the federal tax police authorities” dated July 15, 1999 No. 11-P in the case of verifying the constitutionality of certain provisions of the RSFSR Law “On the State”. tax service RSFSR" and the Laws of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" and "On the Federal Tax Police Bodies", which was confirmed in the determination of July 4, 2002 No. 202-0 Based on the complaint of the unitary state enterprise "Road Repair and Construction Department No. 7 "for violation of constitutional rights and freedoms by the provisions of paragraph 1 of Article 122 of the Tax Code of the Russian Federation." As the Constitutional Court of the Russian Federation indicated, within the meaning of Article 57 of the Constitution of the Russian Federation, a tax obligation consists of the taxpayer’s obligation to pay a certain tax established by law.

Failure to pay the tax on time must be compensated by paying off the debt on the tax obligation, full compensation for the damage incurred by the state as a result of late payment of the tax. Therefore, to the amount of the tax (arrears) that was not paid on time, the legislator has the right to add an additional payment - a penalty as compensation for losses to the state treasury as a result of shortfalls in receiving tax amounts on time in the event of a delay in tax payment. A penalty as an interim measure can be applied to a wide range of persons. It can be applied both to the taxpayer and to the payer of fees and tax agent. The special nature of the penalty is determined by the fact that the amount of the corresponding penalties is paid in addition to the amounts of tax or fee due for payment and regardless of the application of other measures to ensure the fulfillment of the obligation to pay the tax and fee (seizure of property, suspension of transactions on bank accounts), as well as measures of liability for violation of laws on taxes and fees. The specifics of the penalty appear in the order in which it is calculated.

A fine is accrued for each calendar day of delay in fulfilling the obligation to pay taxes and fees, starting from the day following the tax and fee payment established by the legislation on taxes and fees. When determining the deadline for paying taxes, you should be guided by the procedure for calculating deadlines, established by law on taxes and fees provided for in Article 61 of the Tax Code of the Russian Federation. Since the penalty is not a measure of responsibility for the crime committed tax offense, the fault of the taxpayer or other obligated person is not a necessary condition for its calculation and payment. The amount of the penalty is determined as a percentage of the unpaid amount of tax or fee. The interest rate is taken equal to one three hundredth of the current refinancing rate of the Central Bank. It should be noted that the amount of the interest rate when calculating penalties was changed several times during the period of validity of the legislation on taxes and fees before the adoption of the Tax Code.

The procedure for calculating penalties was also changed in the second edition of part one of the Tax Code, adopted by Federal Law No. 154-FZ of July 9, 1999. Thus, in the first edition of part one of the Tax Code, adopted on July 31, 1998. Federal Law No. 147-FZ, interest rate was also taken equal to one three hundredth of the Central Bank refinancing rate. However, a limit was set at no more than 0.1% per day. In accordance with Article 8 of the Introductory Law to Part One of the Tax Code, the amounts of penalties accrued as of January 1, 1999, but not paid by the taxpayer (payer of fees) by the time Part One of the Code came into effect, were paid by the taxpayer (payer of fees) in the amounts accrued as of January 1, 1999, but not more than the unpaid amount of tax (fee). This limitation on the amount of penalties paid was in effect from January 1, 1999 until the entry into force of Federal Law No. 154-FZ of July 9, 1999.

Due to the fact that the original edition of the Tax Code also contained a limitation on the total amount of accrued penalties - no more than the unpaid amount of tax, during the period of validity of the first edition of the Tax Code, when collecting penalties, it was necessary to be guided by this norm. Since the accrual of penalties is a consequence of late payment of taxes and fees, penalties are paid simultaneously with the payment of tax and fees or after payment of these amounts in full. Thus, the legislator clearly established the order of these payments. First of all, the tax and fee are paid, and then the penalty. At the same time, in connection with the repayment of tax and fee debts, the amount of penalties should not increase from this moment. In the event of failure to voluntarily pay amounts for tax obligations and penalties, they can be forcibly collected from the taxpayer’s or the payer’s funds in bank accounts, as well as from other property of the taxpayer in the general manner provided for in Article 46 and Article 48 of the Tax Code of the Russian Federation .

Penalties inextricably follow the unpaid amount of tax and fee, therefore, similar to the procedure established for collecting taxes, two methods of forced collection of penalties have been defined. From organizations their recovery is carried out in an indisputable manner, from individuals, including entrepreneurs without education legal entity, - judicially.

Tax Code Article 75 p 3

Article 75 of the Tax Code of the Russian Federation. Pena (current edition)

Commentary to Art. 75 Tax Code of the Russian Federation

Commentary to Art. 75 Tax Code of the Russian Federation

Judicial practice under Article 75 of the Tax Code of the Russian Federation

We recommend other articles

Convergence of RAS and IFRS: adaptation of Russian accounting to international standards

The investigation into the case of major embezzlement has been completed