Fines for the Self-Employed
In case of violation of the procedure and the deadlines for transferring their income information to the Inspectorate of the Federal Tax Service, payers of the earned income tax shall pay a fine of 20% of the amount for the first violation, 100% of the amount for the repeated violation within six months (article 129.13 of the Tax Code of the Russian Federation).
Operators of electronic trading platforms and credit institutions shall be fined 20% of the amount, but not less than RUB 200 (article 129.14 of the Tax Code of the Russian Federation).
Tax agents will not be fined for late payment of tax if:
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the tax calculation is submitted in due time;
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it does not contain any errors that result in an understatement of the tax base;
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the tax and penalties have been recalculated before the inspectors became aware of the delay or scheduled a field tax inspection.
Fine for untimely submission of quarterly insurance contributions calculations
The settlement period for determining the amount of premiums is a quarter year.
Reporting periods: Q1; 6M; 9M; year.
Advance payments: payment of insurance premiums during the year, as of each calendar month.
In the absence of an advance or incomplete advance payment for the taxpayer’s tax, no fine shall be charged. However, tax authorities shall impose a fine for untimely submission of quarterly ICC in accordance with the Federal Tax Service Decision No. CA-4-9/16407@ dated 19.08.2019.
The fine is calculated using the following formula:
Fine = amount of unpaid premiums for each type of insurance x 5% x number of months of delay (including incomplete months).
The minimum fine is 1,000 rubles. - If the report is zero and all premiums are timely paid, the maximum fine is 30% of the unpaid premiums for each type of insurance.
The amount of fines was established for late payment of the environmental fee, as well as for delayed, erroneous or inaccurate data in disposal reporting.
For officials the fine shall range from 5,000 to 7,000 rubles.
Individual entrepreneurs shall pay three times the unpaid amount of the fee, but not less than 250,000 rubles, legal entities shall pay three times the unpaid amount of the fee, but not less than 500,000 rubles.
Organisations and individual entrepreneurs previously exempted from the obligation to use online cash registers shall now use them for non-cash payments from individuals, credit and refund of advances, provision or receipt of other consideration for goods, works, services, and utility payments.
Other changes:
