There are as many types of taxes as there are so many penalties and fines for them. Each type requires its own payment form with special details. The details will even depend on whether you voluntarily intend to pay fines and penalties or not.
Elba prepares payments for penalties and fines automatically if a request for their payment has been received in the Letters section. You will see the “Pay or download payments” button in the open request.
If the request has not been received, or you want to do away with the tails voluntarily, read our instructions.
The tax website will help you create a payment slip. Here is the page for individual entrepreneurs, and here is for LLC.
Payment of penalties and fines through Sberbank Online: step-by-step instructions
You can pay taxes and penalties through your Sberbank Online personal account within a few minutes. To do this, the user needs to follow the algorithm:
- log in to the system;
- go to the “Payments and Transfers” section;
- Among the available types of payments, select the “Traffic Police, taxes, fines” tab;
- find the subsection “Search and payment of taxes to the Federal Tax Service”;
- if you have a receipt for payment of taxes and penalties, select the payment item by document index;
- if there is no receipt, or you are not sure whether there is a debt, go to the tax search section by TIN;
- after entering the TIN or zip code, you need to select the card from which the payment will be debited;
- press the “Next” button and check again that the entered data is correct;
- The next step is to confirm the operation with an SMS code. The password will be sent to the mobile number linked to the card.
READ Payment for "UESHKI" through Sberbank tools
After making the payment, you can save and print the receipt. Even if you haven't printed the receipt, you can find the payment in your transaction history at any time and save the receipt.
Important! Check the amount of funds in your card account. If there is not enough money, the system will reject the payment.
Commission for payment of taxes and penalties is not withheld. Funds can be written off free of charge from any Sberbank debit or credit card.
The Sberbank Online service allows you not only to pay taxes and penalties, but also to find out up-to-date information on overdue debts. If desired, the client can request information about the presence of debts on the website or at the Federal Tax Service branch.
When paying contributions to the FSSP, after the “Payments and Transfers” section, you need to select the “Bailiff Service” item. If you have a receipt on hand, select the appropriate item. To clarify the presence of debt, select the search tab and enter the SNILS number, series and number of the passport and TIN.
How can an individual entrepreneur pay insurance premiums?
Since 2020, control over pension and medical payments The amount of payment of insurance premiums, which are not taxes, but are regulated by the same Code, for individual entrepreneurs on all types of SNO without employees in 2020 is determined by Article 430 of the Tax Code of the Russian Federation.
For compulsory medical and pension insurance, you will need to pay approximately 12% more compared to 2018, RUR 36,238. Plus 1% of profit for the year over 300,000 rubles. The basic amount must be paid by December 31, 2019, and the additional amount by July 1, 2020.
If deadlines are violated and amounts are underestimated, fines of 20-40% of the arrears are provided. It should be noted that if a businessman has not been engaged in business during the year, but has not deregistered from the Unified Entrepreneurial Register (USRIP), then he must still pay the full amount of insurance obligations.
For single entrepreneurs, this is only one of the contributions in a series of taxes and other mandatory deductions that must be paid in the required amount and within the time frame required by law. And if an entrepreneur has hired employees, the complexity of paying taxes and insurance premiums becomes much higher.
Starting from 2020, only those individual entrepreneurs who have switched to an experimental system of paying professional income tax will not be able to pay insurance premiums. This method is available to residents of Tatarstan, Kaluga and Moscow regions, as well as the capital. But it is worth considering that if you refuse payments, your pension insurance period will not count.
It is convenient to make a payment or receipt for insurance premiums on the Federal Tax Service website or ask for samples at the local inspectorate. The TIN (personal tax payer number), OKTMO are entered there , as well as the number of the Federal Tax Service Inspectorate at the location of which the business activity is carried out.
When you do this for the first time, it is better to seek advice from a tax lawyer so as not to confuse anything and get the benefits you are entitled to.
An entrepreneur can pay contributions at the bank by non-cash method, as well as in cash by postal order. In the latter case, a receipt must be given. Documents for payment of contributions must be saved, because the Federal Tax Service may delay the money or even lose it and not send it to the Pension Fund at all. And this will then affect your pension not for the better.
If an individual entrepreneur does not pay insurance premiums on time, then the entrepreneur faces the same sanctions as for tax evasion. This is a penalty or compensation for debt with personal property. The amount of contributions is deducted from the taxes that the individual entrepreneur must pay using the simplified tax system (USN), and the tax will decrease in each advance quarterly payment if the insurance payment is divided into 12 parts and paid every month.
If an entrepreneur has not registered since the beginning of the year, then he does not pay the full amount of insurance payments, but in proportion to the number of months fully worked.
A deferment on insurance premiums can be obtained by entrepreneurs who have gone abroad with diplomatic or military spouses, are caring for disabled people or children under one and a half years old, or have gone to serve in the army. No other reasons are considered valid.
Sources:
Tax Code of the Russian Federation. Article No. 430. The amount of insurance premiums paid by payers who do not make payments and other remuneration to individuals
Tax Code of the Russian Federation. Article No. 431. The procedure for calculating and paying insurance premiums paid by payers making payments and other remuneration to individuals
Tax Code of the Russian Federation. Article No. 432. The procedure for calculating and paying insurance premiums paid by payers who do not make payments and other remuneration to individuals
Order of the Federal Tax Service of the Russian Federation No. SFE-3-10/ 2006.09.11.
Tax Code of the Russian Federation. Article No. 47. Collection of insurance premiums, taxes, fees, as well as fines and penalties at the expense of other property of the organization or individual entrepreneur
Tax Code of the Russian Federation. Article No. 75. Penya
Tax Code of the Russian Federation. Article No. 160. The procedure for determining the tax base when importing goods into the territory of the Russian Federation
Tax Code of the Russian Federation. Article No. 174.1. Peculiarities of calculation and payment of tax when carrying out transactions under simple partnership agreements
Federal Law No. 400. 2013.12.28. "About insurance pensions." Article 12. Other periods counted in the insurance period
Order of the Ministry of Taxes of the Russian Federation No. BG-3-04/430, Ministry of Finance of the Russian Federation No. 86n. The procedure for accounting for income and expenses for individual entrepreneurs
How to calculate tax penalties
How much you will have to pay will depend not only on the number of days that will pass from the end of the period given for payment of the contribution or tax. The refinancing rate that is current at the time of its determination will also have a direct impact on the value we are interested in.
The required indicator is established by an organization such as the Central Bank of the Russian Federation. Its meaning changes from time to time, so each time you need to clarify it again.
According to the letter of the law, the amount of penalties accrued on overdue taxes daily is 1/300 of the current refinancing rate. Let us remind you once again that before determining the exact amount, you need to clarify the current information on the rate.
In principle, as you can see, it is not difficult to independently calculate the amount of your debt. To do this, you only need to know the following indicators:
- rate determined by the Central Bank;
- the number of days that have passed since the end of the period allocated for tax payment;
- the amount of tax or contribution that you mistakenly did not pay to the state treasury.
Remember that the information you use in calculations must be constantly updated, as its current values change over time
Using online services to determine the amount of debt
However, for those who do not want to make boring calculations on their own, there is always the opportunity to use various online services for determining debt, of which there are a great many on the Internet today. It is also recommended to turn to them because the calculation algorithms in the programs do not give failures and erroneous information, since they bypass the human factor, and independent calculation is fraught with inaccuracies.
The services you find on the Internet will operate on the same principle. Even the interface of these online programs is very similar. To use them, you always need to follow approximately the same procedure.
Stage No. 1. At this stage, the date from which the accrual of penalties on the amount of debt to the state began, as well as the type of tax for which there was a delay, is indicated. Look at the calendar and select the box next to the end day of the period given for transferring funds to the state. The number indicated in this box must be indicated in the corresponding column of the program.
Indicate the tax and select the date required for calculation, on which the accrual of penalties started
Stage No. 2. Now we indicate the date when you are expected to deposit funds. It's quite rare that it ends up being the same day that you discover you're getting a penalty, so it's best to make your calculations with at least a day or two to spare.
Now indicate the date on which payment will be made by you
Stage No. 3. At the last, third stage, the amount of tax debt is indicated. We remind you that this will be the amount that you were supposed to transfer to the Federal Tax Service, but did not do so for some reason.
After all the data has been entered, click on the calculate button.
Next, enter the amount of debt in rubles
