Payment methods for tax penalties

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 tax office suddenly sent a demand on paper, or you want to do away with the tails voluntarily, without waiting for the demand, create a payment yourself in Elba from the section “Payments” → “Payment of fines, penalties to the budget.” Let's figure out how to fill out the payment fields.

Payment of penalties by payment order in 2020-2021

First of all, let us remind you that through penalties the timely payment of mandatory payments is ensured.
At the same time, a penalty is not a sanction, but an interim measure. Read more about tax penalties in this article.

You can calculate penalties using our calculator .

A payment order for penalties has both similarities with a payment order for the main payment (it states the same status of the payer, indicates the same details of the recipient, the same income administrator), and differences. Let's look at the latter in more detail.

So, the first difference is KBK (field 104). For tax penalties, there is always a budget classification code, in the 14th–17th digits of which the income subtype code is indicated - 2100. This code is associated with a significant change in filling out payment orders: since 2015, we no longer fill out field 110 “Payment Type” .

Previously, when paying penalties, the penalty code PE was entered in it. Now we leave this field empty, and the fact that this is a penalty can be understood precisely from the KBK.

Note! In 2021, changes have been made to the details of the payment order for the payment of taxes. From 05/01/2021, be sure to fill out field 15: the number of the bank account that is part of the ESC. In addition, the Treasury account and the name of the bank have changed. The period from 01/01/2021 to 04/30/2021 is transitional, i.e. the payment will be credited correctly to your personal account even if you issue a payment using the old details. From 05/01/2021 the bank will no longer allow payment. We have provided the details here.

IMPORTANT! The KBK lists are approved by the Russian Ministry of Finance. They were approved by different orders for 2021 and 2020. See here for details.

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

Basis of payment - 2nd feature of the penalty payment

The 2nd difference in the payment for penalties is the basis of the payment (field 106). For current payments we put TP here. Regarding penalties, the following options are possible:

1. We calculated the penalties ourselves and pay them voluntarily. In this case, the basis for the payment will most likely have a code ZD, that is, voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the Federal Tax Service, because we, as a rule, transfer penalties not for the current period, but for past ones.
2. Payment of penalties at the request of the Federal Tax Service. In this case, the payment basis will have the form TP.
3. Transfer of penalties based on the inspection report. This is the basis of payment to AP.

All three of the above cases are discussed in detail in the Ready-made solution from ConsultantPlus. Samples of filling out payment forms are provided for each of them. You can view them by getting trial access to K+ for free.

Read more about payment details in this article.

Basis of payment

Please indicate the following as the basis for your payment:

• “There is a requirement from the Federal Tax Service or the Pension Fund” if you pay on demand.
• “There is an inspection report” if you pay according to the report. Fields will appear for filling in the number and date of the document - rewrite them from the request or act.
• If you see a fine or penalty in your personal account on the tax or reconciliation website, select “No requirement or act, I pay voluntarily.”

These are the most common reasons for payment, but it may be that none of them are suitable for your situation. Then you need to create or edit a payment in the Internet bank or on the tax office website. Here is the page for individual entrepreneurs, and here is for LLC.

Feature 3 – field 107 “Tax period”

Depending on what served as the basis for the payment, filling out this field will vary:

• In case of voluntary payment of penalties (the basis of the PP), there will be 0 here, because penalties do not have a frequency of payment, which is inherent in current payments. If you are listing penalties for one specific period (month, quarter), it is worth indicating it, for example, MS.08.2021 - penalties for August 2021.
• When paying at the request of tax authorities (basis of TR) - the period specified in the request.
• When repaying penalties according to the verification report (the basis of the AP), they also put 0.

Read about filling out field 107 in your personal income tax payment form here.

How to indicate the number and date of the document - grounds for paying penalties

If you pay the fine yourself, enter 0 in fields 108 “Document number” and 109 “Document date”.

In all other cases, in field 108, provide the document number - the basis for the payment (for example, a claim), and do not put the “No” sign.

In field 109, indicate:

• date of requirement of the Federal Tax Service - for the basis of payment TR;
• the date of the decision to bring (refusal to bring) to tax liability - for the basis of an administrative agreement.

A sample payment order for the payment of penalties in 2020-2021 can be viewed and downloaded on our website:

Procedure for paying fines and penalties on taxes through Sberbank Online

In your Sberbank Online personal account you can pay any fines, penalties and taxes imposed by government authorities in the Russian Federation. These include:

1. Fines from the State Traffic Safety Inspectorate, Ministry of Internal Affairs, MADI, AMPP.
2. Customs payments.
3. Debts in the FSSP.
4. Fees for migration actions.
5. Payments to Rosreestr.
6. Fees on the State Services service.
7. Taxes and penalties.
8. Fines in the Pension Fund, etc.
9. Payments to courts, etc.

A complete list of fines and penalties accepted for payment can be found in the section “Staff Police, Taxes, Fines”. If you do not find the organization you need in the list, you can use the search and enter the name.

If the user wants to check the presence of overdue tax debts, he must go to the “Search and payment of taxes by the Federal Tax Service” tab, and then select the search section by TIN.

When specifying the TIN, only those debts that were not repaid within the period specified in the notification will be reflected.

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.

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.

no, in organizations everything is done only through the register. Registration of individual entrepreneurs is carried out only at the place of permanent residence (registration). An individual entrepreneur can work anywhere in the Russian Federation. An individual entrepreneur can apply for a job himself, but there is absolutely no point in doing so.

Payment of an administrative fine through Sberbank Online is made according to the following algorithm: Another way to pay an administrative fine is to use a Sberbank ATM.

So, we propose to consider an example and fill out with us a receipt for payment of the trade fee for the 4th quarter of 2021 for the organization of DomUyut LLC by an individual Levashov M. A. Strictly in accordance with the Rules for indicating information in the details for the transfer of funds from the Federal Tax Service of Russia.

1. In the Payer field we indicate the individual who pays the receipt for the organization, in our example this is Maxim Alekseevich Levashov, BUT in the payer's TIN field it is necessary to indicate the organization's TIN, i.e. in our case, this is TIN 7718346970.
2. In the Name of payment field we indicate the individual’s tax identification number (TIN of Maxim Alekseevich Levashov), in our case it is TIN 772516010145, and then after two slashes (//) the name of the organization DomUyut LLC and after two more slashes the name of the payment.
3. Next, we fill out the receipt as standard, indicate the payer’s address (the address of our individual), the amount of tax and put the payer’s signature.

If penalties are due

All of the above-mentioned features of payments for penalties now also apply to the payment of penalties for insurance premiums (except for contributions for injuries), which have become payments to the tax office in 2021.

Learn about the procedure for processing payment orders for insurance premiums from this material.

However, these changes did not affect accident insurance contributions, and penalties for them, as well as these contributions themselves, are still paid to social insurance. When paying both contributions and penalties to the Social Insurance Fund in fields 106 “Basis of payment”, 107 “Tax period”, 108 “Document number” and 109 “Date of document”, enter 0 (clauses 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). And if penalties are paid at the request of the fund and according to the inspection report, their details are given in the purpose of payment.

If you made a mistake when filling out a payment order to pay penalties, you need to clarify the details.

ConsultantPlus experts explained step by step how to clarify a tax payment if there is an error in a payment order. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

Land tax penalties

Land tax is required to be paid by citizens who own land. But there are preferential categories that are exempt from this obligation. These include people who own a plot of land for free use or under a lease agreement, as well as veterans, disabled people and heroes of Russia and the USSR.

The amount of the duty is calculated as a percentage of the cadastral value of the land for the current year. If citizens for any reason have not paid this amount, then a penalty will be charged for each day of delay.

Results

A payment order for the payment of penalties is issued similarly to a payment order for the payment of taxes (the same status of the payer, the same details of the recipient and the same income administrator are indicated).

Payment of penalties by type of taxes and fees is made according to separate BCCs, in categories 14–17 of which the income subtype code is indicated - 2100. In a special order, separate fields of the payment slip for the transfer of penalties (“Basis of payment” and “Tax period” are filled in) ).

Sources: Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Type of tax or contribution

Now the important step is what we pay for. Fill out the “Type of tax or contribution” field - Elba will use it to determine the BCC.

If you have a certificate of payment status or a requirement, look at the type of tax or contribution in the column “Name of tax, fee” and select it in Elbe. If you see a fine or penalty in the statement of transactions with the budget, look for the name of the tax or contribution above the table with the calculations.

The BCC in the payment must match the BCC in the request, you can check it. The KBK in the certificate of settlement status or in the statement will differ by a couple of numbers from the KBK that Elba will substitute. This is not a mistake, Elba fills out the KBK correctly. The fact is that in the certificate and extract the tax office indicates the general BCC for a certain type of tax or contribution. And you need a specific BCC that reflects what you are paying: tax, penalty or fine. So, for the fixed part of insurance contributions for pension insurance, the certificate and statement indicate KBK 182 1 0210 160, and for paying penalties you need KBK 182 1 0210 160.