How to calculate tax penalties with the simplified tax system?

If you have delayed the payment of the advance payment of the simplified tax system or found an arrears, you need to pay interest. It should be borne in mind that there is no penalty for late payment of advance payments under the simplified tax system, only penalties must be paid.

According to article 75 of the Tax Code of the Russian Federation, a penalty is charged for each calendar day of delay, starting from the next day of tax payment. So, advance payments must be paid no later than the 25th day: for the 1st quarter - until April 25th; for the 2nd quarter - until July 25, for the 3rd quarter - until October 25. For the fact that the taxpayer did not timely or fully transfer the advance payments under the simplified tax system, a fine is not provided, but penalties will be charged.

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The penalty for each day of delay, starting from the 26th day, is determined in% of the amount of unpaid tax. The interest rate is equal to one three hundredth (1/300) of the Central Bank refinancing rate, in 2013 this value is 8.5%.

The penalty is calculated according to the formula: 1/300 * 0.0825 * (amount of debt) * (number of days of delay).

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An example of the calculation of fines for late / incomplete payment of advance payments under the simplified tax system:

suppose that the advance payment amount of the simplified tax system, which is payable for the 3rd quarter, amounted to 10, 000 rubles, this payment had to be made before October 25. It was actually paid on November 28; so we get:

1/300 * 0.085 * 10000 rubles. * 33 days = 93.5 rubles.

Similarly, the calculation is carried out and with the detected arrears, which was formed due to the underpayment of advance payment on the simplified tax system.

In order to simplify the work and just check your own calculations, you can refer to the convenient online calculator http://www.klerk.ru/tools/penalty. In the calculator you need to indicate the total amount of debt and two dates: the tax payment period established in accordance with the Tax Code and the actual date of payment. The calculation is carried out automatically taking into account the current refinancing rate.