According to article 75 of the Tax Code of the Russian Federation, the penalty is imposed for each calendar day of delay, starting from the day of payment of the tax. So, advance payments must be paid no later than the 25th day: for the 1st quarter to 25 April; 2nd quarter – July 25, Q3 – 25 Oct. Because the taxpayer missed or not fully transferred down payments on the STS penalty is not provided, but penalties will be assessed.
The penalty for each day of delay, starting on the 26th, is set in % of the unpaid tax. Interest rate equal to one three hundredth (1/300) of the refinancing rate of the Central Bank, in 2013 this value is 8.5%.
Calculation of interest is calculated by the formula: 1/300*0,0825*(amount of debt)*(number of days of delay).
Example of calculation of the fines in case of untimely/incomplete payment for the advance payment under the simplified tax system:
assume that the amount of the advance STS that is payable for the 3rd quarter amounted to 10,000 rubles, the payment had to commit to 25 October. Actually paid was 28 November; thus, we obtain:
1/300*0,085*10000 RUB*33 days=93.5 ruble.
Likewise, calculation is carried out and when discovered arrears, which was formed due to the underpayment of the advance by the USN.
In order to simplify the work and simply check your own calculations, you can refer to the handy online calculator In the calculator You need to specify the total amount of debt and two dates: installed in accordance with the tax period of tax payment and the actual date of payment. The calculation is carried out automatically based on the current rate of refinancing.