According to the Civil and Tax Code of the Russian Federation, in case of late payment of any payments, penalties in the amount of 1/300 of the amount of late payments for each day may be charged. In any receipt there is a column for filling in a penalty. To fill it out, you need to calculate the penalty and enter the total amount in the appropriate column.
- - receipt;
- - pen;
- - calculator.
If you are late in paying tax deductions or utility bills, you are required to pay a penalty for each day of delay.
When paying the accrued payments, you do not have to calculate the penalty interest and do not fill in the corresponding column. If the tax office or utility providers deem it necessary to receive a penalty for late payments, then you will be sent a separate receipt indicating the amount of late payments and a completed penalty column.
If you were not sent a receipt for the payment of interest, but you were notified in writing of the delay in payments and the need to pay a penalty, enter the total amount of payment in the payment receipt, calculate the number of days of delay.
To calculate the penalty in one day, divide the total amount of late payments by 300 and multiply by the number of days for which you need to pay the penalty. Enter the total amount of the calculated interest on the receipt and pay at the nearest bank branch or post office.
To immediately calculate the total amount, multiply the total number of overdue payments by the number of days overdue and divide by 300.
For example, if you needed to pay tax 5000 rubles on a certain day, and you paid it 30 days later than the deadline specified in the receipt, then multiply 5000 by 30 and divide by 300. Enter the resulting figure in the receipt column.
If you do not agree to pay the forfeit, for example, due to the fact that the receipts for the payment of taxes were sent to you much later than the specified date of payment, then you can challenge the forfeit in court. To do this, apply to the arbitration court and provide evidence that you are not to blame for the arisen delay in payments.
The organization to which you owe can also go to court and demand to pay not only penalties, but also penalties for the arisen debt.