How to charge penalties?
Penalty is the compensation of losses for late or incomplete payment of the tax, or other amount. Not only taxpayers who have not paid their taxes in time, but also taxpayers pay fines. As well as heads of enterprises, in case of late payment of wages, compensation, payment for dismissal.
How to calculate penalties
The rules for calculating penalties can be found in Article 75 of the Tax Code of the Russian Federation (paragraphs 3 and 4). Penalties are paid in addition to the amounts of the collection, interest, amounts, tax. Penalties are charged for each overdue calendar day. Penalties may be enforced at the expense of funds in a bank or other property. So dismissive to them is not worth it.
How to accrue interest on the contract
- The amount of the principal debt, including VAT, is determined.
- Next, you should determine the period of delay. The beginning is the next day after the day of delay, the end is the payment of the debt.
- Determine the penalty rate:% or a specific amount for the day of delay. If there is no such clause in the contract, then it is necessary to be guided by the civil code - at the refinancing rate.
- Determine the amount of interest in one day.If penalties are charged at the refinancing rate (annual rate), then the rate should be divided into 360 days.
- To determine the total amount of interest, for this you need penalties for one day multiplied by the number of non-payment days.
How to accrue interest on VAT and other taxes, fines
Penalties are charged for late payments on any taxes, fines, utility bills. Penalties for overdue payments on taxes, fines are charged to tax and judicial structures. Check the correctness of the accrual of interest as follows. - you need to multiply the amount of debt by the number of days of delay and by 1/300.
For example: the debt is 25 000 rubles. The delay is 20 days. It takes 25,000 to multiply by 30 days and divide by 300. It turned out 2500 rubles, this is a penalty.
How to charge penalties for advance payments
If the advance payment is not paid on time, then the amount of the advance payment is charged penalties. The amount of debt multiplied by the number of days of delay and the rate of reinvestment 1/300. Recalculation of penalties is carried out only when the decision was made by the tax authority to clarify the payment.
How to charge interest for late payments
You can also get penalties for late payments for wages, vacation pay, when calculating for dismissal for each day of delay. You can check it yourself. For example: at the time of dismissal, 45,000 rubles was charged, the delay was 20 days. It is necessary to multiply 45,000 by 20 and divide by 300. The penalty will amount to 3,000 rubles. Consequently, the organization must pay 48,000 rubles.
How to charge interest in 1C
The calculation of the amount of interest in the program 1C is made according to the formula: P = N x D x 1/360, where
- P - penalties
- H - the amount of arrears, debt,
- D - the number of days of delay,
- 1/360 - refinancing rate
That is, to determine the amount of interest, you need to multiply the amount of debt by the number of days of debt, and then by the refinancing ratio of 1/360. Set up calculation includes the following:
- the date on which the calculations were to be made;
- the day of the month following the month of arrears;
- the refinancing rate on the date of calculation, which is set automatically;
- it is possible to calculate the penalty at each due date.
Penalties on taxes are charged by posting DT 91.2 CT 68. If interest is accrued on other cases, then instead of the corresponding account CT 68, another correspondent account is taken.