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Ministry of Finance explained the procedure of the "old" and "new" penalties for being late with the delivery of statements

If the tax return for 2009 and earlier periods was commissioned after the September 2, 2010, the tax must calculate the penalty for late filing of financial statements as the previous version of Article 119 of the Tax Code, and in the current edition of this standard. A taxpayer must pay the lesser of the amounts received. This conclusion is contained in a letter to the Russian Finance Ministry of 08.08.11 № 03-02-08/87. Officials consider the following scenario. Individuals in October 2010, submitted to the inspection of the "zero" return to personal income tax on income for the year 2009 from the sale of property located in the ownership of less than three years. Inspection ordered a penalty under article 119 of the Tax Code in the amount of 1000 rubles. Is it right to do that? The authors commented the letter explained that the individuals in this situation was to pass a declaration not later than April 30, 2010 (Article 228, Section 1, Art. 229 Tax Code). And since the declaration was submitted after the deadline, tax may prescribe a penalty under article 119 of the Tax Code. The size of the penalty depends on when it was a tax violation - up to September 2, 2010 or later. Recall that on September 2, 2010 article 119 of the Tax Code applies to the Federal Law of 27.07.10 № 229-FZ. According to this rule for failure to submit the declaration in due time a penalty is 5 percent of the unpaid tax, but not more than 30 percent and not less than 1000 rubles. Moreover, this minimum penalty does not depend on the amount of tax, nor on the length of delay in the declaration. Previously, the formula for calculating the penalty depended on the time delay, as in the case of delay in reporting to 180 days will be charged a minimum fine of 100 rubles. In paragraph 13 of Article 10 of the Law № 229-FZ established the following rule: if a new edition of the Tax Code provides for a more lenient sanction, than ever before, that for offenses committed before September 2, 2010 imposed a fine on the new edition. In this situation, the authors of the letter, tax return was submitted after September 2, 2010 (though it should take until April 30, 2010), then this rule does not apply. In the case at tax should be calculated as a penalty for the current and previous editions of Article 119 of the Tax Code, and to choose the minimum amount.
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