Fine for untimely registration of UTII (late)

Legal basis of the issue

The main legislative acts that should be followed are:

Tax Code of the Russian Federation. In addition to indicating the deadline for filing an application, the document contains a list of penalties for violations.

Federal Law No. 94-FZ of June 25, 2012, on the basis of which amendments were made to the Tax Code of the Russian Federation and other legislative acts.

Letter of the Federal Tax Service No. SA-4-7/5366 dated March 29, 2016. The letter contains information on the imposition of a fine in case of late registration.

Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/941 dated December 11, 2012, establishing application formats for individual entrepreneurs and legal entities.

Registration

First, let's take a step-by-step look at the process of timely filing an application based on the law. First of all, a businessman must decide to switch to the preferential UTII regime. Since this special regime is easily combined with other taxation systems, part of the activity can be transferred to imputation. Therefore, it is imperative to notify the tax service of your decision. Otherwise, the Federal Tax Service will consider the mode in which he worked previously to be assigned to the entrepreneur. It is important that the selected type for UTII corresponds to the list in Art. 346 clause 2 of the Tax Code of the Russian Federation.

Newly registered individual entrepreneurs and legal entities, as well as those already employed, submit an application to the Federal Tax Service for the transition to UTII. Entrepreneurs are given 5 working days for this action in accordance with clause 3 of Art. 346.28 and letter No. SA-4-7/5366 dated March 29, 2016.

What should a driver do if a fine is imposed for late registration of a car?

If a driver has been fined for driving a vehicle that is not properly registered or for violating registration rules, he has the following two options:

• pay the fine and register the car in accordance with the rules;
• continue to use transport illegally;
• appeal the decision if he considers it illegal.

Most often, such protocols are fully justified, since they are issued on the basis of the documentation available to the inspector. But situations may be different. Paying a fine and complying with legal requirements is the best option if a violation actually occurs.

Continuing to ignore the requirements of the law is the most negative option available, since a repeated violation will entail a fine increased to five thousand or even deprivation of a driver’s license.

If the driver does not agree with the fine imposed for late registration of the car, then he is recommended to put the appropriate mark on the protocol when signing. In this case, there is no point in refusing to sign, since the protocol will still be issued, and the opportunity to immediately express one’s disagreement will no longer exist.

The driver has the right not to sign the protocol, accept it, and subsequently appeal. His duty is to follow the current legislation to the fullest extent.

Nuances of determining the deadline

Some entrepreneurs do not know from what date to start counting the days for filing an application. After all, the transition may be carried out earlier, and the actual start of activity will be slightly delayed. The application is allowed to indicate the day that the businessman considers necessary. However, you should be extremely careful not to violate legal requirements.

Example. The individual entrepreneur began its activities in the retail trade category on March 15, 2022. He has the right to submit an application within 5 working days. This is subject to accurate and conscientious implementation of the laws. In the application, he can indicate the start date of activity later than the actual one, then the deadline for its submission will also move forward. But there is a danger of delaying too much with filing an application or entering into a deal with documentation during this period. Then the entrepreneur may fall under:

• penalties under clause 1 of Article 116 of the Tax Code of the Russian Federation;
• recalculation according to OSN.

Which of these types of punishment will be more significant depends on the time of delay. In some cases, the fine turns out to be much less than the recalculation.

When is a fine imposed for late registration of a car in 2022?

State registration of a vehicle is required to register the new owner in a special state database. This is necessary for various reasons, but, first of all, for the correct determination of the subject subject to taxation, as well as for a faster search for the owner in connection with the need that has arisen (road accident, obligations to the state and third parties, and so on).

In 2022, the registration process itself has been simplified as much as possible, compared to the rules in force previously. In practice, everything looks like this:

• the parties agree to conclude a transaction, stipulate the conditions;
• a purchase and sale agreement (or other transaction) is concluded;
• the buyer receives documents for the car from the seller (STS and PTS) and takes out MTPL insurance;
• the buyer contacts the traffic police on his own and goes through the registration procedure.

In fact, the new owner carries out the final registration independently. The presence of the seller at the traffic police is not required. This has both its pros and cons, but overall it simplifies the procedure.

The legislator has established a period during which the new owner must register the car in order to avoid receiving a fine for late registration of the car. In 2022, it is 10 days from the date of conclusion of the contract under which the transport was received into ownership (clause 3 of the Decree of the Government of the Russian Federation of August 12, 1994 N 938). The same clause allows for deferment of registration for the entire period of validity of transit numbers.

Accordingly, a fine for late registration of a car in 2022 can only be applied after the specified ten-day period has expired. The sanction is established on the basis of paragraph 1 of Article 19.22 of the Code of Administrative Offenses of the Russian Federation.

Exceptions

The general rule is that you need to submit an application and register at the Federal Tax Service branch at the place of business activity. This is stated in paragraph. 2 p. 2 art. 346.28 Tax Code of the Russian Federation. But there are exceptions to this rule. Entrepreneurs engaged in certain areas of activity are allowed to submit an application for registration at the place of residence or location of the enterprise (paragraph 3, paragraph 2, article 346.28 of the Tax Code of the Russian Federation). These types include:

• trade – retail with delivery or distribution of goods;
• placement of advertising information on transport;
• transportation of goods and passengers.

For all activities, whether included in the list of exceptions or not, one application form has been adopted. The only difference is in the categories of taxpayers. According to the order of the Federal Tax Service No. ММВ-7-6/941 dated December 11, 2012 No. ММВ-7-6/941, individual entrepreneurs use the UTII-2 form, and enterprises use the UTII-1 form.

Submitting applications

You can submit the approved form:

• during a personal visit;
• postal service;
• electronic means of communication.

Each option has its own nuances. When submitting an application to the tax office in person, it is important who submits the form:

1. If you are an individual entrepreneur or the head of an organization, then no other documents will be needed. To confirm your identity you will have to present your passport.
2. If the case is entrusted to a representative, then he must be provided with a power of attorney with the certification signature of a notary.

Filling out the form is also strictly regulated. If the necessary data is not available, Federal Tax Service employees will refuse registration. The required fields contain the following information:

Important! Economic activity codes are taken from the Tax Code, and not from the OKVED classifier.

The Tax Code of the Russian Federation contains 14 types of such codes. You must indicate 3 codes and 3 addresses on one sheet.

The Federal Tax Service specialist marks the acceptance of the application, the date and his signature. If the applicant wishes, he prepares the balek in two copies in order to receive on the second

tax service mark.

Getting a response

After 5 days (working days), if there are no reasons for refusal, the Federal Tax Service confirms the registration. To do this, the taxpayer is issued a notice of assignment of UTII status (clause 6 of article 6.1, paragraph 1 of clause 2 of article 84, paragraph 2 of clause 3 of article 346.28 of the Tax Code of the Russian Federation).

Legal entities receive form 1-3 Accounting, and individual entrepreneurs receive form 2-3 Accounting. The forms were approved by Order No. YAK-7-6/488 dated August 11, 2011. Sample forms are provided in Appendix 2 to the order for organizations and in Appendix 7 to the order for individual entrepreneurs. They reflect the taxpayer’s right to use preferential treatment.

Is there a discount on fines for late vehicle registration in 2022?

The legislator has provided for the possibility of paying some administrative fines not in full, but with a fifty percent discount, provided that repayment occurs within 20 days from the date of the decision (clause 1.3 of Article 32.2 of the Code of Administrative Offenses of the Russian Federation). However, not all sanctions can be paid with such a relief.

First of all, it should be noted that the discount applies only to Chapter 12 of the Code of Administrative Offenses; accordingly, it is impossible to pay the fine for late registration of a car in 2022, provided for in Article 19.22 of the Code of Administrative Offenses of the Russian Federation. As for Article 12.1 of the Code of Administrative Offenses of the Russian Federation (fine for driving a vehicle that was not properly registered), this also has its limitations. The initial violation provided for in paragraph 1 can be repaid in a smaller amount, but paragraph 1.1 is an exception, which is expressly stated in Article 32.2 of the Code of Administrative Offenses of the Russian Federation.

Types of fines

If the application is not submitted in a timely manner, the taxpayer will be forced to pay a fine of 10,000 rubles on the basis of Part 1 of Art. 116 of the Tax Code of the Russian Federation, but the amount can be significantly higher. A fine is charged in the following cases:

Important! If a violation is detected, the tax office has the right to punish the entrepreneur, but not the obligation.

This suggests that they may or may not be held accountable.

The procedure for imposing a fine for late registration of a car in 2022

A fine for lack of state registration in 2022 can be issued in two cases:

• the car was stopped by a traffic police inspector and when checking the documentation it turned out that the car was not properly registered;
• When you try to register with the state, it turns out that the deadline has already passed.

Further developments will be as follows:

• the employee writes out a protocol of violation and gives it to the driver to sign;
• if the owner refuses to sign the protocol, witnesses are brought in and sign the protocol;
• the protocol is handed to the violator in person or sent by mail.

As evidence, the State Traffic Inspectorate employee uses the documents provided by the driver, including the purchase and sale agreement, PTS and STS of the car. You can challenge a fine for late registration of a vehicle on the same basis by providing the necessary papers.

The violation report will have to contain the following information:

• the date when the violation was discovered, as well as the location in which it occurred;
• the essence of the offense committed, that is, lack of registration or driving a car without a completed procedure;
• information about the offender, as well as about the car that was not registered;
• details of the employee who compiled the protocol.

At the end, the signature of the employee is placed, as well as the person who is held accountable. A citizen who is indicated as a violator can either agree with the fine or appeal it in the future.

Grounds for punishment

Formal grounds for imposing a fine arise from the Federal Tax Service when filing a UTII declaration when there has been no application for registration. If after this the entrepreneur does not receive any claims over several reporting periods, then we can assume that he was recognized as a de facto UTII payer. After all, the application serves as a way to begin monitoring the payer’s fulfillment of tax obligations. And if control is already carried out after filing the first reporting declaration, then in this case you can safely challenge the imposition of a fine.

According to E.I. Vyaznikova, an employee of the Moscow Federal Tax Service, businessmen often miss the deadline for submitting an application for registration due to a delay in starting their activities. They believe that they acquire the status of a UTII taxpayer only after starting practical activities or filing a declaration. The department's employees are loyal to many violators, but they urge you to better study the legislation so as not to be subject to fines. In many cases, the fine is still less “traumatic” for commercial activities than recalculation according to the OSN. Therefore, you should not delay submitting your application for too long.

Errors during registration

Errors made by the taxpayer are the reason for the imposition of penalties. The most common ones include:

Question No. 1. Should I file an appeal against the tax authorities' decision in an administrative or judicial manner?

If the fine has already been assessed, then an appeal, most often, does not give the desired result. It will not be possible to prove the illegality of the Federal Tax Service's decision. You can submit an application for the use of UTII from 01.07.2022. But this option requires reporting before this date under the OSN and the second disadvantage is that it will not be possible to include a deduction for the purchase of cash registers in the declaration.

Question No. 2. Can tax officials issue a fine under two articles at once (clause 1 and clause 2 of Article 116 of the Tax Code of the Russian Federation)?

This action will be illegal. Simultaneous punishment for late filing of an application and conducting activities without accounting is contrary to the requirements of the law. In the context of a violation in the form of conducting unregistered activities, there is already a violation in the form of failure to submit an application for registration. This results in double jeopardy for one offence.

How to avoid a fine for late car registration in 2022?

The most obvious way to avoid a fine for late registration of a car in 2022 is to fulfill your obligation to register the car. However, this is not always possible in practice. But, in fact, this is the only absolutely legal option.

Some drivers resort to cunning and do not put the date of its conclusion in the purchase and sale agreement, leaving space for its application. The number is entered immediately before visiting the traffic police. Also, some people simply forge the contract, since the traffic police do not check the authenticity of the signature. However, it is worth remembering that such actions in 2022 are contrary to the law and may result in criminal prosecution.