Calculation of personal income tax amount. How to calculate personal income tax - in simple words about the complex

Below we will discuss the procedure for calculating income tax individuals on specific examples. In addition, we present the entries that will need to be made in accounting.

You can read about personal income tax.

Taxpayers income tax are individuals, you will have to calculate tax on some types of income yourself, as well as fill out a declaration in form 3-NDFL yourself and thereby report to the tax office.

For other types of income, the employer will calculate income tax; for example, personal income tax on wages must be withheld and paid by the employer. In this case, no action is required from the taxpayer (employee) himself.

Examples of personal income tax calculation

An example of calculating personal income tax from employee wages

Each working individual receives monthly income in the form of wages, however, an individual face of personal income tax does not calculate or pay it from the salary. This is due to the fact that the obligation to calculate and personal income tax payment from wages falls on employers, who in this case act as tax agents. The employee receives a salary minus tax.

Having calculated the salary, the accountant determines the due amount for the employee, subtracts deductions from the salary, and the tax is calculated from the resulting difference.

Example:

Toropov received a salary for January 2015 in the amount of 30,000 rubles. He has one child. Let's calculate the personal income tax that the employer must pay on Toropov's salary.

Since Toropov has one child, he is entitled to a standard tax deduction of 1,400 rubles.

Personal income tax = (30000 – 1400) *13% = 3718 rub.

Toropov’s salary in hand = 30,000 – 3,718 = 26,282 rubles.

Postings for accounting for personal income tax from salary:

• D44 K70 in the amount of 30,000 - Toropov’s salary accrual for January 2015 is reflected.
• D70 K68.NDFL in the amount of 3718 - personal income tax is withheld from accrued salaries.
• D70 K50 - in the amount of 26282 - wages were paid to Toropov.
• D68.NDFL K51 – the amount of tax is transferred to the budget.

Please note that to reflect the amount of personal income tax, account 68 is used, in which a separate sub-account is opened. The debit of account 68 reflects the transfer of tax, and the credit reflects its accrual for payment.

An example of calculating personal income tax on dividends:

If an individual has a share in the authorized (share) capital of an organization, then he has the right to receive income in the form of dividends. Dividends are calculated from net profit organizations.

Personal income tax on dividends must be withheld by the organization paying them. That is, this organization acts as a tax agent. An individual must receive the dividend amount minus tax.

Since 2015, a rate of 13% has been applied to dividends (previously the rate was 9%).

Example:

Toropov received dividends in the amount of 30,000 rubles. Let's calculate personal income tax on dividends.

Personal income tax = 30000 *13% = 3900.

Dividends receivable = 30,000 – 3,900 = 26,100.

Postings for accounting for personal income tax on dividends:

• D84 K75 in the amount of 30,000 - dividends were accrued to Toropov for participation in the authorized capital of the company.
• D75 K68.NDFL in the amount of 3900 - the amount of tax on dividends was withheld.
• D75 K50 for 26100 – dividends were paid to Toropov in cash.
• D68.NDFL K51 for 3900 – the amount of tax is transferred to the budget.

An example of calculating personal income tax on a loan

Tax is imposed on income received in the form of interest from the transfer of funds on credit.

Standard tax rate for wages – 13%. This means that any payment to an individual for work performed by him is made only after the employer deducts 13% from the total payment and transfers it to the budget. The employee receives 87%.

There are exceptions to this rule. The law establishes other types of rates, and also provides for the opportunity for an employee to receive a tax deduction.

Payroll tax percentage rates

Today the following are provided interest rates payroll tax:

• 13% - for residents of the Russian Federation;
• 30% - for persons who are not residents of the Russian Federation.

Responsibility for the correct calculation of income tax lies with the tax agent (the organization that pays income to the individual). When paying wages, it is the employer.

Advice: Despite the fact that fines for incorrect withholding of income tax are paid by the employer, the Federal Tax Service has the right to recover from an individual the amount of underpaid personal income tax. Therefore, when receiving a salary, always check the accrued (WIP) and paid (WIP) salary using the formula: WIP = WIP – WIP × 13 (30)%.

You can check the amount of accrued and issued earnings using your personal pay slip. Only the amount of money to be paid in hand is included; the initial data for calculations is not there.

How to calculate income tax on salary?

• form of remuneration (tariff rate, piecework);
• availability of bonus payments for the current month;
• grounds for payment for work on non-working days, weekends, as well as at night and in the evening;
• amount of vacation pay and sick pay.

All these payments affect the employee's income. It is this income that is ultimately multiplied by the personal income tax rate, and the employer receives the amount of tax that must be withheld from the employee’s salary and transferred to the budget.

Important: When determining the income of a part-time worker, the employer is obliged to include in the calculation all tariffs, bonuses and compensation payments for a part-time position. When combining, the additional payment for the additional amount of work is included in payslip citizen at his main place of work. This is the defining one, although it is far from the only one.

If you work at a tariff rate (hourly or daily), then first of all you need to obtain information about how many tariff units (hours or days) you worked in reporting month. When it comes to tariff days, a month can have 20, 21, 22 working days and, accordingly, a different number of working hours (8 × 20, 8 × 21, 8 × 22). The monthly tariff salary depends on this.

When paying piecework, you need to obtain reliable information about production standards, prices and the orders you closed. If during the month the employee had sick leave, main or additional leave, then monthly earnings depend on the calculation average monthly salary. If there were vacations without pay, then such days are simply not taken into account when determining monthly income.

An example of calculating personal income tax from wages

Let's consider options for withdrawing personal income tax from your monthly salary.

For a citizen of the Russian Federation who worked for a month (22 days) at the daily wage rate (1,560 rubles per day) and received a monthly bonus:

For a resident (citizen of the Russian Federation) who has worked less than a month(15 working days) at the daily tariff rate (1560 rubles per day), and 5 days was at sick leave (insurance period enough to pay sick leave in the amount of 100% of average earnings):

For a non-resident (foreigner) who has worked at the daily wage rate (RUB 1,300) for 22 days:

Important: despite the fact that the formula personal income tax calculation is simple, to determine the amount of contributions to the budget, it is not enough to know only your tariff rate, you also need to correctly calculate your monthly income.

There are no other mandatory deductions from employee salaries. At the same time, employers pay additional insurance premiums for each employee.

Features of obtaining tax deductions

Regardless of the amount of income, deductions and wages issued in hand, residents of the Russian Federation have the right to reduce the amount of calculated personal income tax by the amount tax deductions.

Chapter 23 of the Tax Code of the Russian Federation establishes the following types of deductions:

• standard(For preferential categories citizens - Chernobyl survivors, disabled WWII, disabled military personnel, parents and adoptive parents of minors, etc.);
• social(for training, for medical services, on a voluntary basis pension insurance etc.);
• investment(from certain transactions with investment securities);
• property(from the amount of purchased housing).

Standard deductions allow an employee to monthly reduce the amount of personal income tax from their salary by the amount of such a deduction. For example, one of the parents of a minor child can submit a package of documents to his employer for a standard tax deduction, and the monthly amount of personal income tax from the salary of such an employee will be reduced by 1,400 rubles:

Type of income	Amount of income (RUB)	Personal income tax amount(13%) rub.	Standard tax deduction (RUB)	Amount of deductions to the budget (RUB)	Amount of salary in hand (RUB)
Salary	34320	4851,6	1400	4851,6 - 1400
Prize	3000
Total income	37320

The essence of social, investment and property deductions is that a taxpayer who spent a year on education, medical care, purchase of real estate, etc. has the right to return 13% of the amount of expenses incurred.

To do this, you need to draw up and submit an application for deduction to the local Federal Tax Service, fill out a 3-NDFL declaration and prepare a 2-NDFL certificate for reporting year(despite the fact that it is not established by law, it is better that it is taken before applying for a deduction). After reviewing the documents, the Federal Tax Service either transfers the deduction to the taxpayer’s card, or allows the amount of the tax deduction to be used to pay off current personal income tax obligations.

Advice: even if your salary is more than (about 40,000 rubles), use your right to tax deductions, since the law allows it.

Let's sum it up

Personal income tax reduces a worker’s earnings by 13% (for residents of the Russian Federation). This rate applies to all types of income that the employer pays to the employee, and does not depend on the amount of salary.

In addition, citizens have the right to reduce current personal income tax accruals through the use of tax deductions. To take advantage of this opportunity, you must contact the Federal Tax Service with an application and copies of documents confirming your right to a tax deduction.

We offer two online calculators. The first will allow you to calculate personal income tax based on the amount of income, the second allows you to determine what income tax was withheld on the amount of income received in your hands.

The first is relevant for calculating the tax to be paid - for example, if you sold an apartment, you need to pay tax. To calculate which, use the first calculator.

The second is relevant for cases when you receive in your hands any amount on which personal income tax has already been paid. The task is to determine what tax was withheld and what the original amount of income was before taxes.

How to calculate personal income tax in an online calculator (from income, from the amount in hand)

Calculate income tax on income in the first calculator. Indicate the amount received and the type of income, then the online form will perform the calculation itself and display the tax amount and the amount remaining after taxation.

Calculate the income tax on the amount in hand in the second calculator. Enter in the only field the monetary value that you received in your hands. Also indicate why the amount was received - select the appropriate option from the list provided in the drop-down menu. Next, an online calculation is carried out, the result of which is a known amount of personal income tax and the initial income value.

Calculators are extremely simple. The task is to correctly determine the type of income. Depends on personal income tax rate, which needs to be calculated.

In general, all bets are fixed in tax code. The smallest is 9%, the largest is 35%. The value is influenced not only by the type of income, but also by the person who received it (whether he is a resident of the Russian Federation). Non-residents pay more.

Tax rates in 2017 - 2018

There are only 5 personal income tax rates, expressed as a percentage:

1. items 9 - apply only to bonds before 01/01/2007;
2. the next 13 is the most common; wages, dividends for Russian residents, and all other income amounts not listed below are taxed;
3. 15 - applies only to dividends purchased by non-residents;
4. 30 - relevant for income from valuable papers, also applies to the income of non-residents, unless otherwise established for them;
5. the largest 35 is a fairly large list of income, in particular this is prize money, gifts, if their amount is over 4 thousand rubles. The list also includes the following income:

An example of calculating personal income tax from income in a calculator

A Russian citizen participates in the authorized capital of the company, for which he receives dividends at the end of the year. For 2017, he was credited with 43,500 rubles. Income tax must be withheld from this amount. How to calculate it?

In the first calculator, enter the amount of 43,500, select the type of income - “13% dividends...”. The calculation result is shown below:

That is, you need to pay 5,655 rubles with a dividend, and the citizen will receive 37,845 rubles. The transfer of income tax must be made by the organization; it is the organization that acts tax agent in this case. If she has not completed the tax deduction, the employee must independently declare the income and make the transfer.

Example 3 An employee of Antey LLC Orlov received a salary for June - 35,977 rubles. He is divorced from his wife. By court decision, he is obliged to pay alimony for his minor daughter (25% of income). The tax base, taking into account the deduction for the child, will be: Period Amount, rub. Personal income tax, r. January-May 172,885 22,475 January-June 207,462 26,970 How much money should be given to Orlov? Solution: The share of alimony will be: 35977 x 25% = 8994.25 rubles. Calculation of the taxpayer’s personal income tax: 26970 – 22475 = 4,495 rubles. Cash, issued to Orlov: 35,977 – 8994.25-4,495 = 22,487.75 rubles. Antey LLC must pay Orlov 22,487.75 rubles.

Online magazine for accountants

Correct calculation of taxes is a fairly important procedure, since legally the responsibility for determining the amount of payments lies with the payers. In this regard, many modern payers use specialized calculators and all kinds of services that allow you to quickly calculate the required amount payments in accordance with the available payment and the established rate, but many entrepreneurs do not know how to use such services and what needs to be done to accurately determine the required payment amount.
That is why it will be useful for many entrepreneurs to learn how to calculate personal income tax from the amount in hand and what features need to be taken into account during this procedure.

How to calculate personal income tax from salary

One for all: citizens will be assigned a single an identification number Already next year, a system of end-to-end client identification may appear in Russia. The Bank of Russia, the Ministry of Telecom and Mass Communications and the Ministry of Finance are currently engaged in relevant developments.

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Tax debts it is better to repay before May 1. Otherwise, potential and existing counterparties will see the information that the company owes to the budget for a whole year.< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ).

However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.
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• payments received through the performance of one-time work;
• transfer of real estate to third parties;
• profit received from operating entrepreneurial activity on a common system;
• material benefit received by an individual by saving on interest when applying for a loan;
• amounts received in the process of drawing up insurance contracts, except for those situations where this procedure is mandatory or relates to human life and health insurance;
• operations that are carried out with various securities;
• profit received from all kinds of winnings.

Enough a large number of payments, in principle, do not need to be subject to personal income tax, and in particular, this applies to state benefits, scholarships, pensions, alimony and many other transfers.

Online tax calculator. personal income tax calculation.

NB according to the formula: NBinit.g. = D – Deductions NBinit. – tax base required for calculation. It is taken from the beginning of the year to the previous, and then the current month.
D – income accrued from the beginning of the year and subject to tax withholding. Summarized for each month. Deductions are amounts that reduce the amount of the NB. The most common ones are:

• standard – provided to working parents, guardians, and disabled people;
• social – due for payment of training, treatment or payment additional contributions for pension;
• property - given for the sale, purchase or construction of real estate (condition: ownership - more than three years);
• investment – ​​sale of securities or profit from a deposit to the account.

Please note that income tax is not withheld from state benefits, pensions, alimony, donor rewards, grants for support scientific activity etc.

How to calculate personal income tax from an amount: formula and examples

Your formula is incorrect... According to it, you will receive not 114,943 accruals and 100,000 in hand, but 87,000 accruals and 75,690 in hand with the same order of 100,000... Anonymous 09.14.2010, 15:03 Anonymous, you never know what is there or not in 1C.

Your contract is poorly drafted. They have not yet explained to me what the ILLIGHTERITY of the contract is and why it needs to be redone. . Personal income tax is always withheld from the employee’s income, and it is the salary that is specified in the employment contract, i.e.
the same income. And what? And it turns out that you are paying personal income tax at the expense of the employer, which is clearly evident from your contract. No. It turns out that the cost of an employee’s standard hour is already indicated taking into account the withheld personal income tax. What is the problem with making a correct contract? The problem is that it is not clear why this contract is incorrect.

How to correctly calculate the personal income tax amount in 2018

Attention

Calculation of income tax from the salary of a non-resident Individuals who actually reside in the territory of the Russian Federation for less than 183 calendar days (continuously, throughout the year) are considered non-residents. Deductions for them will amount to 30% of income. They are determined by the formula: PN = NB x 30% Exception: the earnings of highly qualified foreign specialists are taxed at a rate of 13%.

Example 4 Sidorov works at the Trans Technology company as an ERBS driller. Working hours: 60/30 rotation. Salary – 70,000 rub. The employee is a non-resident of the Russian Federation. Let's determine the amount paid for August. Initial data: Period Amount, rub. Personal income tax, r. January-July 343,600 103,080 January-August 411,600 123,480 Solution:

1. Amount of money withheld from an employee in August: 123,480 – 103,080 = 20,400 rubles.
2. Payments will be equal: 70,000 – 20,400 = 49,600 rubles.

The Trans Technology company is obliged to hand over 49,600 rubles to Sidorov.

How to calculate personal income tax as accurately as possible from the amount in hand

Genuk 09.14.2010, 15:12 Anonymous, here is your formula: The employee is paid a salary in the amount necessary to pay the amount he earned in accordance with the orders for work performed after personal income tax withholding.let’s put our numbers in brackets... x is the calculated, initially unknown, desired value for salary calculation: “The employee is paid a salary in the amount of [x] necessary to pay the amount he earned in accordance with orders for work performed after withholding personal income tax.” x = 100,000 - 13,000 = 87,000 this will be the accrued salary Anonymous 09.14.2010, 15:16 Anonymous, here is your formula: let’s put our numbers in brackets...
Clerk.Ru Accounting General accounting Remuneration and personnel records How to calculate salary "from the reverse" PDA View full version: How to calculate the salary "from the reverse" Anonymous 09.14.2010, 13:02 According to the conditions employment contract the employee is paid a “net” salary, in the form of an amount given in person after personal income tax has been withheld. How to determine the amount to be charged? jul-2000 09.14.2010, 13:05 Under the terms of the employment contract, the employee is paid “net” wages, in the form of an amount handed out after personal income tax has been withheld. :wow: cool. IMHO, this is completely wrong. How to determine the amount to be charged? Mathematically. Amount in hand * 13/87 Anonymous 09.14.2010, 13:10: wow: cool. IMHO, this is completely wrong. This is a condition of the employment contract. Mathematically.
We round the personal income tax to the nearest whole number according to the rules of mathematics and get 7,471 rubles. Alimony is withheld after personal income tax is withheld. How to calculate personal income tax from a non-resident’s salary? In general, to determine the amount of tax from a non-resident’s salary, the formula is used: personal income tax = NB * 30%.

It is important to take into account that for four groups of non-residents, when calculating income tax, a rate of 13% is used. If a foreigner works in Russia under a patent, personal income tax paid in advance when purchasing a permit should be deducted from the income tax calculated at a rate of 13%.

The basis for this operation is a notification from tax office, received within 10 days after a written request from the hiring company.

How to calculate what amount personal income tax is taken from

That is, the tax base is calculated using the formula: After the tax base for personal income tax has been determined, you can proceed to calculating the tax itself using the formula: To calculate personal income tax, which must be withheld from the employee’s income for the current month, you need to use another formula: Do not forget that Personal income tax is calculated in full rubles. This means that the calculated tax amount must be rounded: amounts less than 50 kopecks are discarded, amounts 50 or more kopecks are rounded to the nearest ruble (Clause 6 of Article 52 of the Tax Code of the Russian Federation). Order personal income tax calculations: calculation example / condition / Salary E.O. Ivanova is 36,000 rubles. per month. She has a daughter aged 12, due to which E.O. Ivanova is provided standard deduction per child in the amount of 1400 rubles. per month. In addition, in April she was paid an additional bonus of 12,000 rubles. Let's determine the amount of personal income tax withheld from the employee's income for the month of April.

The most lively interest is in income tax (NDFL). This is not surprising, since it is taxed on the income of any person. Let's talk about the methodology for calculating payroll tax, the amount of applied rates and benefits legally established for various categories of citizens.

 

Being mandatory federal tax, personal income tax is withheld from the salary of each employee, regardless of whether he is a full-time employee or temporarily works in the company on the basis of a concluded contract. To understand how to calculate income tax on wages, let’s get acquainted with the formula by which these calculations are made:

Personal income tax = NB * R ns / 100

where NB is the tax base,

R ns - % of the rate, separately determined for each payer.

The tax base is income - dividends or wages, consisting of charges:

• salary/tariff or amounts specified in the contract (on the provision of services or labor);
• bonus payments;
• allowances for length of service, qualifications, territorial location;
• temporary disability benefits.

All these charges are subject to personal income tax. But there are also exceptions. Amounts of payments not related to work activities are not subject to taxation: material aid(up to 4,000 rubles), alimony, scholarships, pensions, redundancy benefits, as well as business trip expenses.

By the amount tax base influenced by deductions that certain categories of payers are entitled to. In the article we consider only deductions related to the payment of wages, i.e. standard. The law establishes different amounts of deductions - 500, 1400 and 3000 rubles. A deduction of 500 rubles. provide:

• heroes of the USSR and the Russian Federation;
• schools of the Second World War and other wars;
• disabled people of the 1st and 2nd groups;
• victims of disasters at the Chernobyl Nuclear Power Plant and Mayak Production Association.

A deduction of 1,400 rubles is issued by the parents of the first and second minor children. It is applicable until annual income will not exceed 280 thousand rubles. and is provided for a child under 18 years of age, or up to 24 years of age if he is a full-time student. For the third and subsequent children, the deduction is 3,000 rubles. To determine the amount of deduction, take into account total number children, regardless of their age. The only parent (or adoptive parent) is given the right to a monthly double deduction for the child. The benefit is applied until the income reaches 280 thousand and ceases upon marriage the next month from the date of this event.

A deduction of 3000 rubles. relies:

• liquidators of the Chernobyl nuclear power plant and similar accidents;
• parents/guardians of a disabled child, as well as third, fourth and subsequent minor children;
• disabled people of the Second World War and other military operations;
• participants in nuclear weapons tests.

If the right to apply for several benefits arises, the highest value is taken into account. The number of deductions cannot be summed up; the only exceptions are deductions for children.

The tax rate applied today is 13% or 30%. The lower limit of 13% applies to the income of tax residents, i.e. citizens staying in the Russian Federation for at least 183 days over the previous 12 months. Almost all employees fall under this definition Russian companies, although a similar status, depending on the length of stay in the country, can be assigned to any individual.

If this condition is not met, the payer cannot be a tax resident and pays personal income tax on income of 30%. Please note that the status is determined each time the salary is calculated and may change throughout the year.

Now that we have found out exactly what payments are included in tax base, we have decided on the rates and found out who is entitled to receive benefits, let’s consider the algorithm for calculating personal income tax. Necessary:

• calculate salaries taking into account all types of accruals;
• find out whether they are subject to taxation;
• determine the status of the payer - resident or not;
• establish his right to use the deduction;
• income is reduced by the amount on which tax is not withheld and deducted (if applicable);
• income tax is charged on the amount received, applying rates in accordance with the payer’s status.

For clarity, let's look at a few examples.

Example No. 1 - calculating income tax for an employee with three children

Dispatcher Ivanova I.I. got a job at the company, whose salary is 35,000 rubles, respectively, the income for the year will be 35,000 * 12 = 420,000 rubles. The employee has three children aged 26, 15 and 10 years. The deduction does not apply to the older child, but it is taken into account in calculating the tax. For the second - a deduction of 1,400 rubles, and for the third - 3,000 rubles. That is, Ivanova I.I. has the right to receive a monthly deduction in the amount of 4,400 rubles. (1,400 + 3,000 = 4,400 rubles) and pays personal income tax in the amount of 3,978 rubles. (35,000 - 4,400) * 13/100 = 3,978 rub. The deduction is valid until the annual salary exceeds 280 thousand rubles. In the example, this limit will occur after August, so from September the right to the benefit is lost, and tax will be imposed total amount salaries: 35,000 * 0.13 = 4,550 rubles.

Example No. 2 - tax calculation using double deduction

The company employs T.T. Rebrova, who has obtained guardianship for two children, 8 and 10 years old. As an unmarried woman, she exercises the right to double deduction. Rebrova’s salary is 30,000 rubles. per month, i.e. 360,000 rubles. in year. The threshold is 280,000 rubles. comes in September, which means that from October the salary is taxed in full.

The deduction is 1,400 * 2 * 2 = 5,600 rubles. for both children. Sum monthly tax will be 3,172 rubles ((30,000 - 5,600) * 0.13) from January to September, provided that the salary remains unchanged.

If Rebrova T.T. formalizes the marriage (for example, in May), then from June she loses the right to double deduction and the tax amount will be 3,536 rubles. ((30,000 - 2,800)* 0.13). In addition, the accountant needs to monitor that the benefit is applied until the threshold of 280 thousand rubles is reached. From October the tax will be withheld in full.

Example No. 3 - tax calculation for a person who is not a tax resident

Employee Petrov M.G., who arrived from abroad on January 20 after a 2-year absence, got a job at the company in May. Wage- 40,000 rub. At the time of his appointment, he has non-resident status and his salary is taxed at a rate of 30%. The personal income tax amount will be 12,000 rubles. (40,000 * 0.3 = 12,000 rubles) Transition to resident status is possible after 183 days of stay in the country. This period will expire on July 22, therefore, from August the tax rate will be 13% and the tax amount will be 5,200 rubles. (40,000 * 0.13= 5,200 rub.)

On the issue of reporting and deadlines for its submission

In 2015 personal income tax year is calculated and withheld when accruing income, i.e., having calculated the salary, the accountant transfers the tax amount to the budget no later than the day the salary is issued. From 2016, it will be possible to transfer personal income tax the next day after the payment of salaries. At the end of the year, a certificate of form No. 2-NDFL is drawn up for each employee of the company. Entrepreneurs report on income tax by annually submitting a declaration of Form 3-NDFL. This information is submitted to the Federal Tax Service once a year before April 1 of the year following the reporting year. From 2016, it is planned to introduce a quarterly reporting system for the calculation and payment of income tax.

Non-payment, late payment of tax or late provision reporting will, of course, entail penalties. A bill is under development that proposes impressive measures: the fine for failure to submit or late submission of tax calculations will be 5,000 rubles. for each month from the date established by law for submitting the report. It is possible to block all company accounts. Paying only part of the tax will entail a fine of 20% of the unpaid amount, and for a repeated similar violation the fine will be 40%.