Serious amendments to the Tax Code regarding the differentiation of excise rates on cars with engine power over 200 hp, approved in the second, main reading. If earlier the rates were differentiated by power only for cars with motors up to 150 hp, and above this power a single rate was in effect (in 2017 - 420 rubles per 1 hp), then

now there will be new categories: cars with engines of 200-300 HP, 300-400 HP, 400-500 HP, as well as over 500 HP. from.

The new rates will be valid in 2018-2020.

At the same time, the amount of excise taxes on these categories of cars was significantly reduced in comparison with the rates laid down in the draft law in the first reading. So, for the category of cars with a capacity of 200 to 300 hp. in 2018, the excise tax is set at 714 rubles per 1 hp. (in the first reading of the bill, it was assumed that the rate would be 897 rubles), in 2019 - 743 rubles (in the first reading - 933 rubles), in 2020 - 773 rubles (in the first reading - 971 rubles).

The introduction of new differentiation is intended to top up the budget - in 2018 alone with amateurs powerful cars it is planned to collect about 14 billion rubles.

How much will you have to pay now

On the one hand, it turns out that an increase in excise tax, that is, a lump sum when buying a car with an engine with a capacity of 200 hp grows noticeably. So, for example, if before the entry of the new norm for the purchase of a car with a 200-horsepower engine it will be necessary to pay 84 thousand rubles in the form of excise tax, then from 2018 - already 142.8 thousand rubles.

Excise tax for vehicles with power from 300 hp up to 400 hp in 2018 it will amount to 1.218 thousand rubles, in 2019 - 1.267 thousand rubles, in 2020 - 1.317 thousand rubles.

For cars with power from 400 to 500 hp the rate in 2018 will be 1,260 thousand rubles, in 2019 - 1,310 thousand rubles, in 2020 - 1,363 thousand rubles.

Excise tax rate for cars with engine power over 500 hp in 2018 was set at the level of 1,302 thousand rubles. In 2019 - 1,354 thousand rubles, in 2020 - 1,408 thousand rubles.

On the other hand, according to the analytical agency "Autostat", the share of sales of cars with such powerful engines is small, and, therefore, the innovation will not have a significant impact on the structure of the car market and sales, experts say. T

So, as of mid-2017, 701,269 thousand cars with engines with an output of less than 200 hp were registered in Russia. Share of cars with 201-250 hp engines amounted to 45 204 units, 251-300 hp. - 3932 units, 301-350 - 9073 units, 351-400 - 3020 units, and from 400 hp. - 4629 pieces. Moreover, the total vehicle fleet of the country exceeds 50 million cars

Alexander Raksha, partner of the industry practice of NEO Center JSC, believes that, taking into account sales statistics, there is no reason to assume that a more specific ranking of excise taxes by horse power and their increase will lead to a massive decrease in consumer demand.

“Cars with motors up to 200 hp. presented in a large number, while they also include business class models, for example, Nissan teana, Audi A6, Toyota Camry, Skoda Superb, Ford mondeo, lexus cars from the ES line and many others, - said Raksha in an interview with Gazeta.Ru. -

Cars with engines over 200 hp, as a rule, are designed for the wealthy public who are ready to pay extra for luxury. "

The expert predicts a small percentage of refusal from expensive purchases in favor of a less powerful model and believes that in this case, car dealerships and automakers in Russia will look for ways to attract buyers - for example, by offering preferential service or an extended warranty.

"Nevertheless, such changes in taxation will lead to continued growth in prices for certain cars," says the expert. - Prices will rise, which will be facilitated, in particular, by the increased utilization fee.

It turns out that in this case the budget will be replenished not with the help of the middle class, but people with an income above the average. To some extent, the increase in excise duty can be called another premium for luxury. "

In turn, the managing partner of the VETA expert group, Ilya Zharsky, believes that the size of the expected fees from motorists in 2018 is overestimated, since it assumes that there will not be a significant change in the structure of demand. The expert himself believes otherwise.

“Since the beginning of the year, sales of premium class cars have been significantly sagging: in January-October, sales of Audi decreased by 20%, Land rover -3%, Porsche -8%, Lexus -7.2%, Jaguar -30%, and so on. - In my opinion,

there are no reasons to restore the upward trend in sales of new cars in the premium segment next year, and the increase in excise taxes, including on gasoline, will definitely not help change the situation.

In addition, the market adjusts quickly enough to legislative changes. This was the case with the introduction of a single increased rate for cars with engines over 150 hp: almost immediately, cars with the specified power of 149 hp appeared on the market, which technically might not correspond to reality. As for the demand for sports cars that fall into the category of 400 hp, their sales are so limited, and the cost is so high that the additional excise tax on them is unlikely to significantly affect demand. "

Note that in addition to the increase in excise taxes, for example, new amendments to the Tax Code also provide for an increase in excise rates on motor gasoline of class 5 and diesel fuel.

Each country has its own category of goods, which are subject to excise duties. In Russia, the list of excisable goods is spelled out in the Tax Code, and the amount of excise rates is also indicated there. Next, we will consider in more detail the issues related to excise rates.

• Excise rates table for 2018
• Excise rate table for 2018, 2019, 2020

Excise taxes are taxes that are imposed on highly profitable products so that the state can control their production and turnover.

Excise rates are determined depending on the category of excisable products, which include:

• ethanol;
• alcohol-containing products with a mass fraction of alcohol more than 9%;
• alcoholic beverages;
• tobacco;
• cars;
• motorcycles with over 150 horsepower;
• diesel fuel;
• petrol;
• engine oils;
• natural gas;
• kerosene for aviation.

Excise rates for 2018 - table

The State Duma has made some amendments to the Tax Code. In particular, regarding the rates of excise taxes. First of all, from January 1, 2018, new rates will be established for a certain list of excisable goods, and the procedure for calculating indicators that are necessary when calculating the tax on the extraction of minerals in the production of natural combustible gas will be changed.

Below is a table of excise rates for some types of excisable goods that will apply in 2018.

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If we compare the values \u200b\u200bof the excise rates in 2017 with those presented in the table for 2018, we can see that, basically, there was an increase in the rates for all tobacco products and for some types of alcoholic beverages.

How to calculate the amount of excise tax

At the moment, there are three types of bets:

• solid, or as they are often called specific;
• ad valorem;
• combined.

The flat rate is expressed as a fixed amount per unit of production. They are used in the determination of almost all excisable goods, except for tobacco products.

To calculate the amount of excise duty, it is necessary to multiply the corresponding tax rate by the tax base, expressed in physical value and determined by the volume of sold excise products.

An example of calculating the amount of excise duty at a flat rate

The company sold cider in May 2017, which was produced in the amount of 120,000 bottles. The volume of each bottle is 0.5 liters. What is the amount of excise tax that must be paid?

To solve the problem, we first define the volume that was implemented:

Total volume \u003d 120,000 * 0.5 \u003d 60,000 liters.

Note that the excise rate that should be applied is 21 rubles. per liter.

The amount of excise tax \u003d 60,000 * 21 \u003d 1,260,000 rubles.

The amount of the excise tax is defined as the product of the tax base and the ad valorem rate. The base is compiled on the basis of the value of sold excisable goods, calculated on the basis of prices excluding VAT and excise tax. In Russia, this type of rate is not applied.

An example of calculating the amount of excise duty at the combined rate

The combined rate is determined by the sum of the flat rate and the ad valorem rate. In Russia, this type of rate is used in determining the amount of excise taxes for tobacco products.

To determine the amount of excise taxes at the combined rate that must be paid to the budget, you need to know the volume of products sold in physical terms, as well as the estimated cost of these products, calculated from the maximum retail value of goods.

For a better understanding, consider an example:

The company produced 23,000 boxes of filter cigarettes in June 2017. Each pack contains 20 pieces. The maximum retail price of a pack is 112 rubles. Calculate the amount of excise tax.

First, let's determine how many pieces were produced:

• 1 box \u003d 50 blocks;
• 1 block \u003d 10 packs;
• 1 pack \u003d 20 pieces;
• 1 box \u003d 50 * 10 * 20 \u003d 10,000 pieces;
• 23,000 boxes \u003d 10,000 * 23,000 \u003d 230,000,000 pieces.

Then we calculate the estimated cost (PC), defined as the product of the maximum retail cost by the number of packs:

РС \u003d 112 * 10,000,000 \u003d 1,120,000,000 rubles.

The flat rate amount is:

1,562 * 1,120,000,000 / 1,000 \u003d 1,749,440,000 rubles.

The payment amount will be:

1,749,440,000 + 14.5 * 1,120,000,000 \u003d 1,911,840,000 rubles.

As you can see, it is important for calculations to know and control the size of the rates, which are annually set by the Government.

Excise taxes are an indirect tax that is included in the price of excisable goods (fuel, alcohol, tobacco, etc.). Each type of excisable goods has its own rate. Excise taxes are paid by manufacturers, processors and importers of excisable goods. This article is devoted to Chapter 22 of the Tax Code of the Russian Federation "Excise". It is accessible, in simple language, tells about the procedure for calculating and paying excise taxes, tax rates and reporting deadlines. This material is part of the "Tax Code" for Dummies "cycle. Please note: The articles in this series only provide an overview of taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code of the Russian Federation.

Who pays excise taxes

Legal entities, individual entrepreneurs (IE), importers and exporters who carry out transactions subject to excise taxes. In practice, producers, processors and importers of excisable products act as payers of excise taxes. Dealers do not pay excise taxes.

Please note: organizations and individual entrepreneurs that perform transactions subject to excise taxes are not entitled to switch to a simplified taxation system and payment of a single agricultural tax. As for the UTII taxpayers, they are not exempt from excise taxes and charge them in the same way as companies and entrepreneurs on common system taxation.

What goods are excisable

Ethyl alcohol and products containing more than 9% of such alcohol. The exception is drugs, as well as veterinary drugs in containers not exceeding 100 ml. Another exception is perfumery and cosmetic products with an ethyl alcohol content of up to 80% inclusive (in the presence of a spray bottle - up to 90% inclusive), poured into bottles up to 100 ml., As well as perfumery and cosmetic products with an ethyl alcohol content of up to 90% inclusive, bottled in containers up to 3 ml. inclusive.

In addition, excise taxes include alcoholic beverages, beer, tobacco products (including those intended for consumption by heating), cars and motorcycles with an engine power exceeding 112.5 kW (150 hp), diesel fuel, motor oils, automobile and straight-run gasoline, benzene, paraxylene, orthoxyl, aviation kerosene, natural gas, and electronic systems delivery of nicotine and liquids for them.

When excise taxes are charged

When importing excisable goods, as well as when selling and transferring excisable goods produced in the territory of the Russian Federation.

The sale of excisable goods is the transfer of ownership on a reimbursable or gratuitous basis, including the use of excisable goods with payment in kind. In this case, excise taxes are charged only in the event that ownership is transferred directly from the manufacturer of excisable goods (for example, from a manufacturer to a wholesaler). For further resale (for example, when shipping from a wholesaler to a retail network), excise taxes do not need to be charged.

Also, excise taxes must be paid when selling confiscated and ownerless excisable goods, including excisable goods received by a court decision.

The transfer of excisable goods is a transaction in which there is no transfer of ownership. In this case, excise taxes are charged only if the excisable goods are transferred directly by their manufacturer. If the product is transferred by the person who bought it ready-made, there is no need to charge excise taxes.

Thus, excise taxes are levied on the transfer of manufactured products for processing on a tolling basis and the shipment of excisable goods made from tolling raw materials. In addition, excise taxes are charged upon transfer of manufactured goods for their own needs, to the authorized capital or to the founder upon disposal of the latter.

In general, excise taxes cover the movement of products within the company for the further production of non-excisable goods, and since 2011 - the “internal” transfer of ethyl and cognac spirits for the production of alcohol or other excisable products. Excise taxes are also imposed on the internal movement of the created excisable goods to the unit dealing with their retail sale.

Finally, excise taxes are charged in case of receipt of denatured ethyl alcohol and straight-run gasoline by organizations that have appropriate certificates.

When excise taxes are not charged

When moving excisable goods within the manufacturing company, if the purpose of the movement is to manufacture other excisable goods. There is an exception here: the transfer of alcohol for the manufacture of alcohol and other alcohol-containing excisable products is not exempt from excise taxes.

In addition, excise taxes are not charged by exporters who have submitted certain documents to the tax office.

To obtain an exemption on any of the above grounds, it is necessary to keep separate records of transactions subject to and not subject to excise taxes.

Excise rates

There are three types of excise rates: specific, ad valorem and combined.

Specific (solid) represent a fixed amount per unit of measure. Specifically, specific rates are approved for all excisable goods except cigarettes and cigarettes. For example, for sparkling (champagne) wines in 2020, a rate of 40 rubles applies. for one liter.

Ad valorem rates are set as a percentage of the value of the goods. Currently, this type of bet is not applied.

Combined (mixed) rates have two components: specific and ad-ward. Mixed rates are approved for cigarettes and cigarettes. In particular, excise duty on cigarettes in 2020 is calculated at the rate of 1,966 rubles. for one thousand pieces plus 14.5% of the estimated cost * (but not less than 2 671 rubles per one thousand pieces).

Excise rates are reviewed annually. The rates are now set for 2020, 2021 and 2022.

How to calculate excise taxes

It is necessary to determine the tax base and multiply it by the excise rate. The base is calculated separately for each type of excisable goods and depends on the rate set for it. In the case of a fixed rate, the base is the volume of production in kind (for example, 1,000 liters of champagne). For combined rates, the base is the volume in kind plus the estimated cost (for example, 100,000 cigarettes plus their cost equal to 690,000 rubles). If the taxpayer does not keep separate records of transactions subject to different rates, then he must determine a single base and apply the highest rate to it.

The base is calculated based on the results of the tax period, which is equal to one calendar month. It may happen that the base determined by producers, processors and importers of alcoholic and alcohol-containing products is less than the volume reflected by them in the EGAIS system. In such a situation, excise taxes must be calculated based on the data of this system.

The taxpayer presents the amount of excise duty to the buyer (with the exception of operations with straight-run gasoline and denatured ethyl alcohol), and in the manufacture of excisable goods from raw materials supplied by the customer - to the owner of such raw materials. In other words, the buyer or giver must pay not only the cost of the product and the amount of VAT, but also the excise tax. Their value in the general case is highlighted in a separate line in the primary and settlement documents, as well as in invoices. If the payer of excise taxes makes transactions exempted from this tax, the inscription “without excise duty” must be made on the “primary” and invoices. For retail sales, excise taxes are included in the price of the product, but are not highlighted on labels, price tags and receipts.

Organizations that have accrued and presented excise taxes to the buyer can attribute them to expenses, and entrepreneurs can include them in the professional deductions.

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How to take into account input excise taxes

If the buyer will not use the purchased excisable goods for the production of other excisable goods, then the excise taxes transferred to the supplier or paid at customs must be included in the price of the goods.

If the buyer sends the purchased excisable products for the production of other excisable products and includes them in the composition of expenses (professional deductions), then the input excise taxes should be deducted **. The same rule applies to suppliers and manufacturers. A deduction is not always possible, but only in a situation where the excise rate on goods directed to production and the rate on manufactured products are determined based on the same unit of measurement of the tax base.

Deduction means that when paying tax, an organization or individual entrepreneur can reduce the amount of accrued excise taxes by the amount of input excise taxes.

An important rule applies here: excise taxes can only be accepted for deduction after they have actually been paid. The right to deduction should be confirmed by the primary documents for the transaction, incoming invoices (for import - cargo customs declarations) and papers confirming the transfer of the excise tax to the seller.

If at the end of the month the amount of deduction exceeded the amount of accrued excise taxes, the difference can be offset against future payments or returned from the budget.

When to transfer excise taxes to the budget

For operations on the sale and transfer of excisable goods, the last date of payment of excise taxes is the 25th day of the next month. For operations with straight-run gasoline and denatured alcohol - the 25th day of the third month following the expired tax period.

Russian alcohol producers must make advance payments of excise taxes no later than the 15th day of the current tax period. Subsequently, the advance payment can be accepted for deduction. Exemption from advance payments is provided for those who submit a bank guarantee to the tax inspectorate, according to which the bank undertakes to transfer excise taxes instead of the taxpayer in case of non-payment.

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How to report on excise taxes

At the end of each month, taxpayers are required to submit an excise tax return to the tax office where the parent organization and each of the divisions are registered. The deadline for submitting the declaration is the 25th day of the month following the expired tax period.

For organizations that have certificates for operations with denatured alcohol and straight-run gasoline, a special procedure has been approved - they must submit declarations no later than the 25th day of the third month following the tax period.

Taxpayers obliged to make advance payments must, no later than the 18th day of the current month, submit to the tax office a copy of the payment order for the transfer of advance payments, a copy of the bank statement on debiting money from the account and a notification indicating detailed information on the transactions subject to excise duty.

Export excise taxes

Exporters are required to prove their right to exemption from excise duties. To do this, they must submit to the tax office a list of documents related to the foreign trade transaction (contract, cargo customs declaration, bank statement on receipt of export proceeds, etc.). You need to hand over papers no later than 180 calendar days from the date of sale of excisable products. If 180 days have expired, and the package of documents has not been collected, the taxpayer is obliged to calculate and pay excise taxes.

In addition, the exporter is obliged to present a bank guarantee to the tax office. This document gives a guarantee that if the taxpayer does not collect all the documents required for the transaction within 180 days, the bank will transfer excise taxes and penalties for him. In the absence of a surety, the exporter is obliged to independently pay the excise taxes, but after the timely submission of the package of papers, the excise taxes can be reimbursed from the budget.

* Estimated cost depends on the maximum retail price, which is the cost of a pack of cigarettes and cigarettes, which neither shops nor food service establishments are allowed to exceed. This price must be set by the manufacturer, he is also obliged to indicate it on the packaging and report it to the tax office.

** An exception is operations with straight-run gasoline and denatured alcohol, for which a special procedure for accepting deductions applies.

If the President of Ukraine signs the law No. 8487 adopted by the parliament, then the cost of customs clearance for cars will change in 2019. Recall that according to this document, the excise tax will be calculated in a new way, based on the established formula:

Rate \u003d Base rate x K engine x K age.

It stands for the following.

Base rate for gasoline engines volume up to 3000 cubic centimeters is set in size 50 euros, and from above - 100 euro.

Base rate for diesel engines up to 3500 cubic centimeters - 75 euros, and from above - 150 euros.

K engine Is a coefficient equal to the engine displacement of the respective vehicle divided by 1000 cm³. (For example, with a motor volume of 2000 cm³ K, the motor will be equal to 2).

By age - coefficient equal to the age of the car (from year, nextfor the year of its production, up to the year of determining the excise rate).

For new transport and "second-hand", used up to one full calendar year, the coefficient is 1 , and for those in operation for 15 years and more - a constant coefficient 15.

Thanks to such a norm, the link to environmental standards, which is now mandatory for customs clearance of cars in Ukraine, is canceled - now you can only import vehicles not older than 2010, the engines of which comply with Euro-5 requirements.

To figure out whether the new excise tax will be more or less compared to the preferential rates, we calculated it for a number of models that are currently in demand when importing used vehicles to Ukraine.

For example, we took three petrol models: Ford focus 1.6 l, Toyota Camry 2.5 l and Mercedes E-class 3.5 l, as well as three turbodiesel: VW Golf 1.6 (diesel), Audi A6 - 2.0 l and Toyota Land Cruiser 200 4.5 l.

We have specially selected Mercedes and Toyota cars with volumetric engines, which are not currently subject to preferential excise duty, in order to show how the tax on "multi-liter" transport will change.

Since according to the new procedure for calculating the excise tax, the coefficient of the age of the car plays an important role, we will make the calculation for two different years of manufacture - 2016 and 2010.

After analyzing the tables, we concluded: if new law will work, the excise tax for customs clearance of cars in Ukraine of "fresh" years of production will decrease in comparison with the so-called preferential excise tax by an average of 300-500 euros.

Along with this, the older the car, the higher the excise tax. For example, for a 7-year-old car, this tax will already be higher than the preferential tax by an average of 150-300 euros. Thus, the authors of the adopted bill, most likely, were going to stimulate the import of newer vehicles into Ukraine.

Separately, we note the cars with engines of 2.5 liters and above. To date, very high excise rates have been set on such cars, and thanks to the adoption of the bill, this tax will be significantly reduced - on "fresh" cars by 15-20 times, and for 7-year-olds and older - by 2-3 times!

Considering that volumetric engines, as a rule, are installed on expensive and prestigious cars that ordinary Ukrainian motorists do not buy, it can be quite confidently assumed that the people's representatives made such a reduction in excise tax especially for themselves and other wealthy members of our society. Thus, they will be able to clear cars premium segment market and thus renew their fleets.

Earlier "FACTS" reported that after the adoption of the new law by the Verkhovna Rada, the owner of the "euro plate" demonstratively burned his SUV in protest.

Photo by Alexander LESHCHENKO, "FACTS"

Consumer goods that go beyond the consumer basket are subject to a special tax. It is included in the final cost of the product, which means that both the seller and the buyer pay for it. These are high value items that show the status of the owner. Personal transport, be it a car or a motorcycle, is an excise goods. The excise tax on cars is a tax on the possession of a luxury product. A manufacturer pays an excise tax to create and sell vehicles. Importer - to import cars from abroad and sell them in their own country. Buyer - to get around in his own car. The importer and the manufacturer pay the excise taxes to the state.

Excise rate on cars

The excise tax on cars is set by the Government. The rate is adjusted annually depending on the economic situation in the country. In the summer of 2018, a progressive rate was set for cars until 2021. The adopted amendments are published in Article 193 of the Tax Code. The excise tax on cars is the same for taxpayers throughout Russia.

The rate depends on the engine power. The more horsepower a car has, the higher the tax. Low power vehicles are not covered by the law. The excise tax does not apply to cars up to 90 horses. And the engines are more powerful than 200 hp. from. equated to luxury, so they are subject to higher rates. Until July 2018, the upper level of the rate was calculated for cars from 150 liters. from. and higher. Today the excise tax also applies to light vehicles up to 500 horses.

The increase in the tax burden affects the total cost of the goods. Luxury cars are getting more expensive. However, this fact does not bring any inconvenience to wealthy owners of such vehicles. They are willing to pay extra for luxury. At the same time, the zero excise duty for low-power transport remains unchanged.

In 2018

Changing rates is an annual procedure and 2018 was no exception. Excise rates for the power of 1 horsepower of a car from January 1 were:

• 45 rubles with a motor from 90 to 150;
• 437 rubles with an engine from 150 to 200;
• 714 rubles for the engine from 201 to 300;
• 1218 rubles for the engine from 301 to 400;
• 1260 rubles for a motor from 401 to 500;
• 1302 rubles with an engine over 500.

The cost of the excise tax on cars ranged from 2.5 to 442 thousand rubles. Accordingly, with a passenger engine power of 150 horses, the excise tax amounted to 2.5 thousand rubles. And the power of more than 500 horses cost 442 thousand.

In 2019

After the meeting in 2019, the country increased the VAT tax and other indirect taxes. The adjustments affected the excise taxes on cars. This year bets on 1 horsepower the following:

1. With a capacity of 90-150 liters. from. 47 rubles.
2. With a power of 150-200 liters. from. 454 rubles.
3. With a 201-300 hp engine. from. 743 rubles.
4. With a capacity of 301-400 liters. from. 1,267 rubles.
5. 401-500 hp engine from. 1 310 rubles.
6. The motor is more powerful than 501 hp. from. 1,354 rubles.

The growth in terms of capacity was 3.8 - 4.4%. And this led to an increase in car prices by an average of 0.2 percentage points.

How to calculate and pay excise tax on a car

The taxpayer reports monthly to the inspectorate on car sales. In the declaration, he writes the total amount of excise tax. And he calculates it independently using the formula.

Excise rate * Number of vehicles * Power in liters. from. \u003d Excise tax on cars

In addition to calculating the excise tax, the taxpayer indicates in the declaration: the name of the organization, the amount of excise duty, transactions with the car, data on car sales to the EAEU countries. The passenger car manufacturer and importer pay a tax levy every month. And also any company that deals with passenger transport. The excise tax is paid until the 25th day of the next month after the submission of the declaration.

Calculation example

Let's consider an example of how to calculate the excise tax on a car in 2019. Let's say 40 cars were assembled at a factory in Togliatti in January Lada largus with a capacity of 105 liters. from. In February, they were sold to salons. What excise tax did the plant pay?

Armed with a calculator, you can easily determine the excise tax on cars. It is enough to put all the data in the formula. We get:

47 * 40 * 105 \u003d 197 400 rubles

When transferring several types of cars for sale, each model is considered separately. After that, all the data are summed up and the total amount of excise duty on the car is obtained.

If you do not pay the excise tax

Taxes are obligatory payments by a participant in economic relations. An overdue excise duty on a car threatens the taxpayer with a fine. Moreover, it is formed if the company did not submit the declaration on time or submitted it later than the specified time. In this case, the fine is 5% of the excise tax for the overdue month. The tax authority for such a violation fines from 1 thousand rubles to 30% of the amount of excise duty.

If the declaration is submitted on time, but the payment has not been received, the fine is up to 20% of the excise tax. In case of repeated violation of the terms of payments by the taxpayer for 1 reporting month, the penalty is increased to 40% of the excise tax.