Новый КоАП

Минюст подготовил проект нового КоАП. В нем установят ответственность для тех, кто не представит вовремя бухгалтерскую отчетность в информресурс. Если проект примут, новые правила вступят в силу с 1 января 2021 года.

С 2020 года большинство организаций сдают бухгалтерскую отчетность в ГИР БО Этот информресурс ведет ФНС. В действующей редакции КоАП нет статьи, предусматривающей ответственность за непредставление отчетности в информресурс. В проекте нового КоАП штрафы за такое нарушение прописали в статье 29.29. В таблице ниже – штрафы, которые предлагают установить.

Нарушение	Организация проводит обязательный аудит	Организация не проводит обязательный аудит
Обязательный экземпляр годовой бухгалтерской (финансовой) отчетности представили позже установленного срока (31 марта года, следующего за отчетным). Бухотчетность представили не в полном составе	От 300 000 до 500 000 руб. – для организаций От 80 000 до 100 000 руб. – для должностных лиц	От 100 000 до 200 000 руб. – для организаций От 50 000 до 70 000 руб. – для должностных лиц
Обязательный экземпляр годовой бухгалтерской (финансовой) отчетности не представили до 31 декабря года, следующего за тем, за который составили отчетность, включительно	От 1 000 000 до 1 500 000 руб. – для организаций От 100 000 до 200 000 руб. – для должностных лиц	От 200 000 до 300 000 руб. – для организаций От 80 000 до 100 000 руб. – для должностных лиц

Нарушение

Организация проводит обязательный аудит

Организация не проводит обязательный аудит

Обязательный экземпляр годовой бухгалтерской (финансовой) отчетности представили позже установленного срока (31 марта года, следующего за отчетным).

Бухотчетность представили не в полном составе

От 300 000 до 500 000 руб. – для организаций

От 80 000 до 100 000 руб. – для должностных лиц

От 100 000 до 200 000 руб. – для организаций

От 50 000 до 70 000 руб. – для должностных лиц

Обязательный экземпляр годовой бухгалтерской (финансовой) отчетности не представили до 31 декабря года, следующего за тем, за который составили отчетность, включительно

От 1 000 000 до
1 500 000 руб. – для организаций

От 100 000 до 200 000 руб. – для должностных лиц

От 200 000 до 300 000 руб. – для организаций

От 80 000 до 100 000 руб. – для должностных лиц

Сейчас административный штраф за несданную бухотчетность для должностных лиц составляет от 300 до 500 руб. (ч. 1 ст. 15.6, ст. 19.7 КоАП). Для организаций административный штраф составляет от 3000 до 5000 руб. (ст. 19.7 КоАП). Таким образом, если новый кодекс примут в предлагаемом варианте, максимальный штраф для юрлиц вырастет в 300 раз (с 5000 до 1 500 000 руб.).

С 1 января 2020 года изменились правила сдачи годовой бухгалтерской отчетности. Главное изменение – большинство организаций больше не должны отчитываться в статистику.

Отчетность за 2019 год надо сдавать только в электронном виде. Исключение предусмотрено лишь для субъектов малого предпринимательства.

[vc_headings borderclr=”#000000″ title=”Мы оказываем следующие виды услуг” titleclr=”#000000″][/vc_headings]

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Новый КоАП: штраф за несданную бухотчетность достигнет 1,5 млн руб.