Penalties on taxes and contributions are penalties for late or incomplete (partial) payment of taxes or contributions. We can say that this is a type of penalty for failure to fulfill obligations to pay taxes; they are also charged for failure to pay utility bills or alimony, supplies under the contract. But in this article we are interested in tax penalties; their purpose, calculation and payment are regulated in Art. 75 of the Tax Code of the Russian Federation.

Tax payments have strict deadlines. If the deadlines are violated, the tax service charges penalties, which will increase until the tax is paid in full. To stop the growth of penalties, pay your taxes or fees as soon as possible. The penalty is a percentage of the unpaid amount, and is accrued for each day of late payment. To calculate them, you need to know the key rate of the Central Bank at the time of the violation.

Who calculates the penalty

If a taxpayer or employer fails to remit taxes or contributions on time, he or she will be assessed penalties. To pay penalties, you will have to wait for a request from the Federal Tax Service, which itself must establish the fact of non-payment and charge penalties.

If a taxpayer sees a tax arrears and plans to close it, he must act in the following order:

• calculate the amount of penalties yourself;
• pay the amount of arrears and penalties;
• submit an updated declaration.

In this case, the taxpayer will avoid a fine (see paragraph 1 and paragraph 4 of Article 81 of the Tax Code of the Russian Federation). If you first send an update and only then pay the arrears and penalties, the tax office will impose a fine.

For what days are penalties accrued?

The first day for accrual of penalties is considered to be the next day after the deadline for payment of taxes or contributions. Officials have differences regarding the last day for calculating penalties.

The Federal Tax Service clarified that penalties stop accruing the next day after payment, which means the day of payment is included in the calculation of penalties. However, there is a letter from the Ministry of Finance stating that there is no need to charge penalties for the day the arrears are paid. This letter was not sent to tax authorities for mandatory application, so you can be guided by these explanations at your own peril and risk.

If the amount of penalties per day is small, it is safer to include the day of payment in the calculation of penalties. If the amount is large, be prepared to have to defend your actions in court. In addition, the taxpayer can make a written request to clarify the calculation procedure from the Ministry of Finance in order to rely on the official response in the calculations.

How to calculate penalties

The amount of penalties depends on the refinancing rate (or the key rate of the Central Bank). The amount is calculated differently for individual entrepreneurs and organizations, and also depends on the number of days of delay. All individual entrepreneurs with any number of days of delay and organizations with a delay of up to 30 days inclusive calculate penalties from 1/300 of the refinancing rate:

Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 300) * Number of days of delay

If the organization is overdue for 31 days or more, calculate the penalties as follows:

1. First, we calculate penalties for the first 30 days of delay:

   Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 300) * 30

2. Then we calculate penalties for subsequent days of delay:

   Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 150) * Number of days of delay from 31 days

3. Let's sum both values.

KBC for transferring penalties in 2017 and 2018

• Pension insurance - 182 1 02 02010 06 2110 160
• Medical insurance - 182 1 02 02101 08 2013 160
• Disability and maternity insurance - 182 1 02 02090 07 2110 160
• Injury insurance - 393 1 02 02050 07 2100 160
• Federal income tax budget - 182 1 01 01011 01 1000 110
• Income tax in reg. budget - 182 1 01 01012 02 1000 110
• VAT — 182 1 03 01000 01 1000 110
• Property tax, except for the Unified State Social Insurance System - 182 1 06 02020 02 1000 110
• Tax on property included in the Unified State Social System - 182 1 06 02020 02 1000 110
• Personal income tax (and individual entrepreneurs “for themselves”) - 182 1 01 02020 01 1000 110
• STS “income” - 182 1 05 01011 01 1000 110
• STS “income-expenses” and minimum tax - 182 1 05 01021 01 1000 110
• UTII - 182 1 05 02010 02 1000 110

When can you avoid paying penalties?

In some cases, penalties are not charged. For example, when a taxpayer’s account is blocked or money is seized by court order. Or when, when calculating taxes or contributions, a businessman was guided by a court ruling.

You will also avoid penalties if the arrears arose due to an error in the payment order, which can be corrected by clarifying the payment - in this case, the penalties will be reversed. The error is corrected by clarification if it is not associated with an incorrect indication of the account number, recipient bank or KBK.

How to calculate penalties using an online calculator

Calculate penalties using our free calculator. Calculations will take less than a minute.

The responsibility of every taxpayer, which can be a legal entity, an individual entrepreneur, or an individual, is to pay taxes. Moreover, if the relevant taxes have not been paid on time, late fees and penalties may be charged for the amount of non-payment.

Penalty refers to penalties that are imposed on a taxpayer if he is late in paying taxes. It is calculated in monetary terms as a certain percentage, which is levied on the amount of underpaid tax to the budget.

This measure applies to all types of taxes that are established by federal, regional and local authorities, as well as taxes levied for the import of goods into the territory of the Russian Federation. The accrual occurs on the next day, which follows the established tax payment day.

You should not delay paying the tax until penalties arise, because these amounts can be transferred to bailiffs and they will be collected forcibly.

It is worth noting that penalties are accrued only on overdue amounts of taxes, until they are fully paid to the budget. Penalties on penalties are no longer accrued.

In what cases may penalties not be accrued?

If you have fully fulfilled your duty as a taxpayer and transferred all amounts of tax obligations within the established time frame, then no penalties will be charged, however, it is worth checking the details before payment, because if the amounts were sent to the wrong place, then the tax will be considered unpaid and fines will be applied to you .

However, there are exceptional cases in which tax penalties will not be charged:

• If there is an objective reason why the taxpayer could not remit taxes. This can happen, for example, when an account is blocked by bailiffs or tax authorities, or when property is seized.
• If the arrears on tax obligations arose as a result of a letter from the tax inspectorate. If such recommendations are taken from official sources, and not from unreliable ones, then penalties will be charged.
• If the wrong amount of taxes was indicated in the declaration and the tax and tax are actually underestimated. Then penalties will be accrued either after an error is identified by the inspector as a result of an inspection, or after corrective reporting is provided. Therefore, before submitting the adjustment, you must pay the missing amount of tax obligations according to the new calculation, and then submit reports.

How to calculate a tax penalty

The calculation is not very difficult; for this you need the following data:

1. A tax due date is required. Delay in payment will occur the very next day if payment has not been received or has been received, but not in full. Therefore, even if you paid, for example, 10,000 rubles out of the required 21,000 rubles, then penalties will be charged on the unpaid 11 thousand rubles.
2. A date is required when the tax arrears will be paid. In this case, the previous day to the day of payment of the arrears is taken.
3. The refinancing rate set by the Central Bank.
4. The amount charged for each day of delay is calculated as 1/300 of the established refinancing rate on the day of payment.

Important! The refinancing rate since 2016, according to the instructions of the Central Bank of the Russian Federation dated December 11, 2015 No. 3894-U, is equal to the value of the key rate, which was set on the date of calculation of the penalty. You can find it on the website of the Central Bank of the Russian Federation. Previously, the refinancing rate was established by separate regulatory documents.

Penalties = Amount of tax arrears * number of days of delay * 1/300 of the refinancing rate

In this case, the refinancing rate must first be divided by 100 to convert the interest into a number. The calculator will automatically calculate penalties for taxes online and will allow you to do it faster and easier than doing it manually.

Example of penalty calculation:

For example, you had to pay the Unified Tax on Imputed Income on July 25 in the amount of 11,250 rubles, but you were able to pay the entire amount only on August 26.

1. The established payment date is 07/25/2016.
2. The payment date is 08/26/2016, so the period of delay will be 32 days.
3. The refinancing rate as of August 26, 2016 is 10.5%.

Penalties = 11,250 * 32 * 0.105 * 1/300 = 126 rubles.

The penalty calculator below can do the calculation for you automatically.

Calculation of penalties at the refinancing rate calculator online

This calculator will allow you to calculate penalties online; for this you only need to substitute your calculated figures.

If the payer has not transferred any tax or insurance premium within the period established by law, then he is charged penalties (Article 75 of the Tax Code of the Russian Federation, Article 26.11 of the Federal Law of July 24, 1998 N 125-FZ, Article 25 of the Federal Law of July 24, 2009 N 212-FZ (as amended, valid until 01/01/2017)). True, in this case he does not need to pay the fines on his own - he can wait for the request from the Federal Tax Service/Fund. But if the payer submits an update with an increased amount of tax/contribution compared to the initial reporting, then in order to avoid a fine, before submitting the update, you must pay the tax/contribution and penalties (clause 1, clause 4, article 81 of the Tax Code of the Russian Federation, clause 1 clause 1.4 of article 24 of the Federal Law of July 24, 1998 N 125-FZ, clause 1 of part 4 of article 17 of the Federal Law of July 24, 2009 N 212-FZ (as amended, valid until 01/01/2017)).

Penalty calculator for taxes and insurance premiums

Filing an application for a deferment (installment plan) or an investment tax credit does not suspend the accrual of penalties on the amount of tax payable (paragraph 2, paragraph 3, article 75 of the Tax Code of the Russian Federation). PROCEDURE FOR CALCULATION OF FINES Penalties are accrued for each calendar day of the current delay in payment of the tax payment.

For example, the tax must be paid by July 25, but the taxpayer was unable to pay the required amount to pay off the tax debt up to and including the specified date. Consequently, penalties begin to accrue from July 26. Penalties will be accrued until the day the tax debt is paid in full.
In other words, to determine the amount of the penalty, the amount of tax debt and the period of delay are needed (clause 3 of Article 75 of the Tax Code of the Russian Federation).

How to calculate penalties in a new way in 2016

Attention

Our online penalty calculator will help you calculate their amount, regardless of what you need it for: to pay penalties yourself or to check penalties calculated by tax authorities. Please note that using the calculator you can calculate penalties only for those taxes for which the payment deadline is established by law (that is, it will not be possible to calculate penalties, for example, for VAT paid by tax agents when purchasing services from foreign entities).

Please note that if the last day for paying a tax/contribution falls on a weekend or non-working holiday, then the deadline is postponed to the next working day following this weekend/holiday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation, Clause 4, Article 22 Federal Law of July 24, 1998 N 125-FZ, Part 7, Article 4 of Federal Law of July 24, 2009 N 212-FZ (as amended, valid until January 1, 2017)).

How to correctly calculate penalties for unpaid taxes for individual entrepreneurs and LLCs in 2016

This order confirms the transfer of funds to the Federal Treasury account;

• the bank account of the taxpayer presenting the order must have a sufficient cash balance at the time of making the payment.

WHAT IS A TAX FINE? In accordance with paragraph 1 of Art. 75 of the Tax Code of the Russian Federation, penalties are recognized as an amount of money that a taxpayer must pay in the event of payment of due amounts of taxes or fees (including taxes paid in connection with the movement of goods across the customs border of the Customs Union) later than the deadlines established by tax legislation. In short, a penalty is a means of ensuring timely payment of taxes.
But not only.

Penalty calculator

Info

From this article you will learn:

• what refinancing rate to use when calculating penalties in 2016 for new and old debts;
• can penalties be included in tax expenses under the simplified tax system;
• what changes in the BCC need to be taken into account when transferring penalties on contributions.

All individual entrepreneurs using the simplified tax system who missed the deadline for paying taxes or insurance contributions are required to pay penalties for the delay. If you yourself discover an error in the calculations that led to arrears, then calculate the penalties as soon as possible.

And then pay the tax or contribution with penalties to the budget. Then submit an updated declaration for the period where the error was made.
Why is it important to pay the arrears and penalties before submitting the declaration? Because it exempts you from penalties for non-payment of tax and contribution. And the fine is 20% of the amount owed.
Tax Code of the Russian Federation, the period of delay begins on July 29, that is, on the day when the payment order is submitted to the bank, and the tax (as noted in Letter No. 03-02-07/39318) is considered paid. It turns out that in this case there is no delay.

Go ahead. The indicated position of financiers differs from the opinion of tax authorities regarding the last day of the period of delay. The latter, when calculating the amount of penalties, are usually guided by the explanations contained in paragraph.

57 and 61 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, which states (almost verbatim) that penalties are accrued on the day of actual repayment of the arrears. In other words, tax specialists insist on including the day of repayment of tax debt in the period for calculating penalties, while financiers believe that this day should be excluded from the calculation.

Calculator for calculating fines and penalties

The last day of counting is the day designated for payment of the penalty. To calculate penalties (P), you should use the formula: P = Z x D x KS x 1/300, where Z is the amount of debt; D – number of days of delay (calculated from the date of debt accrual and up to and including the date of repayment); KS is the key interest rate of the Bank of Russia, valid during the period of delay.

Table of the Bank of Russia key rate from March 24, 2017 Validity period Value of the key rate March 24, 2017 - present 9.75% September 19, 2016 - March 23, 2017 10% June 14, 2016 - September 18, 2016 10.5% January 1, 2016 - June 13, 2016 11% Table “Bank of Russia refinancing interest rate” A certain difficulty in calculating penalties is the fact that the key rate and the refinancing rate sometimes change.

Calculation (calculator) of penalties for late payment of taxes and fees

However, when calculating the period of delay (for which penalties are charged), it is necessary to take into account one feature: tax legislation precisely defines only the first day of such a period - the day following the established day for payment of the tax or fee. About the last day of the billing period in paragraph 3 of Art. 75 of the Tax Code of the Russian Federation does not say a word.

But paragraph 4 of the said article contains an important clause - the penalty is determined for each day of delay. Let’s assume that the taxpayer paid the tax after the deadline: not July 25, but only August 16, 2016.

Rules for calculating tax penalties

In this article we will tell you in detail how to calculate and pay penalties, as well as how to take them into account in accounting and tax accounting. What calculations to make in 2016 Penalties should always be calculated using the following formula: Amount of tax transferred late × Days of delay × 1/300 × Central Bank refinancing rate In this case, the first day of delay will be the day following the deadline for payment by law. The last one is the day when the tax or fee is transferred to the budget. Calculate penalties based on the refinancing rate of the Central Bank of the Russian Federation.
From January 1, 2016, the Bank of Russia equated the refinancing rate to the key rate. Therefore, from January 1, 2016, the rate is 11%. And in 2015 it was 8.25%.

If the refinancing rate that was in effect during the period of delay changed, then carry out the calculation separately for each rate. Let's say in 2016 you calculate penalties for arrears that arose in 2015.

Penalties on contributions to the Social Insurance Fund Penalties on contributions to compulsory social insurance in case of temporary disability and in connection with maternity 393 1 02 02090 07 2000 160 393 1 02 02090 07 2100 160 Penalties on contributions to compulsory social insurance against industrial accidents and occupational diseases 393 1 02 02050 07 2000 160 393 1 02 02050 07 2100 160 Penalties on contributions to the Federal Compulsory Compulsory Medical Insurance Fund Penalties on insurance premiums for employees 392 1 02 02101 08 2011 160 392 1 02 02101 08 2011 160 Penalties on contributions of entrepreneurs for themselves 392 1 02 02103 08 2011 160 392 1 02 02103 08 2011 160 Nuances requiring special attention

1. From January 1, 2016, when calculating penalties, use a refinancing rate of 11%.
2. There are no penalties paid in the closed list of expenses under the simplified tax system, so they are not reflected in tax accounting.

The need to calculate penalties for tax payments arises when accrued amounts of taxes, as well as compulsory insurance payments to the state treasury, are paid later than established in the relevant legislation.

It is important to know that the payment of taxes and contributions is considered completed only after presenting the corresponding order to the bank. It confirms the transfer of funds to the state treasury account.

At the same time, there must be a sufficient balance in the bank account of the person who submits the order at the time of making the payment. If all these criteria are not met, then additional, mandatory payments in the form of penalties are charged.

The definition of penalties is provided in the Tax Code of the Russian Federation. Penalty – represents the amount of money that the payer is obliged to pay in the event that fees and taxes were repaid by him later than within the time limits established by law.

The penalty must be paid in addition to the tax amount, and is calculated daily throughout the period of late payment. It begins to accrue immediately after the expiration of the tax or insurance payment period.

There is only one exception for a single one, for which the penalty is calculated in accordance with Chapter 26.1 of the Tax Code of the Russian Federation.

Penalties also play the role of a government instrument that ensures timely payment of taxes and fees. Because its accrual stops only on the day when the overdue payment was repaid. It is always calculated as a percentage of the unpaid amount for one type of payment.

The tightening of penalties for late payment of taxes in 2016 is described in the following video:

Accrual of penalties

The accrual and calculation of tax penalties is regulated by the state Tax Code.

There are several main motives to calculate penalties:

• the most common is when the taxpayer did not pay the monetary obligation within the prescribed period;
• when the tax control authority has identified an understatement of the tax payment amount;
• there is a circumstance when the accrual of penalties may apply to the tax agent if he transferred the amount of the payer’s tax payment later than the required deadlines (that is, when the delay occurred due to the fault of tax inspectorate employees);
• The accrual of penalties can be carried out not only on the market within the state, but also on transactions of import and export of goods across the border (customs duty).

There are also cases when no tax penalty is charged:

• is not accrued on the amounts of arrears incurred by the payer of taxes and fees, due to his provision of explanations in writing about the procedure for accrual and payment of payments, or due to his solution of other tasks related to the current legislation of the Tax Code of the Russian Federation, given to the payer by the local tax authority. In order for such circumstances to be taken into account when deciding on the calculation of penalties, they must be confirmed by an appropriate document. It can be obtained from the tax office. The above exception also applies to tax agents (when they are obligated to pay a fine, this clause may exempt them from payment);
• if the taxpayer has overpaid for the relevant types of payments;
• if the amount of the overpayment completely covers the penalty;
• is not accrued in full if the amount of overpayments is less than the amount of arrears by type of tax, in which case the penalty is reduced in proportion to the amount of the missing arrears.

Overpayment- cash, including surpluses resulting from the payment of taxes, penalties, and fines. It can be used to pay off debts if the following conditions are met:

• the overpayment is transferred to cover the arrears by the tax authorities;
• transfer of overpayments can only be carried out to pay off local, regional and federal taxes.

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Calculation procedure

Penalties are calculated for each calendar day of the current delay in payment of the insurance payment or tax.

For example, the tax must be paid by March 30, but the taxpayer was unable to deposit the required amount to pay off the tax debt until the 30th inclusive. This means that penalties begin to accrue from March 31st. It will be accrued until the day the tax debt is paid in full. But there is one peculiarity when determining the timing of the accrual of penalties. The period of its accumulation is not precisely defined in the Tax Code of the Russian Federation, so it needs to be clarified with the regulatory tax authorities.

Penalty amount is calculated as a percentage in relation to the amounts of overdue tax payments. The percentage is equal to 1/300 of the established rate of the Central Bank of the country.

Current calculation formula current year penalties:

Penalty = (overdue tax obligations * refinancing rate / 300) * duration of delay in calendar days

The refinancing rate is a constantly changing value, therefore, in the process of calculating penalties, the rate that is current on the day the penalty is calculated is taken.

Changes in 2019

As of October 1, 2017, changes in the procedure for calculating penalties in accordance with Federal Law No. 401 of November 30, 2016 came into force. Now for legal entities the amount of accruals depends on the duration of late payments. As before, up to 30 days it will be necessary to pay 1/300 of the refinancing rate, and starting from 31 days the amount of the penalty has changed to 1/150 of the current refinancing rate.

Calculation example

Let's look at several examples of calculating tax penalties, provided that the amount of the overdue payment = 10,000 rubles, the refinancing rate is 6.5 percent, and the payment is overdue by 10 days:

Amount of penalty = 10,000 * 6.5% / 300 * 10 = 21.66 rubles.

If the refinancing rate in the first 5 days was 8%, and then increased to 10%, then, therefore, the amount of the penalty will be calculated as follows:

Amount of penalty = (10,000* 8% / 300 * 5) + (10,000* 10% / 300 * 5) =13.33+16.66 = 29.99 rub.

A slight difference is already noticeable.

Peculiarities of accrual for late tax advances

In addition to all of the above, the current Tax Code of the Russian Federation specifies specifics when calculating penalties for certain types of tax advances.

Transport tax

It is a mandatory tax payment collected from all vehicle owners (both individuals and legal entities). Paid to local tax authorities once a year. The penalty for this type of tax begins to accrue 3 months after non-payment of payment.

Its size is calculated according to formula:

P = refinancing rate (%) * amount of overdue payment * number of days of non-payment / 300

That is, the formula is the same as when calculating other types of taxes. In addition, if the delay was made deliberately, then the person who failed to pay the tax will be required to pay a fine, the size of which is on average 30% of the amount of all overdue payments.

Property

In case of delay, owners are subject to penalties in the form of penalties, accrued every day of late payment. In order to determine the amount of the penalty, the refinancing rate of the Central Bank of the Russian Federation is used.

A fine is assessed by local tax authorities that have identified a payment violation. They issue a notification document for the payer indicating the amount of tax. At the beginning of the tax period, each owner of taxable property is sent a notice of his tax obligations and the deadlines for their payment. When the notification does not arrive, you must contact the tax administration. The calculation formula is standard.

Land

In cases of arrears, it is calculated according to the same principle as for other types of taxes. But there is also a kind of fine for late payment of tax - 20%, for legal entities and individuals, of the unpaid tax amount, and in the amount of 40% if the non-payment was intentional.

The tax authority must send a tax notice to the individual with a requirement to pay the tax and the penalty accrued on it.

Income tax

For advance payments by, begins to accrue after the expiration of a period equal to one month from the date of non-payment. The accrual occurs in accordance with Article 75 of the Tax Code of the Russian Federation. That is, the rest of the calculation procedure is standard.

The rules for calculating penalties for advances under the simplified tax system are discussed in this video:

Penalty

According to the Housing Code of the Russian Federation, payments for residential premises and utilities must be paid monthly by the 10th day of the month - for the previous one (unless a different period is established by the apartment building management agreement). From the 11th day of the new month, penalties are applied - penalties.

General rules:

Penalties are accrued only for arrears of payment for housing and utilities. There are no penalties for additional services (“antenna”, “intercom”). Also, no new penalties are accrued on the amount of penalties.

If payment is made on time, but partially, penalties will be charged on the remaining amount of the debt. First of all, funds are received to pay for housing and utilities. The remaining funds go towards paying penalties.

Penalties are accrued on the amount of unpaid debt for the entire period of its existence. The outstanding amount of penalties is added to the amount of penalties on the receipt for the next month.

How are penalties calculated?

In case of violation of the deadline for payment for residential premises and utilities or payment not in full, penalties are accrued in the following amounts:

From 1 to 30 days - not credited.

From 31 days to 90 days of delay in the amount of 1/300 of the refinancing rate;

From the 91st day, the debtor is charged an increased amount of penalties - 1/130 of the refinancing rate.

The procedure was approved by Federal Law No. 307-FZ dated November 3, 2015* (hereinafter referred to as Federal Law No. 307). These changes came into force on 01/01/2016.

How are penalties calculated on contributions for major repairs?

The Housing Code of the Russian Federation defines a separate procedure for calculating penalties for contributions for major repairs. By analogy with utilities, penalties are accrued not from the first day of non-payment or incomplete payment of charges for major repairs, but from the thirty-first day.

Current refinancing rate

In accordance with the instructions of the Bank of Russia**, from January 1, 2016, the value of the refinancing rate is equal to the value of the Bank of Russia key rate determined on the corresponding date.

Accrual of penalties in accordance with Part 14, Part 14.1 of Art. 155 of the Housing Code of the Russian Federation is carried out based on the size of the key rate of the Bank of Russia.

The key rate of the Bank of Russia from June 17, 2019 is 7.5%.

Until January 1, 2016, residents who paid for housing and utilities late or incompletely were required to pay penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in effect at the time of payment.

If the refinancing rate changed, the amount of penalties also changed.

Thus, in the period from September 14, 2012 to December 31, 2015, the refinancing rate established by the Central Bank of the Russian Federation was 8.25%.

Example: according to the receipt for January 2015, you need to pay 3581.29 rubles.

On 02/08/2015, an amount of 3,100 rubles was deposited.

Thus, a debt in the amount of 481.29 rubles has arisen on the Subscriber’s personal account. (RUB 3,581.29 - RUB 3,100.00) for the period from 02/11/2015 to 02/21/2015 (the date the receipt for February was generated).

Penalties were accrued as follows: RUB 481.29. (amount of debt) x 11 days (number of days of overdue debt, i.e. from 02/11/2015 to 02/21/2015) x 0.00028 = 1.48 rubles.

Examples:

From January 11, 2016, 30 days are counted (during this period from January 11 to February 9, 2016 inclusive, no penalties are accrued). From February 10, 2016 (from the 31st day to the 90th day), penalties are accrued in the amount of 1/300 of the refinancing rate (penalties in the specified amount are accrued from February 10 to April 9, 2016 inclusive). From April 10, 2016 (from the 91st day) and subsequent days until the day of actual payment, penalties are accrued in the amount of 1/130 of the refinancing rate.

2. Calculation of the amount of penalties for debt arising from September 11, 2015 (and earlier)

The payment deadline is September 10, 2015; as of September 10, 2015, payment has not been made (payment has not been made after January 1, 2016). From September 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the RF Housing Code as amended at that time). From January 1, 2016 to the day of actual payment, penalties are charged in the amount of 1/130 of the refinancing rate (in accordance with Part 14 of Article 155 of the Housing Code of the Russian Federation as amended by Federal Law No. 307, effective from January 1, 2016), since by January 1, 2016 the period of delay exceeds 90 days from the date of payment.

The payment deadline is October 10, 2015; as of October 10, 2015, payment has not been made (payment has not been made after January 1, 2016). From October 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the RF Housing Code as amended at that time). From January 1 to January 8, 2016, penalties in the amount of 1/300 of the refinancing rate continue to be accrued (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2016), since by January 1, 2016 the period of delay exceeds 30 days, but does not exceed 90 days from the date of payment. From January 9, 2016 (91st day after the payment is due), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment.

The payment deadline is November 10, 2015; as of November 10, 2015, payment has not been made (payment has not been made after January 1, 2016). From November 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the Housing Code of the Russian Federation as amended at that time). From January 1 to February 8, 2016, penalties in the amount of 1/300 of the refinancing rate continue to be accrued (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2016), since by January 1, 2016 the period of delay exceeds 30 days, but does not exceed 90 days from the date of payment. From February 9, 2016 (91st day after the payment is due), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment.

The payment deadline is December 10, 2015; as of December 10, 2015, payment was not made (payment was not made after January 1, 2016). From December 11 to December 31, 2015 (21 days), penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with Part 14 of Article 155 of the Housing Code of the Russian Federation as amended during this period). From January 1 to January 9, 2016 (9 days) penalties are not accrued (in accordance with Part 14 of Article 155 of the RF Housing Code as amended by Federal Law No. 307, effective from January 1, 2016 - penalties are not accrued within 30 days from the date of maturity payment). From January 10, 2016 (the 31st day from the date of payment) to March 9, 2016 (from the 31st to the 90th day), penalties in the amount of 1/300 of the refinancing rate continue to be charged. From March 10, 2016 (91st day after missing the payment deadline), penalties are charged in the amount of 1/130 of the refinancing rate on the day of actual payment.

* Federal Law No. 307-FZ dated November 3, 2015 “On amendments to certain legislative acts of the Russian Federation in connection with strengthening the payment discipline of consumers of energy resources.”