Often, taxpayers turn to the state revenue authorities on the issue of calculating penalties after a full recalculation. In this regard, the State Revenue Committee explained in which cases a full recalculation of fines is made and how the validity of such charges can be verified.

     Penalty in IS CGD TSULS is calculated in accordance with Article 117 of the Tax Code automatically on a daily basis at the close of the business day and is displayed in the IS TSULS database (IS TSULS - Information System "Centralized Unified Personal Accounts").

     In the personal account, the penalty is updated when generating accounting forms - “Statement from the personal account”, “Information on the absence (presence) of debt”, as well as when sending to external information systems (Ministry of Internal Affairs, MLSPP, ICRIAP, etc.) a message about the presence or no debt at their request. If there are no requests to update the penalty fee, the penalty fee in the personal account is not displayed from the database of the IS CULS.

     In this connection, in order to update the penalty interest in the IS TSULS, the mode of full recalculation of the penalty fee is launched, as a result of which an entry for accrual or reduction of the penalty fee (adjusted penalty amount) is reflected in the personal account.

     In the event of a full recalculation, the penalty interest is calculated on the amount of the arrears on all transactions arranged in chronological order by the date of payment of taxes (payments), taking into account additional tax returns submitted for previous tax periods, when transferring personal accounts in the event of a change in the location of the taxpayer according to registration records. IS TsULS is a centralized system with a single database for the republic, respectively, a complete recalculation of fines is launched in all state revenue bodies.

     In the mode of full recalculation of penalties in IS TsULS, as well as in the Calculator for calculating penalties on the SRC portal, the approved formula for calculating penalties is applied, taking into account the refinancing rate from unified directories. At the same time, the penalty calculation in the Calculator is made for a given arrears and a specified period.

    The calculation of the full recalculation of the penalty can be obtained from the State Revenue Office at the place of maintenance of personal accounts.

    As part of the development of a new information system for tax administration (ISNA), an absolute personal account has been developed, in which, for calculating penalties, transactions will also be arranged in chronological order by the deadline for paying taxes (payments), this personal account will be available to taxpayers for viewing and reconciling transactions in personal accounts and penalty charges.