Abstract
Changes in tax legislation, which came into force on January 1, 2023, have affected many aspects of tax accounting for organizations. Together with the changes in the payment of taxes, the rules for penalties are also changing. The authors focused on Article 75 of the Tax Code of the Russian Federation regulating the procedure and terms for calculation, accrual, and payment of fines for failure to fulfill obligations to pay taxes, fees or insurance premiums. The mechanism of penalties calculation has not changed, but now they are accrued on the total amount of debt, formed on the unified tax account of the organization. Practical examples of calculating the amount of penalties in various situations are given.
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